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 i2LN`5k
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审计词汇英汉对照 V<KjKa+sG
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ability to continue as a going concern 持续经营能力 =[gFaB_H
acceptability 可接受性,可接受程度 qJXfc||Zg
acceptable level of detection risk 检查风险的可接受水平 `_J>R
acceptance of engagement 接受委托 M IU B]
accepting the engagement for the first time 首次接受委托 QxBH{TG
access to asset 对资产的接触 XhOg>
according to 根据,依据,依照 T7M
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account balance 账户余额 mVT[:a3
account for 对……进行会计处理,核算;解释 P>|sCF
accounting 会计,会计学 DuC_uNJ
accounting advisory serve 会计咨询服务 RF\h69]:I
accounting firm 会计师事务所 QCfR2Nn}
accounting information 会计信息,会计资料 ` ^z
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accounting period 会计期间 @,pn/[
accounting policies 会计政策 uU+?:C
accounting professional bodies 会计职业组织,会计职业团体 u$ ^r(.EV
accounting records 会计记录 G[P<!6Id!p
accounting responsibility 会计责任 !zfV(&
accounting service 会计服务 ',6d0>4*
accounting standards 会计准则 GbC JGqOR
Accounting Standards for Business Enterprises 企业会计准则 l!}7GWj
accounting system 会计系统 Ek '%%%
accounting treatment 会计处理 ~jC$C2A0
accuracy 准确性,精确性 EDA6b]
additional audit procedures 追加审计程序 ip*UujmNyR
addressee 收件人,收信人 ]pVuRj'pP
Administration of State-owned Assets (the~) 国有资产管理局 yJ
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administrative laws and regulations 行政法规 2y9$ k\<xV
adverse impact 不利影响,负面影响 *
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adverse opinion 反对意见 asbFNJG{
advisory group 咨询组,顾问组 *o=( w5
agency fee 代理费,代理费用 h<BTu7a`r
aggregate 总计,合计为…… Q1DiEg
alternation of document and record 变造文件和记录 ' KNg;
alternative audit procedures 替代审计程序,备选审计程序 asYUb&Hz88
amend 修改,修订 X
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amortisation 摊销 z+nq<%"'
analytical capacity 分析能力 $ Vsf?ID
analytical procedures 分析性程序 b.xG'
annual financial statements 年度会计报表,年度财务报表 Gn%k#
appendix 附录,附表 =>xyJ->R
applicable 适用的 Qgl5Jr.
applicable laws and regulations 适用的法规 ESkhCDU
application systems 应用系统 kM(,8j
apply consistently 一贯地执行,一贯地实施 0-Wv$o[
appropriate 适当的,合适的; j<A; i
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appropriate authorization 适当的授权 H$xU
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appropriateness of audit evidence 审计证据的适当性 u9ue>I/
approval 批准,核准 ~fz9PoC
assertion (会计报表上的)认定;确认 ^=w){]G
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3MHByT%
asset 资产,财产 eXtlqU$
asset restructuring 资产重组 t\-;n:p
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assignment of duties 职责的划分 stOD5yi
assistant 助理,助理人员 va;fT+k=
associated company 联属公司,联营公司 ` =I@W
association 联合,结合;协会,社团 G}'\
assumption 假设,假定 5g
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at a given date 在某一特定时日 6W N(Tw
attestation 鉴证,公证 B|-W
attestation service 鉴证服务 ->&amPv
audit adjustment 审计调整 )`<7qT_BM
audit areas 审计领域 ;QQ/bM&I
audit conclusion 审计结论 Bvz&
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audit effectiveness 审计效果 NO.5Vy
audit efficiency 审计效率 Fr,b5 M<L7
audit engagement letter 审计业务约定书 u%n
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audit evidence 审计证据 cb _nlG!
audit fee 审计费 R|!4klb
audit files 审计档案 ,<=_t{^
audit findings 审计中发现的事项 1K{hj%
audit implementation stage 审计实施阶段 j 4eq.{$
audit mark 审计标识 c.;<+dYsm*
audit materiality 审计重要性 zR }vw{
audit method 审计方法 /Au7X'}
audit objective 审计目标,审计目的 3xpygx9
audit of financial statements 会计报表审计,财务报表审计 WVh]<?GWXk
audit opinion 审计意见 <f@
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audit period 被审计期间,被审计年度 tQIz
audit plan 审计计划 w;V+)r?w
audit planning 编制审计计划,制定审计计划,审计计划 lAPPng`
audit planning stage 审计计划阶段 eu?DSad
audit procedure 审计程序 DMd&9EsRG
audit programme 审计程序表,具体审计计划 4
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audit report 审计报告 u!I
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 EZ)GW%Bm2
audit report with a qualified opinion 有保留意见的审计报告 :&$WW
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audit report with an adverse opinion 否定意见的审计报告 =E
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audit report with dual dates 双重日期审计报告 3aEO9v,n
audit reporting stage 审计报告阶段 XM?C7/^k
audit responsibility 审计责任 \.{ZgL5"
audit results 审计结果 2<^eVpNJR
audit risk 审计风险 ~{np G
audit sampling 审计抽样 m~vEandm
audit sampling techniques 审计抽样方法,审计抽样技术 :X#'ELo|
audit strategies 审计策略 @s~*>k#"#
audit summary 审计总结,审计小结 kr5'a:F)
audit team 审计小组 wXU
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audit test 审计测试 8\e8$y3
audit trail 审计轨迹 E3h-?ugO'
audit work 审计工作 p|'Rm]&jb
audit working paper 审计工作底稿 Ct9*T`Gl
audited financial statement 审计会计报表,已审计财务报表 `'/1Ij+
Auditing Guidelines (the~) 审计规范指南 C 4hvk'=
auditing standards 审计准则 EL1*@
audit-oriented working paper (审计)业务类工作底稿 '8UhYwyr
authorisation 授权 H@ .1cO
authorisation of transaction 交易的授权 3Cl&1K #5
availability 可获得性 L
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balance 余额;差额;平衡 ^uWj#
balance sheet 资产负债表 {#}?-X
bank 银行 Ox"SQ`nSj'
bank account 银行账户,银行户头 hquN+eIDH
bank statement 银行对账单 7N[Cs$_]
barter transaction 易货交易,以物换物交易 ,L^ag&!4
basis of audit 审计依据 q%8Ck)xz
basis of preparation (会计报表的)编制基础 >&uR=Yd
book of account 账目,账簿 hZeF? G)L'
borrowing 借款,贷款,借债 gYvT'72
branch 分支,分支机构,分店 SSa0x9T
brought forward (账户余额等的)承上年,承上期,承上页 E JJW
budget 预算 8Z(\iZ5Rgj
building 建筑物;大楼 ??=
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business conditions 业务情况,经营情况 {DbWk>[DkG
business licence (企业等的)营业执照 F=~LVaF/_
business relation 业务关系 %vjfAdC
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