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ability to continue as a going concern 持续经营能力 0JmFQ^g(
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acceptability 可接受性,可接受程度 .:w#&yM [U
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acceptable level of detection risk 检查风险的可接受水平 cC^W2\
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acceptance of engagement 接受委托 iuiAK
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accepting the engagement for the first time 首次接受委托 Z5((1J9
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access to asset 对资产的接触 _Zh2eXWdjM
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according to 根据,依据,依照 fuq(
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account balance 账户余额 *:a'GC%/
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account for 对……进行会计处理,核算;解释 r
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accounting 会计,会计学 TqIAWbb&
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accounting advisory serve 会计咨询服务 _b>F#nD,'%
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accounting firm 会计师事务所 oFWt(r
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accounting information 会计信息,会计资料 7; p4Wg7k}
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accounting period 会计期间 W%TQYR
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accounting policies 会计政策 rvW!7-R
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accounting professional bodies 会计职业组织,会计职业团体 b3}Q#Y\G
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accounting records 会计记录 Y=r!2u6r~
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accounting responsibility 会计责任 ]fj- `==
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accounting service 会计服务 d^PD#&"g
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accounting standards 会计准则 2d-{Q8Pi
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Accounting Standards for Business Enterprises 企业会计准则 4CLsY n?
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accounting system 会计系统 ~8TF*3[}[
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accounting treatment 会计处理 WJfES2N
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accuracy 准确性,精确性 q(78fZ *X
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additional audit procedures 追加审计程序 xOythvO
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addressee 收件人,收信人 [u`6^TycP
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Administration of State-owned Assets (the~) 国有资产管理局 PY?8[A+
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administrative laws and regulations 行政法规 BWh}^3?l
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adverse impact 不利影响,负面影响 Ry&q1j
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adverse opinion 反对意见 ^-h
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advisory group 咨询组,顾问组 WfZF~$li`
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agency fee 代理费,代理费用 &R,9+c
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aggregate 总计,合计为…… eJHp6)2
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alternation of document and record 变造文件和记录 *:g_'K"+
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alternative audit procedures 替代审计程序,备选审计程序 S/.^7R7{f
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amend 修改,修订 *t(4 $
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amortisation 摊销
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analytical capacity 分析能力 "k:=Y7Dx
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analytical procedures 分析性程序 yzR=A%V8A
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annual financial statements 年度会计报表,年度财务报表 m2xBS!fm
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appendix 附录,附表 L[y Pjw:0
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applicable 适用的 1oty*c
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applicable laws and regulations 适用的法规 O- #TZ
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application systems 应用系统 o5!f#Y
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apply consistently 一贯地执行,一贯地实施 :U'Cor
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appropriate 适当的,合适的; };b1aha G
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appropriate authorization 适当的授权 +&5'uAe
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appropriateness of audit evidence 审计证据的适当性 XN;&qR^j
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approval 批准,核准 ab.tH$:<
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assertion (会计报表上的)认定;确认 ^A9M;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 $SY]fNJQ
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asset 资产,财产 `s"d]/85VW
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asset restructuring 资产重组 </[: 9Cl
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assignment of duties 职责的划分 G$bJ+
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assistant 助理,助理人员 3<:jx~y>
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associated company 联属公司,联营公司 +v7) 1y
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association 联合,结合;协会,社团
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assumption 假设,假定 cn`iX(ZgR
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at a given date 在某一特定时日 &7>zURv
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attestation 鉴证,公证 Vzg=@A#
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attestation service 鉴证服务 N( Oyi
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audit adjustment 审计调整 ,$lemH1d
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audit areas 审计领域 h6:#!Rg
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audit conclusion 审计结论 9902+pW
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audit effectiveness 审计效果 >jg0s)RA'
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audit efficiency 审计效率
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audit engagement letter 审计业务约定书 @N@F,~[RR2
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audit evidence 审计证据 u]*0;-tz
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audit fee 审计费 =qy@Wvj$
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audit files 审计档案 3FE( }G
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audit findings 审计中发现的事项 \ 0W!4D
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audit implementation stage 审计实施阶段 80OtO#1y
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audit mark 审计标识 C1kYl0zR[
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audit materiality 审计重要性 zP\7S}p7%
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audit method 审计方法 Lh.b5Q|
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audit objective 审计目标,审计目的 CusF
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audit of financial statements 会计报表审计,财务报表审计 Yr.sm!xA
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audit opinion 审计意见 H,unpZ(
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audit period 被审计期间,被审计年度 : 18KR*;p
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audit plan 审计计划 ElhRF{R
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audit planning 编制审计计划,制定审计计划,审计计划 \NZIEu)5?
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audit planning stage 审计计划阶段 TfYVw~p_ %
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audit procedure 审计程序 *g}Yw
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audit programme 审计程序表,具体审计计划
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audit report 审计报告 i9<pqQ
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 S{pXs&4O
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audit report with a qualified opinion 有保留意见的审计报告 IJYL s
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audit report with an adverse opinion 否定意见的审计报告 lGwl1,=
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audit report with dual dates 双重日期审计报告 I-y#Ks1p+
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audit reporting stage 审计报告阶段 VVH.2&`I
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audit responsibility 审计责任 0R{dNyh{
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audit results 审计结果 x-OA([;/
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audit risk 审计风险 5pr"d@.
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audit sampling 审计抽样 /Jf.y*;
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audit sampling techniques 审计抽样方法,审计抽样技术 .+7;)K
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audit strategies 审计策略
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audit summary 审计总结,审计小结 Jl
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audit team 审计小组 &%})wZ+Dj
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audit test 审计测试 3_~cMlr3T.
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audit trai l 审计轨迹 yFDv6yJ.
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audit work 审计工作 5N%93{L
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audit working paper 审计工作底稿 }cT_qqw(f%
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audited financial statement 审计会计报表,已审计财务报表 3a.kBzus
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Auditing Guidelines (the~) 审计规范指南 ]|`Cuc
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auditing standards 审计准则 G}&Sle]
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audit-oriented working paper (审计)业务类工作底稿 (Qa/EkE^*w
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authorisation 授权 \
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authorisation of transaction 交易的授权 ^G6RjJxqp8
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availability 可获得性 Cvn#=6V3
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balance 余额;差额;平衡 w)Covz'uf
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balance sheet 资产负债表 =[F<7pvE
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bank 银行 H54R8O$
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bank account 银行账户,银行户头 m1Y>Nj[f
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bank statement 银行对账单 FQ=@mjh
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barter transaction 易货交易,以物换物交易 `FoxP
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basis of audit 审计依据 lP<:tR~K
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basis of preparation (会计报表的)编制基础 K)
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book of account 账目,账簿 r$2P;Cxj
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borrowing 借款,贷款,借债 ANgw"&&>(
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branch 分支,分支机构,分店 DZi!aJ
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brought forward (账户余额等的)承上年,承上期,承上页 D9z|VIw8
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budget 预算 V7/I>^X
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building 建筑物;大楼 Uw
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business conditions 业务情况,经营情况 R~Ne|V2
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business licence (企业等的)营业执照
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business relation 业务关系 :s4p/*f