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 ak[)+_k_
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审计词汇英汉对照 = ;d<Ikj
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ability to continue as a going concern 持续经营能力 ) /'s&
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acceptability 可接受性,可接受程度 3LREue7Gr
acceptable level of detection risk 检查风险的可接受水平 Y
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acceptance of engagement 接受委托 d9"4m>ymS
accepting the engagement for the first time 首次接受委托 ~JpU
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access to asset 对资产的接触 K
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according to 根据,依据,依照 $!Tw`O
account balance 账户余额 9K!='u`
account for 对……进行会计处理,核算;解释 KJ_R@,v\
accounting 会计,会计学 nCU4a1rZ
accounting advisory serve 会计咨询服务 ~@lNBF
accounting firm 会计师事务所 Sqs`E[G*
accounting information 会计信息,会计资料 E3!twR*Aw
accounting period 会计期间 5,C,q%2
accounting policies 会计政策 7}k8-:a%
accounting professional bodies 会计职业组织,会计职业团体 s? Kn,6Y
accounting records 会计记录 "T|\
accounting responsibility 会计责任 Q1z04m1_y[
accounting service 会计服务 .E&~]<
accounting standards 会计准则 @#apOoVW>
Accounting Standards for Business Enterprises 企业会计准则 1oPT8)[U
accounting system 会计系统 +zsya4r
accounting treatment 会计处理 HdM;c*K
accuracy 准确性,精确性 VM[8w`
additional audit procedures 追加审计程序 ]_s]Q_+E
addressee 收件人,收信人 Bh?;\D'YC
Administration of State-owned Assets (the~) 国有资产管理局 /V&Y@j
administrative laws and regulations 行政法规 -bwl~3ZTi
adverse impact 不利影响,负面影响 h.*|4
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adverse opinion 反对意见 JFZ
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advisory group 咨询组,顾问组 i weP3u##
agency fee 代理费,代理费用 RulI
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aggregate 总计,合计为…… 9[`6f8S_$
alternation of document and record 变造文件和记录 hlRE\YO&8R
alternative audit procedures 替代审计程序,备选审计程序 7nmo
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amend 修改,修订 U,'n}]=4A3
amortisation 摊销 {\B!Rjt[T
analytical capacity 分析能力 lK-I[i!
analytical procedures 分析性程序 cc[w%jlA#
annual financial statements 年度会计报表,年度财务报表 Ty=}A MMyE
appendix 附录,附表 r`2& o
applicable 适用的 iX=*qiVX
applicable laws and regulations 适用的法规 jKzjTn9{E
application systems 应用系统 H|Ems}b
apply consistently 一贯地执行,一贯地实施 XebCl{HHp
appropriate 适当的,合适的; Fr~xN!
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appropriate authorization 适当的授权 X6)LpMm
appropriateness of audit evidence 审计证据的适当性 )7^jq|
approval 批准,核准 Q*I/mUP&f
assertion (会计报表上的)认定;确认 Dng^4VRd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 B !XT:.+
asset 资产,财产 uyj5}F+O
asset restructuring 资产重组 i+;EuHf
assignment of duties 职责的划分 <\5{R@A*6
assistant 助理,助理人员 3r\QLIr L8
associated company 联属公司,联营公司 v,jU9D\
association 联合,结合;协会,社团 D)Zv
assumption 假设,假定 =F9-,"EAI
at a given date 在某一特定时日 wQ5__"D
attestation 鉴证,公证 $)U
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attestation service 鉴证服务 CVm*Q[5s"
audit adjustment 审计调整 $Ix^Rm9c
audit areas 审计领域
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audit conclusion 审计结论 /W9=7&R0
audit effectiveness 审计效果 f =Nm2(e
audit efficiency 审计效率 2,+H;Ypi!
audit engagement letter 审计业务约定书 /vu7;xVG
audit evidence 审计证据 IY'S<)vOY
audit fee 审计费 tm$3ZzP4
audit files 审计档案 ~L2Fo~fw
audit findings 审计中发现的事项 8L:0Wp
audit implementation stage 审计实施阶段 [K5afnq`
audit mark 审计标识 <%5ny!]
audit materiality 审计重要性 iY="M _kQ_
audit method 审计方法
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audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 VD4(
audit opinion 审计意见 H_{Yr+p
audit period 被审计期间,被审计年度 BsJClKp/
audit plan 审计计划 j'Fni4;
audit planning 编制审计计划,制定审计计划,审计计划 K&/W cuP&
audit planning stage 审计计划阶段 OA_
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audit procedure 审计程序 <*L8kNykK
audit programme 审计程序表,具体审计计划 d/MMPge3
audit report 审计报告 rB4]TQ`c
audit report with a disclaimer of opinion 拒绝表示意见审计报告 n'SnqJ&}
audit report with a qualified opinion 有保留意见的审计报告 R8HFyP
audit report with an adverse opinion 否定意见的审计报告 e.[h
audit report with dual dates 双重日期审计报告 >1YJETysO
audit reporting stage 审计报告阶段 qg_=5s
audit responsibility 审计责任 k]Yd4CC2
audit results 审计结果 >B==*,|
audit risk 审计风险 oZQu&
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audit sampling 审计抽样 ='(:fHhhX
audit sampling techniques 审计抽样方法,审计抽样技术 i9d.Ls
audit strategies 审计策略 =dPrG=A
audit summary 审计总结,审计小结 d;`JDT
audit team 审计小组 .mMM]*e[0
audit test 审计测试 r'
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audit trail 审计轨迹 T!8,R{V]4
audit work 审计工作 ]\{EUx9
audit working paper 审计工作底稿 `,J\E<4J
audited financial statement 审计会计报表,已审计财务报表 SJ
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Auditing Guidelines (the~) 审计规范指南 -{HA+ YL H
auditing standards 审计准则 I'JFt>]
audit-oriented working paper (审计)业务类工作底稿 ig6F!p
authorisation 授权 _f/6bpv
authorisation of transaction 交易的授权 qTG/7tn
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availability 可获得性 Up~#]X
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balance 余额;差额;平衡 A," u~6Bn
balance sheet 资产负债表 LKhUqW
bank 银行 T{Av[>M
bank account 银行账户,银行户头 8/k*"^3
bank statement 银行对账单 PA Jt M
barter transaction 易货交易,以物换物交易 f|u!?NGl
basis of audit 审计依据 5~v({R.
basis of preparation (会计报表的)编制基础 k/>k&^?
book of account 账目,账簿 @,$>H7o
borrowing 借款,贷款,借债 |Gz(q4
branch 分支,分支机构,分店 zpJQ7hym
brought forward (账户余额等的)承上年,承上期,承上页 n* uT
budget 预算 up1kg>i%"
building 建筑物;大楼 WOh?/F[@u
business conditions 业务情况,经营情况 C1hp2CW$5/
business licence (企业等的)营业执照 04o(05K
business relation 业务关系 R,8;GS42
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