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ability to continue as a going concern 持续经营能力 l4KbTKm7
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acceptability 可接受性，可接受程度 P/MM
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acceptable level of detection risk 检查风险的可接受水平 y yP'Z~0
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acceptance of engagement 接受委托 SauH>
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accepting the engagement for the first time 首次接受委托 rgqQxe=
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access to asset 对资产的接触 i )8N(HN
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according to 根据，依据，依照 rA1q SG~c
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accounting 会计，会计学 &Jy)U
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accounting advisory serve 会计咨询服务 Gf0,RH+
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accounting firm 会计师事务所 Qf
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accounting information 会计信息，会计资料 Dx-KMiQ,"(
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accounting policies 会计政策 UXH" si:
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accounting records 会计记录 0q,pi qjO
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accounting responsibility 会计责任 (UYF%MA}"
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accounting service 会计服务 1ibnx2^YB
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accounting standards 会计准则 sbo^"&%w
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accounting system 会计系统 zl%>`k!>
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accounting treatment 会计处理 1J}8sG2`
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accuracy 准确性，精确性 ;o-yQmdh
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additional audit procedures 追加审计程序 nfdq y)
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addressee 收件人，收信人 v q!uD!lr
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Administration of State-owned Assets （the～） 国有资产管理局 L]d-33.c!H
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administrative laws and regulations 行政法规 - $2kO`|p
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adverse impact 不利影响，负面影响 "T S
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 lfN~A"X
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agency fee 代理费，代理费用 e ]Fp= *#
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aggregate 总计，合计为…… 9GLb"6+PK
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alternation of document and record 变造文件和记录 T=Z.TG|lIx
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alternative audit procedures 替代审计程序，备选审计程序 ]; Wx
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amend 修改，修订 $s5a G)?7
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amortisation 摊销 &M />tE Z)
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analytical capacity 分析能力
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analytical procedures 分析性程序 q MYe{{r
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annual financial statements 年度会计报表，年度财务报表 u3 0s_\
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applicable laws and regulations 适用的法规 dt}_D={Be
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application systems 应用系统 %@"!8Y(j
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approval 批准，核准 @%ip7Y]e
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assertion （会计报表上的）认定；确认 7nq 3S
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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 !k3e\v|
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asset 资产，财产 u+H ;
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assignment of duties 职责的划分 $d S@y+
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associated company 联属公司，联营公司 c 9qR'2
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assumption 假设，假定 x<Vm5j
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attestation 鉴证，公证 <JMcIV837
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attestation service 鉴证服务 tE 6!+c<7
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audit adjustment 审计调整 jls-@Wl
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audit areas 审计领域 Y!iZW
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audit conclusion 审计结论 _@S`5;4x
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audit effectiveness 审计效果 (=D&A
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audit engagement letter 审计业务约定书 4DZ-bt'
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audit evidence 审计证据 Z{&cuo.@<]
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audit fee 审计费 aQ :5d3m0
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audit findings 审计中发现的事项 lHgs;> U$
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audit implementation stage 审计实施阶段 MS f; ZB
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audit mark 审计标识 9tF9T\ jW
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audit materiality 审计重要性 H":oNpfb
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audit method 审计方法 2eMTx
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audit objective 审计目标，审计目的 MEB it
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audit of financial statements 会计报表审计，财务报表审计 pz"0J_xDM
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audit opinion 审计意见 U&O:
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audit period 被审计期间，被审计年度 E>l~-PaZY
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audit plan 审计计划 t!RiU ZAo
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audit planning 编制审计计划，制定审计计划，审计计划 1GzAG;UUo6
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audit planning stage 审计计划阶段 *}P~P$q%
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audit procedure 审计程序 yPq'( PV
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audit programme 审计程序表，具体审计计划 &jmRA ';sK
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audit report 审计报告 ](hE^\
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audit report with an adverse opinion 否定意见的审计报告 <Y}R#o1Z
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audit reporting stage 审计报告阶段 hIT+gnh h
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audit responsibility 审计责任 4t =G
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audit results 审计结果 \
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audit risk 审计风险 vX.VfY
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audit summary 审计总结，审计小结 nlc
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audited financial statement 审计会计报表，已审计财务报表 >G25m'&,7
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auditing standards 审计准则 ^'PWI{ O
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availability 可获得性 zBzZxK>$
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balance sheet 资产负债表 4O^xY
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bank 银行 KW pVw!
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bank account 银行账户，银行户头 t.i 8
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bank statement 银行对账单 g}1B;zGf
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barter transaction 易货交易，以物换物交易 2K/4 Rf0;
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basis of audit 审计依据 m[~y@7AK<
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basis of preparation （会计报表的）编制基础
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book of account 账目，账簿 #A JDWelD
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borrowing 借款，贷款，借债 f<d`B]$(
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branch 分支，分支机构，分店 dO!
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brought forward （账户余额等的）承上年，承上期，承上页 Y!w`YYKP
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budget 预算 <lPm1/8
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building 建筑物；大楼 Z&+ g;(g
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business conditions 业务情况，经营情况 ) j#`r/
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business licence （企业等的）营业执照 PR#exm&
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business relation 业务关系 |6sp/38#p
