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ability to continue as a going concern 持续经营能力 @6h,#8#
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acceptability 可接受性,可接受程度 -
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acceptable level of detection risk 检查风险的可接受水平 [$M=+YRHMW
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acceptance of engagement 接受委托 XuS3#L/3p
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accepting the engagement for the first time 首次接受委托 6Cw+
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access to asset 对资产的接触 : N9,/-s
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according to 根据,依据,依照 7>.d*?eao\
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account balance 账户余额 Hi%)TDfv
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account for 对……进行会计处理,核算;解释 ^Gi9&fS,
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accounting 会计,会计学 Z5/*iun
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accounting advisory serve 会计咨询服务 {=K);z
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accounting firm 会计师事务所 m.F}9HI%hN
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accounting information 会计信息,会计资料 xmVW6 ,<?
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accounting period 会计期间 9K!kU6Gh
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accounting policies 会计政策 xVxN
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accounting professional bodies 会计职业组织,会计职业团体 :1asY:)vNP
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accounting records 会计记录 %_Q+@9
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accounting responsibility 会计责任 /U$5'BoS
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accounting service 会计服务 '/="bSF
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accounting standards 会计准则 "m#17J_
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accounting system 会计系统 ygK@\JHn
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accounting treatment 会计处理 IA%|OVAfF
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accuracy 准确性,精确性 pO?v$Rjl
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additional audit procedures 追加审计程序 ^F)t>K$0m
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addressee 收件人,收信人 :6gRoMb]
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Administration of State-owned Assets (the~) 国有资产管理局 gV}c4>v(
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administrative laws and regulations 行政法规 vh"wXu
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adverse impact 不利影响,负面影响 shgZru
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adverse opinion 反对意见 d\ I6Wn
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advisory group 咨询组,顾问组 Rp+Lu
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agency fee 代理费,代理费用 63E)RR_Lh
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aggregate 总计,合计为…… s"UUo|hM
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alternation of document and record 变造文件和记录 buldA5*!o
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alternative audit procedures 替代审计程序,备选审计程序 \G0YLV~>P
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amend 修改,修订 |2E:]wT}qg
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amortisation 摊销 1l5'N=
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analytical capacity 分析能力 ;V?3Hwl
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analytical procedures 分析性程序 b*(,W
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annual financial statements 年度会计报表,年度财务报表 DH7]TRCMZ)
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appendix 附录,附表 :d6]rOpX
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applicable 适用的 \kZ@2.pN
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applicable laws and regulations 适用的法规 +[ng99p
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application systems 应用系统 >Hu3Guik]
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apply consistently 一贯地执行,一贯地实施 "S+AkLe(
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appropriate 适当的,合适的; 5yyc0UG
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appropriate authorization 适当的授权 ]VR79l
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appropriateness of audit evidence 审计证据的适当性 O]Ey@7 &
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approval 批准,核准 !LQzf(s;
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assertion (会计报表上的)认定;确认 ^RE[5h6^q
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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 ]UkqPtG;
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asset 资产,财产 6i;q=N$'
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asset restructuring 资产重组 *~~J1.ja>
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assignment of duties 职责的划分 L#?m
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assistant 助理,助理人员 9K;g\? 3
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associated company 联属公司,联营公司 P
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association 联合,结合;协会,社团 '0^lMQMg
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assumption 假设,假定 1,:QrhC
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attestation 鉴证,公证 aeVd.`lxM
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attestation service 鉴证服务 _>a`dp.19
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audit adjustment 审计调整 ~]24">VZf
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audit areas 审计领域 wy^mh.= UX
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audit conclusion 审计结论 @#*{*
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audit effectiveness 审计效果 :fDzMD
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audit efficiency 审计效率 Xq_hC"s
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audit engagement letter 审计业务约定书 I]HLWF
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audit evidence 审计证据 x[fp7*TiG
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audit fee 审计费 A~v[6*~>
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audit files 审计档案 &> _aY #
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audit findings 审计中发现的事项 txm6[Io
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audit implementation stage 审计实施阶段 VU6+"2+'2
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audit mark 审计标识 tKeozV[V
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audit materiality 审计重要性 xnJ#}-.7
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audit method 审计方法 <(~Wg{
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audit objective 审计目标,审计目的 :?}>Q
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audit of financial statements 会计报表审计,财务报表审计 B
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audit opinion 审计意见 *>!-t
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audit period 被审计期间,被审计年度 dQFUQ
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audit plan 审计计划 /cVZ/"
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audit planning 编制审计计划,制定审计计划,审计计划 Z%b1B<u$
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audit planning stage 审计计划阶段 nv(6NV
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audit procedure 审计程序 @$CPTv3e
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audit programme 审计程序表,具体审计计划 !b+!] 2~g}
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audit report 审计报告 C!nbl+75
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 !HtW~8|:
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audit report with a qualified opinion 有保留意见的审计报告 EP90E^v^
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audit report with an adverse opinion 否定意见的审计报告 a<]vHC7
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audit report with dual dates 双重日期审计报告 >6W #v[
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audit reporting stage 审计报告阶段 E$A=*-u
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audit responsibility 审计责任 W6r3v)~
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audit results 审计结果 loHMQKy@
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audit risk 审计风险 ^r
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audit sampling 审计抽样 A;6ew4
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audit sampling techniques 审计抽样方法,审计抽样技术 J l{My^I5
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audit strategies 审计策略 W^c /l*>v
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audit summary 审计总结,审计小结 !w0=&/Y{R
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audit team 审计小组
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audit test 审计测试 rJB/)4
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audit trai l 审计轨迹 Mhb~wDQl
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audit work 审计工作 tO D}&
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audit working paper 审计工作底稿 L)S
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audited financial statement 审计会计报表,已审计财务报表 kbbHa_;aqV
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Auditing Guidelines (the~) 审计规范指南 MUCes3YJH
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auditing standards 审计准则 h&!$ `)
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audit-oriented working paper (审计)业务类工作底稿 W'Y(@
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authorisation 授权 F}@]Lq+
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authorisation of transaction 交易的授权 2^Z"4t4
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availability 可获得性 I*g[Y=
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balance 余额;差额;平衡 ;E!] /oY<
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balance sheet 资产负债表 ;RQ}OCz9}8
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bank 银行 /1bQ
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bank account 银行账户,银行户头 ^ ]+vtk
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bank statement 银行对账单 ~at:\h4:
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barter transaction 易货交易,以物换物交易 PeLzZ'$
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basis of audit 审计依据 FJ{&R Ld
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basis of preparation (会计报表的)编制基础 r029E-
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book of account 账目,账簿 gkca
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borrowing 借款,贷款,借债 i.KRw6
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branch 分支,分支机构,分店 QNx xW2+
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brought forward (账户余额等的)承上年,承上期,承上页 glBS|b$\:
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budget 预算 J: I@kM
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building 建筑物;大楼 C<w&mFozL
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business conditions 业务情况,经营情况 Fr (;C>
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business licence (企业等的)营业执照 r$x;rL4
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business relation 业务关系 oR3t vw.