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ability to continue as a going concern 持续经营能力 ^=ikxZyO
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acceptability 可接受性,可接受程度 `3-j%H2R
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acceptable level of detection risk 检查风险的可接受水平 [F%\1xh
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acceptance of engagement 接受委托 L0Cf@~k
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accepting the engagement for the first time 首次接受委托 y
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access to asset 对资产的接触 ?>_.~b~
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according to 根据,依据,依照 8yo9$~u;
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account balance 账户余额 9&tV#=s
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account for 对……进行会计处理,核算;解释 #/:[ho{JQ
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accounting 会计,会计学 /_O-m8+4m
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accounting advisory serve 会计咨询服务 ]k8XLgJ
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accounting firm 会计师事务所 `y\:3bQ4
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accounting information 会计信息,会计资料 ;@L#0
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accounting period 会计期间 ivm.ng[
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accounting policies 会计政策 qH
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accounting professional bodies 会计职业组织,会计职业团体 .28*vkH%C=
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accounting records 会计记录 <L-L}\-I"
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accounting responsibility 会计责任 ?tcbiXRG+
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accounting service 会计服务 fq(e~Aqw$
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accounting standards 会计准则 o+na`ed
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Accounting Standards for Business Enterprises 企业会计准则 /[q@=X&
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accounting system 会计系统 ^Ni)gm{?k
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accounting treatment 会计处理 4MIVlg9
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accuracy 准确性,精确性 #GF1MFkoS
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additional audit procedures 追加审计程序 hYV{N7$U|
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addressee 收件人,收信人 %%_90t
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administrative laws and regulations 行政法规 JB-j@
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adverse impact 不利影响,负面影响 uC3$iY:_e
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adverse opinion 反对意见 OLi;/(g
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advisory group 咨询组,顾问组 rQWft r^
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agency fee 代理费,代理费用 <7p2OPD
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aggregate 总计,合计为…… HwcGbbX)
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alternation of document and record 变造文件和记录 T/3UF
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alternative audit procedures 替代审计程序,备选审计程序 Rl(b tr1w
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amend 修改,修订 }YjSv^
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amortisation 摊销 =19]a
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analytical capacity 分析能力 Fg~,1[8w<
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analytical procedures 分析性程序 giTlXz3D9
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annual financial statements 年度会计报表,年度财务报表 (=X16}n:>
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appendix 附录,附表 A@#dv2JzP
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applicable 适用的 j ]P|iL
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applicable laws and regulations 适用的法规 U` U/|@6
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application systems 应用系统 7#&sG
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apply consistently 一贯地执行,一贯地实施 jPd<h{js
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appropriate 适当的,合适的; \kRBJ1)|f
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appropriate authorization 适当的授权 vi2xonq^
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appropriateness of audit evidence 审计证据的适当性 'ZJ6p0
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approval 批准,核准 @s/ qOq?
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ,^[s4
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asset 资产,财产 md_Ld
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asset restructuring 资产重组 XkD_SaL}
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assignment of duties 职责的划分 eyM3W}[S$/
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association 联合,结合;协会,社团 Yv;aQF"a
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assumption 假设,假定 :K~7BJ(HO
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at a given date 在某一特定时日
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attestation 鉴证,公证 +!<`$+W
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audit adjustment 审计调整 `7j,njCX.
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audit areas 审计领域 }lY-_y
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audit conclusion 审计结论 oHYD6qJX{
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audit effectiveness 审计效果 0(kp>%mbB
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audit efficiency 审计效率 V OX>Sl
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audit engagement letter 审计业务约定书 o i?ak
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audit evidence 审计证据 7[)(;-
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audit fee 审计费 5J;c;PF
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audit files 审计档案 lDpi1]2
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audit findings 审计中发现的事项 -FI1$
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audit implementation stage 审计实施阶段 v\Hyu1;8
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audit mark 审计标识 ,Tx8^|b#F
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audit materiality 审计重要性 (}:xs,Ax
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audit method 审计方法 .EdV36$n
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audit objective 审计目标,审计目的 >O
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audit of financial statements 会计报表审计,财务报表审计 9V&LJhDQ
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audit opinion 审计意见 D6t]E)FH
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audit period 被审计期间,被审计年度
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audit plan 审计计划 6D0,ME#
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audit planning 编制审计计划,制定审计计划,审计计划 (0+m&,
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audit planning stage 审计计划阶段 !xI![N^
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audit procedure 审计程序 JF
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audit programme 审计程序表,具体审计计划 5*AKl< Jl
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audit report 审计报告 =X*E(.6Ip
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 4Z] 35*
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audit report with a qualified opinion 有保留意见的审计报告 YO,ldsSz|r
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audit report with an adverse opinion 否定意见的审计报告 5glGlD6R
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audit report with dual dates 双重日期审计报告 Ei-OuDM;)
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audit reporting stage 审计报告阶段 A3_9MO
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audit responsibility 审计责任 2e"}5b5
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audit results 审计结果 9[D7N
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audit risk 审计风险 wNZ7(W.U
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audit sampling 审计抽样 7Cf(y'w^
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audit sampling techniques 审计抽样方法,审计抽样技术 gwJu&HA/
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audit strategies 审计策略 639k&
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audit summary 审计总结,审计小结 SO/]d70HG
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audit team 审计小组 Oe`t!&v
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audit work 审计工作 "[yiNJ"kt
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audit working paper 审计工作底稿 s jm79/
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audited financial statement 审计会计报表,已审计财务报表 R:N-y."La.
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authorisation 授权 ;0}2@Q2@ZK
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authorisation of transaction 交易的授权 1o>
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availability 可获得性 &,]+>
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balance 余额;差额;平衡 4tJ4X' U
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balance sheet 资产负债表 0z7mre^Q
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bank 银行 Y{RB\}
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bank account 银行账户,银行户头 %+a@|Z
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bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 QYXx7h r=$
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basis of audit 审计依据 sA-W^*+
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basis of preparation (会计报表的)编制基础 _PUm
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book of account 账目,账簿 rq["O
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borrowing 借款,贷款,借债 ^jjJM| a
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branch 分支,分支机构,分店 h\*rv5\M
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budget 预算 &iy(oM
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building 建筑物;大楼 I7z/GA\x
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business conditions 业务情况,经营情况 _ZM9
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business relation 业务关系 9$V_=Bo