审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性,可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce uP+
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审计词汇英汉对照 ZE}m\|$
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ability to continue as a going concern 持续经营能力 *23
acceptability 可接受性,可接受程度 NWoZDsu
acceptable level of detection risk 检查风险的可接受水平 B /
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acceptance of engagement 接受委托 `_<AZ{&&
accepting the engagement for the first time 首次接受委托 8mCr6$|%
access to asset 对资产的接触 [Q^kO;
according to 根据,依据,依照 br'
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account balance 账户余额 C*c=@VAa
account for 对……进行会计处理,核算;解释 e=2;z
accounting 会计,会计学 y`(z_5ClT
accounting advisory serve 会计咨询服务 S3 x:]E:
accounting firm 会计师事务所 .|iUDp6vz
accounting information 会计信息,会计资料 =8
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accounting period 会计期间 }n:-nB4
accounting policies 会计政策 - MBK/
accounting professional bodies 会计职业组织,会计职业团体 Ex@#!fz{%
accounting records 会计记录 [r]USCq
accounting responsibility 会计责任 d628@~Ekn
accounting service 会计服务 9&2kuLp?P
accounting standards 会计准则 <(^-o4Cl
Accounting Standards for Business Enterprises 企业会计准则 \Dt0
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accounting system 会计系统 +<3tv&"
accounting treatment 会计处理 ?]P&3UU>0z
accuracy 准确性,精确性 px-*uh<
additional audit procedures 追加审计程序 XP(q=Mw
addressee 收件人,收信人 &/7GhZRt
Administration of State-owned Assets (the~) 国有资产管理局 Sfvi|kZX
administrative laws and regulations 行政法规 "CZ`hx1|^
adverse impact 不利影响,负面影响 j" YJ1R-5
adverse opinion 反对意见 6\E |`
advisory group 咨询组,顾问组 u
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agency fee 代理费,代理费用 !XtbZ-
aggregate 总计,合计为…… kB~: HQf
alternation of document and record 变造文件和记录 3$y]#L
alternative audit procedures 替代审计程序,备选审计程序 sAnH\AFm
amend 修改,修订 wS:323
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amortisation 摊销 f'#7i@Je
analytical capacity 分析能力 {8UBxFIM(
analytical procedures 分析性程序 ?rv+ydR/q
annual financial statements 年度会计报表,年度财务报表 $'&`k,a3|P
appendix 附录,附表 KzM\+yC
applicable 适用的 B!8]\D
applicable laws and regulations 适用的法规 \kg2pF[V
application systems 应用系统 pf2$%lE
apply consistently 一贯地执行,一贯地实施 63k8j[$
appropriate 适当的,合适的; ZNuyGo;
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appropriate authorization 适当的授权 ,q:6[~n
appropriateness of audit evidence 审计证据的适当性 QU417EV'
approval 批准,核准 9V
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assertion (会计报表上的)认定;确认 52:oe1-8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;APg!5X
asset 资产,财产 %n-LDn
asset restructuring 资产重组 S:t7U%
assignment of duties 职责的划分 @B1rtw6
assistant 助理,助理人员 <rCl
associated company 联属公司,联营公司 #b{otc)
association 联合,结合;协会,社团 P}aJvFlmP
assumption 假设,假定 t(ZiQ<A
at a given date 在某一特定时日 .j;My%)?p
attestation 鉴证,公证 O
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attestation service 鉴证服务 "b} ^xy
audit adjustment 审计调整 ,ciNoP*-~%
audit areas 审计领域 ~(yh
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audit conclusion 审计结论 w|RG
audit effectiveness 审计效果 6?hv,^
audit efficiency 审计效率 lffw7T~
audit engagement letter 审计业务约定书 n*-#VKK^
audit evidence 审计证据 HPU7
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audit fee 审计费 H]}-
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audit files 审计档案
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audit findings 审计中发现的事项 tfdP#1E
audit implementation stage 审计实施阶段 H:0-.a^ZS
audit mark 审计标识 rl6vt*g
audit materiality 审计重要性 [#14atv
audit method 审计方法 Kj'm<]u
audit objective 审计目标,审计目的 KsHovv-A
audit of financial statements 会计报表审计,财务报表审计 V{a 7@_y
audit opinion 审计意见 X1A;MA@0Ro
audit period 被审计期间,被审计年度 Ar>Om!]=v
audit plan 审计计划 A$^}zP'u0<
audit planning 编制审计计划,制定审计计划,审计计划 }F@`A?k
audit planning stage 审计计划阶段 &jg,8
audit procedure 审计程序 (}Gl'.>\M
audit programme 审计程序表,具体审计计划 fHwh6|
audit report 审计报告 C#vh2'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 W_M]fjL.
audit report with a qualified opinion 有保留意见的审计报告 3 :f5xF
audit report with an adverse opinion 否定意见的审计报告 ( XE`,#
audit report with dual dates 双重日期审计报告 N*@bJ*0
audit reporting stage 审计报告阶段 $`]<4I9d
audit responsibility 审计责任 a0AIq44
audit results 审计结果 /V3*[
audit risk 审计风险
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audit sampling 审计抽样 lW7kBCsz#
audit sampling techniques 审计抽样方法,审计抽样技术 g#Yqw
audit strategies 审计策略 lOZ.{0{f,
audit summary 审计总结,审计小结 #%+IU
audit team 审计小组 EB>laZy>
audit test 审计测试 c) 1m4SB@
audit trail 审计轨迹 'jmcS0f
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audit work 审计工作 UpB7hA
audit working paper 审计工作底稿 sPbtv[bC
audited financial statement 审计会计报表,已审计财务报表 S0"OU0`N
Auditing Guidelines (the~) 审计规范指南 T@k&YJ
auditing standards 审计准则 %OW[rbE.
audit-oriented working paper (审计)业务类工作底稿 E{lq@it32p
authorisation 授权 !fz`O>-mZ
authorisation of transaction 交易的授权 (&X"~:nm2
availability 可获得性 ZXr]V'Q?
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balance 余额;差额;平衡 [[TB.'k
balance sheet 资产负债表 \Z57U NI
bank 银行 B?TA
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bank account 银行账户,银行户头 v*#Z{)r
bank statement 银行对账单 !%5{jO1
barter transaction 易货交易,以物换物交易 >"ZTyrK
basis of audit 审计依据 U>X06T
basis of preparation (会计报表的)编制基础 62Jn8DwAT
book of account 账目,账簿 iiRK3m
borrowing 借款,贷款,借债 :B"'49Q`
branch 分支,分支机构,分店 y)/d-
brought forward (账户余额等的)承上年,承上期,承上页 zSkM8LM2
budget 预算 $aGK8%.O
building 建筑物;大楼 |5g*pXu{
business conditions 业务情况,经营情况 fpoH7Jd V
business licence (企业等的)营业执照 {)F-US
business relation 业务关系 q9Fc0(&Vf
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