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ability to continue as a going concern 持续经营能力 CL-?Mi=Uc
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acceptability 可接受性，可接受程度 @KLX,1K
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acceptable level of detection risk 检查风险的可接受水平 xCT2FvX6
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acceptance of engagement 接受委托 &G\C [L
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accepting the engagement for the first time 首次接受委托 EQZ/v gho
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access to asset 对资产的接触 2\+N<-(F5
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according to 根据，依据，依照 )-}<}< oO
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account balance 账户余额 oblw!)
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account for 对……进行会计处理，核算；解释 ^"vmIC.h
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accounting 会计，会计学 `w@z
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accounting advisory serve 会计咨询服务 EBQ_c@
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accounting firm 会计师事务所 L5 Ai
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accounting information 会计信息，会计资料 8(S|=c R
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accounting period 会计期间 J\'f5)k
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accounting policies 会计政策 UX|3LpFX&I
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accounting professional bodies 会计职业组织，会计职业团体 JPj/+f
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accounting records 会计记录 ~=oCou`XF
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accounting responsibility 会计责任 > !o!rs
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accounting service 会计服务 7suT26C
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accounting standards 会计准则 AAB_ Ytf
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accounting system 会计系统 {%, 4P_m
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accounting treatment 会计处理 G- ]_
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additional audit procedures 追加审计程序 v6=X]Ji{YA
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addressee 收件人，收信人 [+}0K{( O=
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administrative laws and regulations 行政法规 (gcy3BX;
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adverse impact 不利影响，负面影响 eU]I ! pI<
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adverse opinion 反对意见 "uyr @u0b
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advisory group 咨询组，顾问组 j``Ku@/x0
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agency fee 代理费，代理费用 b!"FM/ %
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aggregate 总计，合计为…… 0+e 0 <'
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alternation of document and record 变造文件和记录 {5+6 9&:G.
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alternative audit procedures 替代审计程序，备选审计程序 v`6vc)>8
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amend 修改，修订 Uvq nNA
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amortisation 摊销 YNp-A.o
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analytical capacity 分析能力 - | =
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analytical procedures 分析性程序 ,hT**(W
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annual financial statements 年度会计报表，年度财务报表 $8 [JL \
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appendix 附录，附表 RYl\Q,#
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applicable 适用的 %[ o($a$
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applicable laws and regulations 适用的法规 :x?G [x=
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apply consistently 一贯地执行，一贯地实施 '68#7Hs.
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appropriate 适当的，合适的； xa{.hp?
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appropriate authorization 适当的授权 'Q.5` o
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appropriateness of audit evidence 审计证据的适当性 nwDGzC~y<
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approval 批准，核准 1gLET.I:
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assertion （会计报表上的）认定；确认 c /(Dg$DbX
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 -KqMSf&9
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asset 资产，财产
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asset restructuring 资产重组 9.6ni1a'
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assignment of duties 职责的划分 Y"m}=\4{
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assistant 助理，助理人员 )E6E}
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associated company 联属公司，联营公司 aHNn!9#1
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association 联合，结合；协会，社团 )31xl6@
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assumption 假设，假定 tS,AS,vy]
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audit adjustment 审计调整 Nfmr5MU_
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audit areas 审计领域 UcB2Aauji
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audit conclusion 审计结论 #"[EVF0%1D
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audit effectiveness 审计效果 F-D$ Y?m
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audit efficiency 审计效率 TR'_v[uK3
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audit engagement letter 审计业务约定书 w@a|
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audit evidence 审计证据 : T qeVf
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audit fee 审计费 Zk31|dL
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audit files 审计档案 ^ Qxv5HS2
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audit findings 审计中发现的事项 FrV8_ [
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audit implementation stage 审计实施阶段 i\o * =+{r
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audit mark 审计标识 H9WXp&
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audit materiality 审计重要性 vxrqUjK7
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audit method 审计方法 z<9Llew^e
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audit objective 审计目标，审计目的 SES-a Mi3
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audit of financial statements 会计报表审计，财务报表审计 G"Hj$
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audit opinion 审计意见 qga?-oz,<6
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audit period 被审计期间，被审计年度 #jPn7
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audit plan 审计计划 Fn{Pmo*rs
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audit planning 编制审计计划，制定审计计划，审计计划 isFxo,R9r
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audit planning stage 审计计划阶段 n`T4P$pt
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audit procedure 审计程序 ciF qj3JS
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audit programme 审计程序表，具体审计计划 ff00s+
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audit report 审计报告 v'r)d-T
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 z A/Fh(uX
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audit report with a qualified opinion 有保留意见的审计报告 `^h: } V
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audit report with an adverse opinion 否定意见的审计报告 'UC1 !Z
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audit report with dual dates 双重日期审计报告 .=9d3uWJ/
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audit reporting stage 审计报告阶段 GH`y-Ul'K
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audit responsibility 审计责任 D/hq~- g
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audit results 审计结果 Ns5P,[pBOZ
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audit risk 审计风险 DD`DU^o<
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audit sampling techniques 审计抽样方法，审计抽样技术 Rgl c d
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audit strategies 审计策略 XC O8A\
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audit summary 审计总结，审计小结 Fqh./@o
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audit team 审计小组 =T1Xfib
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audit test 审计测试 =r3g:j/>q
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audited financial statement 审计会计报表，已审计财务报表 ?TI]0)
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auditing standards 审计准则 ,Z}
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audit-oriented working paper （审计）业务类工作底稿 ~ H/Zi
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authorisation 授权 6~x a^3G:
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authorisation of transaction 交易的授权 Y/T-q <ag8
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bank 银行 $`lm]} {&
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bank account 银行账户，银行户头 k! '+7
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bank statement 银行对账单 7>0u
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barter transaction 易货交易，以物换物交易 I5`>XfO)
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basis of audit 审计依据 t*H
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basis of preparation （会计报表的）编制基础 5?([jAOf
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book of account 账目，账簿 !nlr!+(fV
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borrowing 借款，贷款，借债 5UG9&:zu'V
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branch 分支，分支机构，分店 r adP%W-U
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brought forward （账户余额等的）承上年，承上期，承上页 !hHX8TD^J
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budget 预算 {<-wm-]mo
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building 建筑物；大楼 `"<hO
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business conditions 业务情况，经营情况 o>bi~(H
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business licence （企业等的）营业执照 F w
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business relation 业务关系 foL4s;
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