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 /Vg
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审计词汇英汉对照 _bMD|
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ability to continue as a going concern 持续经营能力 >8#(GXnSt
acceptability 可接受性,可接受程度 \# lh b
acceptable level of detection risk 检查风险的可接受水平 "/O0j/lm
acceptance of engagement 接受委托 ?k<wI)JR
accepting the engagement for the first time 首次接受委托 d&n0:xOc
access to asset 对资产的接触 gOx4qxy/m|
according to 根据,依据,依照 K/,
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account balance 账户余额 `Z{;
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account for 对……进行会计处理,核算;解释 rM2?"
accounting 会计,会计学 $xvEYK
accounting advisory serve 会计咨询服务 a+{YTR>0m
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 ~lzV=c$t
accounting period 会计期间 st:[|`
accounting policies 会计政策 S2*-Ulu
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accounting professional bodies 会计职业组织,会计职业团体 Y~,[9:SR
accounting records 会计记录 ^pKC0E[%
accounting responsibility 会计责任 u)t1t69T\g
accounting service 会计服务 R
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accounting standards 会计准则 LZX-am`%
Accounting Standards for Business Enterprises 企业会计准则 ?:lOn(0&
accounting system 会计系统 @>ONp|}@qI
accounting treatment 会计处理 j0kEi+!TVq
accuracy 准确性,精确性 <;Qle
additional audit procedures 追加审计程序 MP w@O0QS
addressee 收件人,收信人 cJ&l86/l1
Administration of State-owned Assets (the~) 国有资产管理局 )fA9,yNJ3
administrative laws and regulations 行政法规 pE^L Qi
adverse impact 不利影响,负面影响 aS'G&(_
adverse opinion 反对意见 tCI8\~
advisory group 咨询组,顾问组 <Zl0$~B:5
agency fee 代理费,代理费用 G"O%u|7
aggregate 总计,合计为…… }]=b%CPJh+
alternation of document and record 变造文件和记录 ZZ] /9oiF%
alternative audit procedures 替代审计程序,备选审计程序 zbl h_6
amend 修改,修订 ]m=* =LLC
amortisation 摊销 |uj1T=ZY
analytical capacity 分析能力 ~ Y4H)r
analytical procedures 分析性程序 E@0wt^
annual financial statements 年度会计报表,年度财务报表 U11rj,7
appendix 附录,附表 96}/;e]@
applicable 适用的 /U N%P2>^1
applicable laws and regulations 适用的法规 K{x<zv&,
application systems 应用系统 sOzjViv
apply consistently 一贯地执行,一贯地实施 Tk|0
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appropriate 适当的,合适的; 4{}u PbS
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appropriate authorization 适当的授权 ^}U{O A
appropriateness of audit evidence 审计证据的适当性 o!sxfJKl
approval 批准,核准 &EE6<-B-
assertion (会计报表上的)认定;确认 :}+U?8/"7
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 N]KqSpPh
asset restructuring 资产重组 ?mG
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assignment of duties 职责的划分 {Y`0}
assistant 助理,助理人员 s^L\hr
associated company 联属公司,联营公司 QTcngv[
association 联合,结合;协会,社团 ?9mWMf%t
assumption 假设,假定 |I)MsNF
at a given date 在某一特定时日 N^%[
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attestation 鉴证,公证 s]U'*?P
attestation service 鉴证服务 q'C'S#qqn
audit adjustment 审计调整 }9 qsPn
audit areas 审计领域 #uu wzE*M_
audit conclusion 审计结论 Nf<([8v;t
audit effectiveness 审计效果 *M"lUw#(f
audit efficiency 审计效率 <ywxz1 i
audit engagement letter 审计业务约定书 r}
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audit evidence 审计证据
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audit fee 审计费 #/\FB'zC
audit files 审计档案 luat1#~J
audit findings 审计中发现的事项 ^~=o?VtBg
audit implementation stage 审计实施阶段 Ev*HH+:b>
audit mark 审计标识 mfeyR
audit materiality 审计重要性 axXAy5
audit method 审计方法 +qzs
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audit objective 审计目标,审计目的 {P1W{|
audit of financial statements 会计报表审计,财务报表审计 &EA4`p
audit opinion 审计意见 pg4M$;ED
audit period 被审计期间,被审计年度 Pg*ZQE[ME8
audit plan 审计计划 sx`C<c~u
audit planning 编制审计计划,制定审计计划,审计计划 zcIZJVYA
audit planning stage 审计计划阶段 ]%>;R^HY
audit procedure 审计程序 |Vd)7/LN
audit programme 审计程序表,具体审计计划 uh:
audit report 审计报告 ,^AkfOY7"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 pZjyzH{~
audit report with a qualified opinion 有保留意见的审计报告 {{@3r5KGl
audit report with an adverse opinion 否定意见的审计报告 Mtt
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audit report with dual dates 双重日期审计报告 MFE~b
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audit reporting stage 审计报告阶段 2)
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audit responsibility 审计责任 g>VkQos5"
audit results 审计结果 (iBBdB
audit risk 审计风险 N9,n/t
audit sampling 审计抽样 //V?rs
audit sampling techniques 审计抽样方法,审计抽样技术 c @2s!bs
audit strategies 审计策略 Q\ro )r
audit summary 审计总结,审计小结 9-}&znLZe
audit team 审计小组 .i[Tp6'%,
audit test 审计测试 '3%!Gi!g
audit trail 审计轨迹 T'fE4}rY
audit work 审计工作 ]J_Dn\
audit working paper 审计工作底稿 (_U&EX%
audited financial statement 审计会计报表,已审计财务报表 `9b D%M
Auditing Guidelines (the~) 审计规范指南 mP3:Fc_G
auditing standards 审计准则 l3l[jDa, 2
audit-oriented working paper (审计)业务类工作底稿 F4">g
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authorisation 授权 ?A,gDk/#
authorisation of transaction 交易的授权 nCXIWLw
availability 可获得性 9Z7o?S";
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balance 余额;差额;平衡 "+saI@G
balance sheet 资产负债表 jf .ikxm
bank 银行 F!^ Y!Y@H
bank account 银行账户,银行户头 4.CLTy3W
bank statement 银行对账单 7m@pdq5Ub
barter transaction 易货交易,以物换物交易 ad
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basis of audit 审计依据 K6!`b(
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basis of preparation (会计报表的)编制基础 f85j?J
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book of account 账目,账簿 KC8A22
borrowing 借款,贷款,借债 bF?EuL
branch 分支,分支机构,分店 M(? |$$
brought forward (账户余额等的)承上年,承上期,承上页 v_)cp9d]
budget 预算 Es[?yft2Q<
building 建筑物;大楼 7d'4"c;*;
business conditions 业务情况,经营情况 V,|9$A;
business licence (企业等的)营业执照 [-vd]ob
business relation 业务关系 &<.Z4GxS
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