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ability to continue as a going concern 持续经营能力 {7Hc00FM
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acceptability 可接受性，可接受程度 w\a6ga!xt"
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acceptable level of detection risk 检查风险的可接受水平 vr4{|5M
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acceptance of engagement 接受委托 NInZ~4:
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accepting the engagement for the first time 首次接受委托 ko"xR %Q
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access to asset 对资产的接触 &aPR" X
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according to 根据，依据，依照 h0")NBRV&
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account balance 账户余额 q+
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account for 对……进行会计处理，核算；解释 AWg'J
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accounting 会计，会计学 EFv^uve
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accounting advisory serve 会计咨询服务 HGF&'@dn
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accounting firm 会计师事务所 t/@ t_6m}*
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accounting information 会计信息，会计资料 R&Ss ET.
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accounting period 会计期间 7C w Wf
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accounting policies 会计政策 izu_1X
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accounting professional bodies 会计职业组织，会计职业团体 #'n.az=1
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accounting records 会计记录 D ^6Q`o
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accounting standards 会计准则 <o/l K\>
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Accounting Standards for Business Enterprises 企业会计准则 53>(2 _/[r
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accounting system 会计系统 Gd$!xN %O
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accounting treatment 会计处理 ihekON":
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accuracy 准确性，精确性 7=s0Pm
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additional audit procedures 追加审计程序 o#WE C s>
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addressee 收件人，收信人 dH'02[;
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administrative laws and regulations 行政法规 nJ$2RN
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adverse impact 不利影响，负面影响 O8Z+g{
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adverse opinion 反对意见 ,3!TyQ \m'
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advisory group 咨询组，顾问组 cP\ZeG#<
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agency fee 代理费，代理费用 f$vU$>+[
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aggregate 总计，合计为…… HD3WsIim*
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alternation of document and record 变造文件和记录 }^VikT]>1
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alternative audit procedures 替代审计程序，备选审计程序 0/1=2E ^,
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amortisation 摊销 kU#k#4X4g
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analytical capacity 分析能力 Ikw. L
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analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 l]j;0 i
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appendix 附录，附表 apt$e$g
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applicable 适用的 KW3<5+w]c
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applicable laws and regulations 适用的法规 /^v!B`A @
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appropriateness of audit evidence 审计证据的适当性 &5XEjY>@
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approval 批准，核准 dQ _4aO
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assertion （会计报表上的）认定；确认 =F}qT|K
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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 !m%'aQHH(
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asset 资产，财产 FP }I+Ys
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asset restructuring 资产重组 )=`DEbT
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assignment of duties 职责的划分 ZI1* C b
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assistant 助理，助理人员 uPap INj
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associated company 联属公司，联营公司 Qe-Pg^PS]
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association 联合，结合；协会，社团 `9gV8u
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assumption 假设，假定 'Bxj(LaV-
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attestation service 鉴证服务
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audit areas 审计领域 z^j mf_
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audit conclusion 审计结论 j@^ zK!mO
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audit effectiveness 审计效果 I8% -ii
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audit efficiency 审计效率 8 hhMuh
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audit engagement letter 审计业务约定书 ]z8 /S!?
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audit evidence 审计证据 @"A
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audit fee 审计费 2+DK:T[
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audit files 审计档案 jkta]#O
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audit findings 审计中发现的事项 Otx>S' 5
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audit implementation stage 审计实施阶段 nTGZ2C)c<'
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audit opinion 审计意见 {r$Ewc$Yb7
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audit planning 编制审计计划，制定审计计划，审计计划 a#i|)[
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audit planning stage 审计计划阶段 `q* p-Ju'
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audit programme 审计程序表，具体审计计划 8Dt
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audit report 审计报告 )u28:+8
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 oIx|)[
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audit report with a qualified opinion 有保留意见的审计报告 ILl~f\xG)
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audit report with an adverse opinion 否定意见的审计报告 H25Qx;(dTk
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audit report with dual dates 双重日期审计报告 r-!Qw1
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audit reporting stage 审计报告阶段 Qk>U=]U
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audit responsibility 审计责任 [q3zs_nz
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audit results 审计结果 f(blqO.@l
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audit risk 审计风险 t2
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audit sampling 审计抽样 |39,n~"o&
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audit sampling techniques 审计抽样方法，审计抽样技术 Sew*0S(
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audit team 审计小组 _6,\;"it?8
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audited financial statement 审计会计报表，已审计财务报表 dm=?o
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auditing standards 审计准则 o/V T"cT
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audit-oriented working paper （审计）业务类工作底稿 9D M,,h<`
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authorisation 授权 Nr$78] o9
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balance 余额；差额；平衡 fi*b]a \'
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balance sheet 资产负债表 j xkQ #Y
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bank 银行 fw,,cu`YA
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bank account 银行账户，银行户头 k ]r4b`x`
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bank statement 银行对账单 U*Y]c ohh
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barter transaction 易货交易，以物换物交易 |36% B7H
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basis of audit 审计依据 H .;}%id
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basis of preparation （会计报表的）编制基础 z{w %pUn }
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book of account 账目，账簿 S g1[p#U
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borrowing 借款，贷款，借债 j;y(to-e>D
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branch 分支，分支机构，分店 yBs-bp"-
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brought forward （账户余额等的）承上年，承上期，承上页
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budget 预算 )mOM!I7D@
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building 建筑物；大楼 {p/Yz#
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business conditions 业务情况，经营情况 ."BXA8c;A
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