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ability to continue as a going concern 持续经营能力 -Z\
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acceptance of engagement 接受委托 $[^ KCNB
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accepting the engagement for the first time 首次接受委托 .J7-4
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according to 根据,依据,依照 :,J86#S)
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account for 对……进行会计处理,核算;解释 |'l* $
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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 J4R
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accounting period 会计期间 *b 7
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accounting professional bodies 会计职业组织,会计职业团体 G%x,t-
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accounting system 会计系统 6`PGV+3j
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accounting treatment 会计处理 GmWQJY X\
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accuracy 准确性,精确性 u/{_0-+P
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addressee 收件人,收信人 l9Cy30O6
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administrative laws and regulations 行政法规 '1T v1
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adverse impact 不利影响,负面影响 <P)%Ms
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adverse opinion 反对意见 LSOwa
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aggregate 总计,合计为…… gM/_:+bT>P
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alternation of document and record 变造文件和记录 !c;p4B)
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alternative audit procedures 替代审计程序,备选审计程序 Q0cf]
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analytical capacity 分析能力 pF{Ri
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analytical procedures 分析性程序 >L3p qK
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annual financial statements 年度会计报表,年度财务报表 e&I.kC"j6
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asset 资产,财产 57%cN-
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association 联合,结合;协会,社团 "lya|;
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audit adjustment 审计调整 %Q01EjRes
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audit areas 审计领域 ZSf+5{2m
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audit effectiveness 审计效果
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audit engagement letter 审计业务约定书 B*Xh$R
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audit evidence 审计证据 ioQlC4Y
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audit fee 审计费 1@Gv`{v
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audit files 审计档案 $^GnY7$!>
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audit implementation stage 审计实施阶段 g*9>z)
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audit materiality 审计重要性 cViCWc2
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audit method 审计方法 h{9pr
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audit objective 审计目标,审计目的 QJ'C?hn
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audit of financial statements 会计报表审计,财务报表审计 $80/ub:R
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audit opinion 审计意见 J]e&z5c
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audit period 被审计期间,被审计年度
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audit plan 审计计划 -JkO[IF
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audit planning 编制审计计划,制定审计计划,审计计划 6UTdy1Qq>
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audit planning stage 审计计划阶段 =0|evC
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audit procedure 审计程序 > ^}z
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audit programme 审计程序表,具体审计计划 |M&/(0
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audit report 审计报告 $Vh82Id^
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Fh;(1X75I
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