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ability to continue as a going concern 持续经营能力 )[6H!y5
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acceptability 可接受性，可接受程度 dKw* L|5
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acceptable level of detection risk 检查风险的可接受水平 0?ZJJdI3
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acceptance of engagement 接受委托 k oC2bX
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accepting the engagement for the first time 首次接受委托 VZJs@q x:Z
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access to asset 对资产的接触 K%>uSS?
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according to 根据，依据，依照 gmWRw{nS+
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account balance 账户余额 8(D>ws$
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account for 对……进行会计处理，核算；解释 ^l
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accounting 会计，会计学 `Bnp/9q5
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accounting advisory serve 会计咨询服务 8OZc:/
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accounting firm 会计师事务所 < r,l
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accounting information 会计信息，会计资料 zO2Z\E'% .
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accounting period 会计期间
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accounting professional bodies 会计职业组织，会计职业团体 7Rk eV
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accounting records 会计记录 2Q )"~3
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accounting responsibility 会计责任 ! SD?
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accounting service 会计服务 :p(3Ap2TY
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accounting standards 会计准则 ?Il$f_"B:
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accounting system 会计系统 W {At3Bfy
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accounting treatment 会计处理 [(5;jUmF@
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accuracy 准确性，精确性 4_8%ZaQ\.?
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additional audit procedures 追加审计程序 y|nMCkuX
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addressee 收件人，收信人 pcv (P
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Administration of State-owned Assets （the～） 国有资产管理局 L=Fm:O'#2
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administrative laws and regulations 行政法规 SY["dcx+
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adverse impact 不利影响，负面影响 wZ,9~P 7
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adverse opinion 反对意见 LX G ,IG
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advisory group 咨询组，顾问组 DHW;*A-
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agency fee 代理费，代理费用 C#`eN{%.YT
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aggregate 总计，合计为…… AiykIE R/
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alternation of document and record 变造文件和记录 3205gI,
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alternative audit procedures 替代审计程序，备选审计程序 8 =FP92X
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amend 修改，修订 M])Y|}wv8
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amortisation 摊销 !iWPldn&]
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analytical capacity 分析能力 KtU I(*$`
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analytical procedures 分析性程序 ~&[Wqn@MZ
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annual financial statements 年度会计报表，年度财务报表 S
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appendix 附录，附表 !krbGpTVH
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applicable 适用的 SG2s!Ht
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applicable laws and regulations 适用的法规 t?L;k+sMM
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application systems 应用系统 Lo\+T+n
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apply consistently 一贯地执行，一贯地实施 f ."bq43(
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appropriate authorization 适当的授权 A,{X<mLFb
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appropriateness of audit evidence 审计证据的适当性 3 k py3z[%
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approval 批准，核准 UB }n=
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assertion （会计报表上的）认定；确认 NOLw119K
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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 q{HfT
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asset 资产，财产 iUJqAi1o
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asset restructuring 资产重组 r t@Jw]az
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assignment of duties 职责的划分 NK2Kw{c"iI
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association 联合，结合；协会，社团 NBuibL
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assumption 假设，假定 ;,![Lar5L
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attestation 鉴证，公证 zZ &L#
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audit areas 审计领域 /. GHR
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audit conclusion 审计结论 _-eF
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audit effectiveness 审计效果 SN+B8*!
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audit engagement letter 审计业务约定书 N WWag}
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audit evidence 审计证据 ?muI 8b
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audit fee 审计费 V9[-# Ti
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audit files 审计档案 )nmL gsg
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audit findings 审计中发现的事项 ~CiVLS H=
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audit implementation stage 审计实施阶段 W`_pjld
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audit materiality 审计重要性 5$Lo]H
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audit method 审计方法
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audit objective 审计目标，审计目的 eQ _dO]Q
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audit of financial statements 会计报表审计，财务报表审计 7 zo)t1H1
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audit opinion 审计意见 CA%p^ 4Q
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audit period 被审计期间，被审计年度 V \Oe ] w
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audit plan 审计计划 H%N !;Jz=
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audit planning 编制审计计划，制定审计计划，审计计划 td!WgL,m
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audit planning stage 审计计划阶段 ^DVj_&~
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audit procedure 审计程序 <Y~?G:v6+
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audit programme 审计程序表，具体审计计划 bl@0+NiM
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audit report 审计报告 :K&>
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 jO
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audit report with an adverse opinion 否定意见的审计报告 C@ +"d3
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audit responsibility 审计责任 t}m6];
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audit results 审计结果 )=VSERs
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audit risk 审计风险 MgJiJ0y
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audit sampling 审计抽样 bg.f'; C
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audit strategies 审计策略 ;0*T7l
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audit summary 审计总结，审计小结 vd 7%#sHH&
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audit team 审计小组 ZUGuV@&-T
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audit test 审计测试 W[S4s/)m g
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audit trai l 审计轨迹 {2kw*^,l
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audit work 审计工作 Ao%E]M
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audit working paper 审计工作底稿 @91Q=S
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audited financial statement 审计会计报表，已审计财务报表 ` P;fD /I
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auditing standards 审计准则 s_Y1rD*B
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audit-oriented working paper （审计）业务类工作底稿 )@ DT^#zR
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authorisation of transaction 交易的授权 ;u;Y f Or
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balance 余额；差额；平衡 x:8x GG9
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balance sheet 资产负债表 #BK\cIr
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bank 银行 M ,.++W\
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bank account 银行账户，银行户头 |6 LC>'
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bank statement 银行对账单 n y6-_mA]
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barter transaction 易货交易，以物换物交易 v ?@Ys+V
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basis of audit 审计依据 Zcd!
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basis of preparation （会计报表的）编制基础 & i|x2;
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book of account 账目，账簿 `T $lTP
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borrowing 借款，贷款，借债 ` +]9+:tS
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branch 分支，分支机构，分店 yBO88rfh>
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brought forward （账户余额等的）承上年，承上期，承上页 bG
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budget 预算
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building 建筑物；大楼 Gad! }dz
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business conditions 业务情况，经营情况 R:YX{Tq
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business licence （企业等的）营业执照 -WP_0
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business relation 业务关系 hBDPz1<
