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ability to continue as a going concern 持续经营能力 q3:'
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acceptability 可接受性,可接受程度 g==^ioS}*
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acceptable level of detection risk 检查风险的可接受水平 3s
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acceptance of engagement 接受委托 ld6@&34
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accepting the engagement for the first time 首次接受委托 `_
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access to asset 对资产的接触 p*,mwKN:
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according to 根据,依据,依照 &c!-C_L 2
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account balance 账户余额 djp(s$:{4
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account for 对……进行会计处理,核算;解释 K ajyQ"j
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accounting 会计,会计学 )}8%Gs4C
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accounting advisory serve 会计咨询服务 +cN2 KP
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accounting firm 会计师事务所 ]
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accounting information 会计信息,会计资料 w5Z3e^g
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accounting period 会计期间 wOP}SMn
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accounting policies 会计政策 R&A.F+Zgt
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accounting professional bodies 会计职业组织,会计职业团体 P{ o/F
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accounting records 会计记录 bx>D
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accounting responsibility 会计责任 3i1>EjML
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accounting service 会计服务 Zuf&maa S
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accounting standards 会计准则 :cs
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Accounting Standards for Business Enterprises 企业会计准则 WqO*vK!t
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accounting system 会计系统 4{&
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accounting treatment 会计处理 Mtlj I6
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accuracy 准确性,精确性 n@f@-d$m\<
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additional audit procedures 追加审计程序 z\, w$Ef+
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addressee 收件人,收信人 MG|NH0k
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Administration of State-owned Assets (the~) 国有资产管理局 ;S/fe(C
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administrative laws and regulations 行政法规 ?p]w_l
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adverse impact 不利影响,负面影响 pmZr<xs
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adverse opinion 反对意见 a"EXR-+8
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advisory group 咨询组,顾问组 n:{yri+
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agency fee 代理费,代理费用 wp$=lU{B
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aggregate 总计,合计为…… '(?@R5a
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alternation of document and record 变造文件和记录 |dvcDx
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alternative audit procedures 替代审计程序,备选审计程序 7ORwDR,`5
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amend 修改,修订 JP#m}W
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amortisation 摊销 /}V9*mD2
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analytical capacity 分析能力 Xa36O5$4]9
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analytical procedures 分析性程序 |yS4um(w
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annual financial statements 年度会计报表,年度财务报表 g\2Y605DM
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appendix 附录,附表 <I7UyCAF
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applicable 适用的 :E.mU{
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applicable laws and regulations 适用的法规 Mb-C DPT
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application systems 应用系统 ]RV6(|U4_
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apply consistently 一贯地执行,一贯地实施 Te;`-EL
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appropriate 适当的,合适的; cdk;HK_Ve.
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appropriate authorization 适当的授权 V /|@
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appropriateness of audit evidence 审计证据的适当性 }pA0mW9
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approval 批准,核准 )x]/b=m
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assertion (会计报表上的)认定;确认 P'zA=Rd&~>
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 W;2y.2*
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asset 资产,财产 jQc$
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asset restructuring 资产重组 R6!t2gdKe@
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assignment of duties 职责的划分 (Ys0|I3
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associated company 联属公司,联营公司 q^EG'\<^
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association 联合,结合;协会,社团 s(-$|f+s
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assumption 假设,假定 -GQ`n01
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attestation 鉴证,公证 ?z p$Wz;k
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attestation service 鉴证服务 7N 7W0Ky
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audit adjustment 审计调整 ~#Vrf0w/
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audit areas 审计领域 2e#hJ-/`-
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audit conclusion 审计结论 A(ql}cr
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audit effectiveness 审计效果 Iy'a2@
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audit efficiency 审计效率 0"LJ{:plz
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audit engagement letter 审计业务约定书 }mz@oEB#vF
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audit evidence 审计证据 G,3.'S,7
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audit fee 审计费 RX \%R
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audit files 审计档案 =wtu
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audit findings 审计中发现的事项 PVLLuv
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audit implementation stage 审计实施阶段 ?t46TV'G
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audit mark 审计标识 7a\at)q/y
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audit materiality 审计重要性 Ia
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audit method 审计方法 9=T
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audit objective 审计目标,审计目的 +XMKRt
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audit of financial statements 会计报表审计,财务报表审计 x5jd2wSDx
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audit opinion 审计意见 D?A3p6%
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audit period 被审计期间,被审计年度 z>}H[0[#
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audit plan 审计计划 'ioX,KD
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audit planning 编制审计计划,制定审计计划,审计计划 -Ph"#R&
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audit planning stage 审计计划阶段 @` 5P^H7
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audit procedure 审计程序 Bre:_>*
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audit programme 审计程序表,具体审计计划 2:GS(%~
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audit report 审计报告 Op<,e{[]
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 1{15#W
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audit report with a qualified opinion 有保留意见的审计报告 0Sx$6:-~
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audit report with an adverse opinion 否定意见的审计报告 .:r
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audit report with dual dates 双重日期审计报告 wjy<{I
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audit reporting stage 审计报告阶段 f0M5^
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audit responsibility 审计责任 V10JExsJ
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audit results 审计结果 &a8%j+j
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audit risk 审计风险 <]Btx;}
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audit sampling 审计抽样 ?'I-_9u
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audit sampling techniques 审计抽样方法,审计抽样技术 b]5/IT)@O
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audit strategies 审计策略 P1_6:USBM
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audit summary 审计总结,审计小结 7x=-1wbi
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audit team 审计小组 #b,!N
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audit test 审计测试 lK Ry4
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audit trai l 审计轨迹 HC!5AJ&+}v
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audit work 审计工作 +OaBA>J
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audit working paper 审计工作底稿 ovk^
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audited financial statement 审计会计报表,已审计财务报表 "M}3T?0 O
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Auditing Guidelines (the~) 审计规范指南 ;iA$
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auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 ?>Bt|[p:s)
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authorisation 授权 6
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authorisation of transaction 交易的授权 L-`?=- 9`
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availability 可获得性 $C
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balance 余额;差额;平衡 yRWZ/,9x
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balance sheet 资产负债表 zP>=K
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bank 银行 F%I
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bank account 银行账户,银行户头 | MXRNA~
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bank statement 银行对账单 Yb348kRF
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barter transaction 易货交易,以物换物交易 GrA}T` ]
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basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 _SrkR7
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book of account 账目,账簿 &4m;9<8\
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borrowing 借款,贷款,借债 \ccCrDz
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branch 分支,分支机构,分店 E9Hyd #A
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brought forward (账户余额等的)承上年,承上期,承上页 Uc0Sb
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budget 预算 ^,#MfF6
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building 建筑物;大楼 yHmNO*(
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business conditions 业务情况,经营情况 gcF V$
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business licence (企业等的)营业执照 sDS0cc6e
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business relation 业务关系 kOV6O?h