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acceptable level of detection risk 检查风险的可接受水平 8{R&EijC
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acceptance of engagement 接受委托 q}#iV$dAj
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accounting 会计,会计学 }x]&L/
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accounting records 会计记录 "lTZ|k^
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accounting service 会计服务 %4,xx'`
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additional audit procedures 追加审计程序 }S
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addressee 收件人,收信人 +oZH?N4yaM
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administrative laws and regulations 行政法规 r!kLV )_
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adverse impact 不利影响,负面影响 tw<P)V\h
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adverse opinion 反对意见 $eBQH
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advisory group 咨询组,顾问组 paWxanSt
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agency fee 代理费,代理费用 |c0,
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alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 ZVL
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amortisation 摊销 2n)gpLIJ
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analytical capacity 分析能力 >3PMnI
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analytical procedures 分析性程序 X?/Lz;,&
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annual financial statements 年度会计报表,年度财务报表 SE)nD@:
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applicable 适用的 (.?
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application systems 应用系统 &94W-zh
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assertion (会计报表上的)认定;确认 89HsPB1"t
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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 m`}{V5;
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assignment of duties 职责的划分 h@1!T
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association 联合,结合;协会,社团 gzdG6"
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assumption 假设,假定 zT#`qCbT'J
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audit efficiency 审计效率 ig!7BxM)<h
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audit evidence 审计证据 zpjqEEY;
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audit report with an adverse opinion 否定意见的审计报告 hsRvr`#m|
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audit results 审计结果 nAJdr*`a,5
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audit risk 审计风险 1 T<+d5[C
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authorisation 授权 WO4=Mte?
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balance 余额;差额;平衡 >SN|?|2U/
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balance sheet 资产负债表 W6T|iZoV"r
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bank 银行 (6CN/A{qe
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bank account 银行账户,银行户头 aV o;~h~
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bank statement 银行对账单 q+KzIde|%
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barter transaction 易货交易,以物换物交易 ;@,Q&B2eM
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basis of audit 审计依据 %<?0apO
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basis of preparation (会计报表的)编制基础 c^rOImZ
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book of account 账目,账簿 )VCzn~uf
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borrowing 借款,贷款,借债 YCe7<3> J4
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branch 分支,分支机构,分店 9][(Iu]h7
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budget 预算 *#%
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building 建筑物;大楼 Q$obOEr2(
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business conditions 业务情况,经营情况 IX: 25CEI2
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business relation 业务关系 E_F5(xSA