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ability to continue as a going concern 持续经营能力 9.M4o[
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acceptability 可接受性,可接受程度 NN{?z!
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acceptable level of detection risk 检查风险的可接受水平 J1U/.`Oy
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acceptance of engagement 接受委托 e)k9dOR
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accepting the engagement for the first time 首次接受委托 8NJqV+jn)t
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access to asset 对资产的接触 R%WCH?B<}
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according to 根据,依据,依照 n38p !oS
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account balance 账户余额 8FK/~,I
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account for 对……进行会计处理,核算;解释 u~:y\/Y6
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accounting 会计,会计学 &BLJT9Frx
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accounting advisory serve 会计咨询服务 -7[@R;FS
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accounting firm 会计师事务所 :RTC!spy
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accounting information 会计信息,会计资料 Rok7n1gW
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accounting period 会计期间 bH9kj/q\b
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accounting policies 会计政策 CsR$c,8X.
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accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 M)+H{5bt
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accounting responsibility 会计责任 i>A s;*
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accounting service 会计服务 On:il$MU
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accounting standards 会计准则 Vb;*m5,?:
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Accounting Standards for Business Enterprises 企业会计准则 dq6m>;`
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accounting system 会计系统 2#]#sZmk
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accounting treatment 会计处理 [PM2\#K
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accuracy 准确性,精确性 G6P?2@
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additional audit procedures 追加审计程序 ::lKL
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addressee 收件人,收信人 1CD+B=pQG
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Administration of State-owned Assets (the~) 国有资产管理局 6:5I26
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administrative laws and regulations 行政法规 [A~xy'T
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adverse impact 不利影响,负面影响 {SPq$B_VR
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adverse opinion 反对意见 CS5?Ti6
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advisory group 咨询组,顾问组 #e1>H1eU
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agency fee 代理费,代理费用 ;(/ZO%h
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aggregate 总计,合计为…… Lc,Pom
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alternation of document and record 变造文件和记录 3?9IJ5p
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alternative audit procedures 替代审计程序,备选审计程序 &M
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amend 修改,修订 :yr+vcD?
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amortisation 摊销 $E~`\o%Ev
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analytical capacity 分析能力 }Yzco52
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analytical procedures 分析性程序 7
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annual financial statements 年度会计报表,年度财务报表 SiRaFj4s"
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appendix 附录,附表 w^|*m/h|@u
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applicable 适用的 -q1??u
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applicable laws and regulations 适用的法规 mbxZL<ua
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application systems 应用系统 IGQaDFr
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apply consistently 一贯地执行,一贯地实施 m)t;9J5
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appropriate 适当的,合适的; 1>_8d"<Gd
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appropriate authorization 适当的授权 RuA*YV
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appropriateness of audit evidence 审计证据的适当性 L^2%1GfE{
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approval 批准,核准 :'-/NtV)o?
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assertion (会计报表上的)认定;确认 vXf!G`D
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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 (AaoCa[
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asset 资产,财产 ZF9z~9
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asset restructuring 资产重组 e "4 ''/
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assignment of duties 职责的划分 pYZmz
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assistant 助理,助理人员 q]ku5A\y
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associated company 联属公司,联营公司
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association 联合,结合;协会,社团 RUnSC OdX
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assumption 假设,假定 XH 4
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at a given date 在某一特定时日 UT~4x|b:O
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attestation 鉴证,公证 MDZ640-Y
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attestation service 鉴证服务 S"bg9o
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audit adjustment 审计调整 s^G.]%iU
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audit areas 审计领域 'j8:vq^d
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audit conclusion 审计结论 VGy<")8D/
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audit effectiveness 审计效果 P6
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audit efficiency 审计效率 %op**@4/t\
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audit engagement letter 审计业务约定书 ]b:Lo
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audit evidence 审计证据 r"g
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audit fee 审计费 :1.L}4"gg
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audit files 审计档案 urs,34h
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audit findings 审计中发现的事项 Eak$u>Fd8c
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audit implementation stage 审计实施阶段 @s
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audit mark 审计标识 T"}5}6rSG
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audit materiality 审计重要性 a8e6H30Sm
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audit method 审计方法 z [}v{
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audit objective 审计目标,审计目的 ouvA~/5
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audit of financial statements 会计报表审计,财务报表审计 #>("CAB02T
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audit opinion 审计意见 A7Cm5>Y_S
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audit period 被审计期间,被审计年度 e{'BAj
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audit plan 审计计划 HT
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