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ability to continue as a going concern 持续经营能力 U{}7:&As
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acceptability 可接受性,可接受程度 DtS{iH=s]
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acceptable level of detection risk 检查风险的可接受水平 sI'HS+~pU
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acceptance of engagement 接受委托 b>(lF%M
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accepting the engagement for the first time 首次接受委托 ;$/G T
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access to asset 对资产的接触 %jf gncW
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according to 根据,依据,依照 Bx)&MYY}[[
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account balance 账户余额 n 3]y$wK
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account for 对……进行会计处理,核算;解释 *Wa u
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accounting 会计,会计学 l{AT)1;^
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accounting advisory serve 会计咨询服务 iau&k`b`
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accounting firm 会计师事务所 F{+`F<r
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accounting information 会计信息,会计资料 fpi6pcof
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accounting period 会计期间 a+i+#*8wm
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accounting policies 会计政策 u5_fM*Ka
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accounting professional bodies 会计职业组织,会计职业团体 O5?Eb
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accounting records 会计记录 ;$Jvqq|T
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accounting responsibility 会计责任 p'4P2
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accounting service 会计服务 hH/O2
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accounting standards 会计准则 -tdG}Gu
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Accounting Standards for Business Enterprises 企业会计准则 Zv\b`Cf}
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accounting system 会计系统 ZM?r1Z4
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accounting treatment 会计处理 U*TN/6Qy.
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accuracy 准确性,精确性 F! e`i-xt
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additional audit procedures 追加审计程序 cFvx*n
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addressee 收件人,收信人 Se`N5hQ
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Administration of State-owned Assets (the~) 国有资产管理局 -c@ 5qe>
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administrative laws and regulations 行政法规 @k,(i=**
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adverse impact 不利影响,负面影响 K;y\&'E
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adverse opinion 反对意见 nW_
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advisory group 咨询组,顾问组 UGt7iT<`8
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agency fee 代理费,代理费用 GcCs}
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aggregate 总计,合计为…… "r"An"
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alternation of document and record 变造文件和记录 I+t38un%
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alternative audit procedures 替代审计程序,备选审计程序 %U7f9
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amend 修改,修订 SGd.z6"H
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amortisation 摊销 Uc0'XPo3I
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analytical capacity 分析能力 P;LZ!I
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analytical procedures 分析性程序 3+5\xRq
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annual financial statements 年度会计报表,年度财务报表 m4>oE|\
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appendix 附录,附表 z{L;)U B^
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applicable 适用的 H>iZVE
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applicable laws and regulations 适用的法规 .G~5F- 8'
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application systems 应用系统 EsB'nf r
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apply consistently 一贯地执行,一贯地实施 N-YZ0/c
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appropriate 适当的,合适的; ^3o8F
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appropriate authorization 适当的授权 G%R`)Z]8&
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appropriateness of audit evidence 审计证据的适当性 mm<iT59
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approval 批准,核准 <" l;l~Y1
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assertion (会计报表上的)认定;确认 J4c 4Os
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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 %E7.$Gj%
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asset 资产,财产 m+{:
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asset restructuring 资产重组 )ZyuF(C&
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assignment of duties 职责的划分 -f|^}j?
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assistant 助理,助理人员 Pt0} 9Q
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associated company 联属公司,联营公司 DK_v{R
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association 联合,结合;协会,社团 Y6?mY!
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assumption 假设,假定 xWe1F2nY
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at a given date 在某一特定时日 gJ8 c]2c
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attestation 鉴证,公证 )K%O/H
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attestation service 鉴证服务 xYVjUb(,X
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audit adjustment 审计调整 ,W8Iabi^
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audit areas 审计领域 8 E+C:"
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audit conclusion 审计结论 UMi`u6#
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audit effectiveness 审计效果 yP9wYF^A\
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audit efficiency 审计效率 C5P
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audit engagement letter 审计业务约定书 +ls*//R
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audit evidence 审计证据 {r2|fgi
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audit fee 审计费 ?&<o_/`-H5
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audit files 审计档案 dt
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audit findings 审计中发现的事项 =>ztB w\
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audit implementation stage 审计实施阶段 $gl<{{
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audit mark 审计标识 ,\9m At1O
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audit materiality 审计重要性 n$|c{2]=
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audit method 审计方法 DEQE7.]3 q
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audit objective 审计目标,审计目的 CndgfOF
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audit of financial statements 会计报表审计,财务报表审计 m":SE? {{&
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audit opinion 审计意见 "3i80R\w`F
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audit period 被审计期间,被审计年度 'bI ~61{A
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audit plan 审计计划 eBC%2TF
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audit planning 编制审计计划,制定审计计划,审计计划 KA-/k@1&
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audit planning stage 审计计划阶段 ?9gTk
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audit procedure 审计程序 oS#'u1k
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audit programme 审计程序表,具体审计计划 D_n}p8blT
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audit report 审计报告 ta4JWllf
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?cs]#6^
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audit report with a qualified opinion 有保留意见的审计报告 8hK P
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audit report with an adverse opinion 否定意见的审计报告 B&i0j5L
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audit report with dual dates 双重日期审计报告 mYh5#E41J
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audit reporting stage 审计报告阶段 a\{1UD
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audit responsibility 审计责任 G=Hf&l
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audit results 审计结果 @<OO
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audit risk 审计风险 5K ,#4EOV
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audit sampling 审计抽样 ran^te^Ks(
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audit sampling techniques 审计抽样方法,审计抽样技术 R>d@tr
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audit strategies 审计策略 7k]RO
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audit summary 审计总结,审计小结 ^.D}k
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audit team 审计小组 -*|:v67C&
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audit test 审计测试 Gg9VS&VI
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audit trai l 审计轨迹 =9pw uH
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audit work 审计工作 }qiF^D}
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audit working paper 审计工作底稿 izPh1YA
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audited financial statement 审计会计报表,已审计财务报表 hhpv\1h#
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Auditing Guidelines (the~) 审计规范指南 b4Cfd?'
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auditing standards 审计准则 Z&FkLww
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audit-oriented working paper (审计)业务类工作底稿 S~0JoCeo
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authorisation 授权 gEv-> pc
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authorisation of transaction 交易的授权 }xDB ~k
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availability 可获得性 9<|m4
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balance 余额;差额;平衡 |JUe>E*
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balance sheet 资产负债表 -@''[m .*
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bank 银行 [kbC'Eh*
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bank account 银行账户,银行户头 UvkJ?Bu
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bank statement 银行对账单 [E>R.Oe
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barter transaction 易货交易,以物换物交易 ,>;!%Ui/p
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basis of audit 审计依据 zKLn!b#>
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basis of preparation (会计报表的)编制基础 ]o-Fi$h!
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book of account 账目,账簿 _6;<ow
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borrowing 借款,贷款,借债 x6LjcRS|
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branch 分支,分支机构,分店 f1A_`$>
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brought forward (账户余额等的)承上年,承上期,承上页 `f@{Vcr%i
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budget 预算 L 5+J
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building 建筑物;大楼 {|s/]W
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business conditions 业务情况,经营情况 0pD
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business licence (企业等的)营业执照 p ZtgIS(3
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business relation 业务关系 9Uk(0A