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 #[~f 6s9D
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审计词汇英汉对照 %
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ability to continue as a going concern 持续经营能力 h)X"<a++N
acceptability 可接受性,可接受程度 1X#gHstD
acceptable level of detection risk 检查风险的可接受水平 D<bHRtP
acceptance of engagement 接受委托 QU)AgF[
accepting the engagement for the first time 首次接受委托 a0&R! E;
access to asset 对资产的接触 g+KuK`\N%
according to 根据,依据,依照 9aY}+hgb#
account balance 账户余额 K5\;'.9M
account for 对……进行会计处理,核算;解释 {6;S= 9E\
accounting 会计,会计学 \U HI%1^
accounting advisory serve 会计咨询服务 H\=S_b1wo
accounting firm 会计师事务所 )'$'?Fn
accounting information 会计信息,会计资料 l}9E0^AS
accounting period 会计期间 5R*55@)
accounting policies 会计政策 a,?u
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accounting professional bodies 会计职业组织,会计职业团体 JP6+h>ft
accounting records 会计记录 jd}-&DN
accounting responsibility 会计责任 [CG*o>n&|
accounting service 会计服务 j\uPOn8k
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 *orP{p-U
accounting system 会计系统 5uL!Ae
accounting treatment 会计处理 j55OG~)
accuracy 准确性,精确性 :v 8~'cZ
additional audit procedures 追加审计程序 `"eIzLc%o6
addressee 收件人,收信人 ~JDVoS;>jU
Administration of State-owned Assets (the~) 国有资产管理局 Xm~N Bt
administrative laws and regulations 行政法规 |SwW*C
adverse impact 不利影响,负面影响 3TNj*jo
adverse opinion 反对意见 h`V#)Q
advisory group 咨询组,顾问组 4+B
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agency fee 代理费,代理费用 4cJka~
aggregate 总计,合计为…… |j!U/n.%w
alternation of document and record 变造文件和记录 ::p(ViYG
alternative audit procedures 替代审计程序,备选审计程序 KO=H!Em\l
amend 修改,修订 !mu1e=bY>
amortisation 摊销 R
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analytical capacity 分析能力 lQf38u||
analytical procedures 分析性程序 :<R"Kk@
annual financial statements 年度会计报表,年度财务报表 7;Vq r$9)
appendix 附录,附表 o=I.i>c
applicable 适用的 ew|e66Tw$
applicable laws and regulations 适用的法规 {3|h^h_R
application systems 应用系统 Jm]P,jaLc
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; 78F
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appropriate authorization 适当的授权 i-`J+8|d
appropriateness of audit evidence 审计证据的适当性 1p
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approval 批准,核准 '2xfU
assertion (会计报表上的)认定;确认 ?9:~d#p
assessed level of control risk 对控制风险的评估,控制风险的评估水平 L(_bf/@3
asset 资产,财产 &Q[|FO;[
asset restructuring 资产重组 U$wD'v3pw
assignment of duties 职责的划分 5HW'nhE
assistant 助理,助理人员 }"6
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associated company 联属公司,联营公司 9=p/'d8
association 联合,结合;协会,社团 @wx
assumption 假设,假定 ;;7:l,vy
at a given date 在某一特定时日 &4jc3_UKV
attestation 鉴证,公证 ZoT8
attestation service 鉴证服务 2#xz,RM.
audit adjustment 审计调整 mD go@f
audit areas 审计领域 :a'[4w
audit conclusion 审计结论 )]3_o!o
audit effectiveness 审计效果 {*AYhZ
audit efficiency 审计效率 %p8#pt\$7
audit engagement letter 审计业务约定书 6~!l7HqO
audit evidence 审计证据 H.*aVb$
audit fee 审计费 5PPaR|c3
audit files 审计档案 q?bKh*48
audit findings 审计中发现的事项 ja+PVf
audit implementation stage 审计实施阶段 y}GFtRNG
audit mark 审计标识 @Avve8S
audit materiality 审计重要性 P8n |MN
audit method 审计方法 y5`$Aa4~
audit objective 审计目标,审计目的 ^/DP%^D
audit of financial statements 会计报表审计,财务报表审计 cX4I+Mf
audit opinion 审计意见 3D2i32Y@!
audit period 被审计期间,被审计年度 V~"-\@
audit plan 审计计划 O("13cU
audit planning 编制审计计划,制定审计计划,审计计划 ((mR'A|`
audit planning stage 审计计划阶段 R 9b0D>Lxt
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 ISi^BFU
audit report 审计报告 _tR?WmNH=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0vrx5E!
audit report with a qualified opinion 有保留意见的审计报告 #-8%g{
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 NM0s*s42
audit reporting stage 审计报告阶段 A
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audit responsibility 审计责任 vMeB2r<
audit results 审计结果 ]jgMN7
audit risk 审计风险 dd:vQOF;
audit sampling 审计抽样 :fA|J!^b[
audit sampling techniques 审计抽样方法,审计抽样技术 ,qT+Vqpr{
audit strategies 审计策略 Vi'zSR28Z
audit summary 审计总结,审计小结 uXo?
audit team 审计小组 w,eW?b
audit test 审计测试 0rCQz3gh1
audit trail 审计轨迹 vX<^x2~9(
audit work 审计工作 pmgPBiU>
audit working paper 审计工作底稿 FG)(,?q
audited financial statement 审计会计报表,已审计财务报表 X|dlVNL8p
Auditing Guidelines (the~) 审计规范指南 a9g~(#?a
auditing standards 审计准则 <N,:w`
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audit-oriented working paper (审计)业务类工作底稿 >.&E-1[
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authorisation 授权 0t2n7Y?N
authorisation of transaction 交易的授权 W}'l8z]
availability 可获得性 sr-tZ^d5S?
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balance 余额;差额;平衡 {wvBs87
balance sheet 资产负债表 JiFB<Q\
bank 银行 j] J-#J
bank account 银行账户,银行户头 WYd9p; k
bank statement 银行对账单 _
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barter transaction 易货交易,以物换物交易 vE&K!k`
basis of audit 审计依据 @Io@1[k j
basis of preparation (会计报表的)编制基础 kc/"
book of account 账目,账簿 7\[)5j
borrowing 借款,贷款,借债 xv~Sk2Z+d
branch 分支,分支机构,分店 @K1'Q!S*
brought forward (账户余额等的)承上年,承上期,承上页 t 09-y
budget 预算 TW-^C;
building 建筑物;大楼 -S7i':
business conditions 业务情况,经营情况 pch8A0JAl)
business licence (企业等的)营业执照 @ |D#lBm
business relation 业务关系 Q#zU0K*^
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