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 yj_/:eX
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审计词汇英汉对照 M)K!!Jqh
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ability to continue as a going concern 持续经营能力 WVQHb3Pe0
acceptability 可接受性,可接受程度 do^=Oq07$
acceptable level of detection risk 检查风险的可接受水平 rV"3oM]Lo
acceptance of engagement 接受委托 DmgDhNXKq
accepting the engagement for the first time 首次接受委托 _gK}Gi?|
access to asset 对资产的接触 [4qvQ7Y
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according to 根据,依据,依照 *j(fk[,i
account balance 账户余额 AiR#:r
account for 对……进行会计处理,核算;解释 W="pu5q
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accounting 会计,会计学 pR0!
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accounting advisory serve 会计咨询服务 P2ySjgd
accounting firm 会计师事务所 p
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accounting information 会计信息,会计资料 IG}yGGn
accounting period 会计期间 FiReb3zR
accounting policies 会计政策 am5;B`}q
accounting professional bodies 会计职业组织,会计职业团体 S
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accounting records 会计记录 uh9b!8
accounting responsibility 会计责任 )$Ib6tYY
accounting service 会计服务 p\~ a=
accounting standards 会计准则 P)y2'JKL
Accounting Standards for Business Enterprises 企业会计准则 D3g5#.$,}>
accounting system 会计系统 7C2Xy>d~
accounting treatment 会计处理 of7'?]w
accuracy 准确性,精确性 '$yy
additional audit procedures 追加审计程序 }@$CS5w
addressee 收件人,收信人 s$f9?(,.Ay
Administration of State-owned Assets (the~) 国有资产管理局 aTHf+;
administrative laws and regulations 行政法规 hQ:wW}HWW
adverse impact 不利影响,负面影响 )qX.!
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adverse opinion 反对意见 uHf1b?W
advisory group 咨询组,顾问组 }<2|6 {
agency fee 代理费,代理费用 d/T Fx
aggregate 总计,合计为…… Ia9!ucN7DA
alternation of document and record 变造文件和记录 ,,EG"Um6
alternative audit procedures 替代审计程序,备选审计程序 "{S4YA
amend 修改,修订 &2y9J2aA
amortisation 摊销 'Q7
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analytical capacity 分析能力 gi:
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analytical procedures 分析性程序 XkW@"pf&Fh
annual financial statements 年度会计报表,年度财务报表 k|]l2zlT
appendix 附录,附表 .d#Hh&jj
applicable 适用的 ?<0'h{z Ny
applicable laws and regulations 适用的法规 o=5hG9dj
application systems 应用系统 tg%<@U`7=
apply consistently 一贯地执行,一贯地实施 1G(wE
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appropriate 适当的,合适的; Q[`2?j?
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appropriate authorization 适当的授权 3uvl'1(%J
appropriateness of audit evidence 审计证据的适当性 - 3<&sTR
approval 批准,核准 f~jdN~
assertion (会计报表上的)认定;确认 v+C D{Tc
assessed level of control risk 对控制风险的评估,控制风险的评估水平 {c1wJ
asset 资产,财产 2mx }bj8
asset restructuring 资产重组 E/% F0\B
assignment of duties 职责的划分 w3>G3=b
assistant 助理,助理人员 Vhm^<I-d
associated company 联属公司,联营公司 oqK:
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association 联合,结合;协会,社团 f .h$jyp(
assumption 假设,假定 zZ<~yi3A9
at a given date 在某一特定时日 03
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attestation 鉴证,公证 @6U&7!
attestation service 鉴证服务 Frhm4H%,_R
audit adjustment 审计调整 [ifQLsHA
audit areas 审计领域 Jju?v2y`
audit conclusion 审计结论 lvk*Db$
audit effectiveness 审计效果 <dk9n}y<,
audit efficiency 审计效率 T(q Hi?Y
audit engagement letter 审计业务约定书 F zBny[F
audit evidence 审计证据 kl&_O8E+K
audit fee 审计费 FQJFq6l
audit files 审计档案 ,*p(q/kJh~
audit findings 审计中发现的事项 iVqF]2>
audit implementation stage 审计实施阶段 Ki)hr%UFw
audit mark 审计标识 3
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audit materiality 审计重要性 4
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audit method 审计方法 2[Qzx%Vp
audit objective 审计目标,审计目的 q 7+ |U%!9
audit of financial statements 会计报表审计,财务报表审计 )4+uM'2%
audit opinion 审计意见 r^\Wo7q
audit period 被审计期间,被审计年度 ,6U=F#z
audit plan 审计计划 .9!&x0;
audit planning 编制审计计划,制定审计计划,审计计划 mvtuV`
audit planning stage 审计计划阶段 =4x-x nA
audit procedure 审计程序 Pb :6nH=
audit programme 审计程序表,具体审计计划 Lr>4~1:`
audit report 审计报告 KkHlMwv
audit report with a disclaimer of opinion 拒绝表示意见审计报告 A kqGk5e
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audit report with a qualified opinion 有保留意见的审计报告 ><@& &u.
audit report with an adverse opinion 否定意见的审计报告 JAL"On#c#0
audit report with dual dates 双重日期审计报告 `,wX&@sN
audit reporting stage 审计报告阶段 Od]wh
audit responsibility 审计责任 %A(hmC
audit results 审计结果 Q[Tbdc%1EG
audit risk 审计风险 l}Vg;"1'J
audit sampling 审计抽样 IG@@CH
audit sampling techniques 审计抽样方法,审计抽样技术 )4/UzR$
audit strategies 审计策略 k1WyV_3
audit summary 审计总结,审计小结 "\1V^2kMr
audit team 审计小组 ~H gN'#Y?
audit test 审计测试 PuU<
audit trail 审计轨迹 gkv,Om
audit work 审计工作 gem+$TFq
audit working paper 审计工作底稿 -(.\> F
audited financial statement 审计会计报表,已审计财务报表 y\[GS2nTX
Auditing Guidelines (the~) 审计规范指南 TGPHjSZ1
auditing standards 审计准则 QjUojHz%Z
audit-oriented working paper (审计)业务类工作底稿 Jbz>j\
authorisation 授权 gq?~*4H
authorisation of transaction 交易的授权 k Nw3Qr
availability 可获得性 "[]J[!}x
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balance 余额;差额;平衡 !yTj
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balance sheet 资产负债表 v{>9&o.J
bank 银行 y/A<eHLy
bank account 银行账户,银行户头 O Bp/:]
bank statement 银行对账单 X7"hTD
barter transaction 易货交易,以物换物交易 t!vlZNc
basis of audit 审计依据 L`Q9-#Y
basis of preparation (会计报表的)编制基础 d`Em)3v
book of account 账目,账簿 QWxl$%`89<
borrowing 借款,贷款,借债 _^0)T@
branch 分支,分支机构,分店 15~+Ga4
brought forward (账户余额等的)承上年,承上期,承上页 vR\[I V?
budget 预算
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building 建筑物;大楼 38q0iAH
business conditions 业务情况,经营情况 =E%<"
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business licence (企业等的)营业执照 +^.Q%b0Xx
business relation 业务关系 x?Oc<CQ-2
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