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ability to continue as a going concern 持续经营能力 "w{$d&+?ag
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acceptability 可接受性，可接受程度 i#:M2&twE
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acceptable level of detection risk 检查风险的可接受水平 NuR3]Ja\0
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acceptance of engagement 接受委托 r;@"s
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accepting the engagement for the first time 首次接受委托 ui<Mnm_T;d
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access to asset 对资产的接触 O PJ(ub
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according to 根据，依据，依照 =k##*%
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account balance 账户余额 BE)&.}l
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account for 对……进行会计处理，核算；解释 52.%f+Oa
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accounting 会计，会计学
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accounting advisory serve 会计咨询服务 _71&".A
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accounting firm 会计师事务所 hp$1c
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accounting information 会计信息，会计资料 iM M s3
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accounting period 会计期间 'tJxAD K
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accounting policies 会计政策 bJ^Jmb
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accounting professional bodies 会计职业组织，会计职业团体 58t ~? 2 E
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accounting records 会计记录 z-^/<u1p
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accounting responsibility 会计责任 G6p R?K+
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accounting service 会计服务 ";TqYk=-
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accounting standards 会计准则 !*PX -
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accounting system 会计系统 "r HPcp"m
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accounting treatment 会计处理 oF_
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accuracy 准确性，精确性 |y&vMx~t
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additional audit procedures 追加审计程序 *1h@Jb34
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addressee 收件人，收信人 I].ddR%
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Administration of State-owned Assets （the～） 国有资产管理局 vHN/~ k#
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administrative laws and regulations 行政法规 r{wf;5d(
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adverse impact 不利影响，负面影响 LBIEG_/m
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adverse opinion 反对意见 A> 6_h1
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advisory group 咨询组，顾问组 c*",AZ>U
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agency fee 代理费，代理费用 G%U!$\j:qd
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aggregate 总计，合计为…… J9P\D !
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alternation of document and record 变造文件和记录 vy5I#q(k
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alternative audit procedures 替代审计程序，备选审计程序 w:2yFC
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amend 修改，修订 U["IXR#
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amortisation 摊销 gB0Q0d3\G,
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analytical capacity 分析能力 F6" Qs FG
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analytical procedures 分析性程序 G$ s=P
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annual financial statements 年度会计报表，年度财务报表 - XB[2h
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appendix 附录，附表 `[~LMV&2 U
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applicable 适用的 ' wKTWmf?\
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applicable laws and regulations 适用的法规 1pT/ `x
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application systems 应用系统 n"< 'F4r
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apply consistently 一贯地执行，一贯地实施 KJ_L>$
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appropriate authorization 适当的授权 *-g mWATC6
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appropriateness of audit evidence 审计证据的适当性 LP) IL~
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approval 批准，核准 L>!MEMqm
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assertion （会计报表上的）认定；确认 F2v9 XMi
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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^4O jik
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asset 资产，财产 ~HXZ-
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assignment of duties 职责的划分 /_r{7 Gq.
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assistant 助理，助理人员 v [> 8<z8
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associated company 联属公司，联营公司 qb5IpI{U
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association 联合，结合；协会，社团 L'a>D
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assumption 假设，假定 ~PC S_
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attestation 鉴证，公证 x 2+ M0 }g
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attestation service 鉴证服务 %xt \|Lt
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audit adjustment 审计调整 G _?qY#"(
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audit areas 审计领域 ni3A+Y0
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audit conclusion 审计结论 V,:~FufM^
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audit effectiveness 审计效果 `D v &.
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audit efficiency 审计效率 { 4b8s%:!4
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audit engagement letter 审计业务约定书 H$]FUv8
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audit evidence 审计证据 1iE*-K%Q
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audit fee 审计费 U6oab9C?k
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audit files 审计档案 ,T7(!)dR
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audit findings 审计中发现的事项 DKqO5e\l8@
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audit implementation stage 审计实施阶段
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audit mark 审计标识 (+0yZ7AZ
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audit materiality 审计重要性 WK 6|e
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audit method 审计方法 WhR'MkfL
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audit objective 审计目标，审计目的 XJi^gT N
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audit of financial statements 会计报表审计，财务报表审计 <4P"1#nHQ+
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audit opinion 审计意见 B!z5P" C(~
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audit period 被审计期间，被审计年度 MM4Eq>F/
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audit plan 审计计划 yS(tF`H[
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audit planning 编制审计计划，制定审计计划，审计计划 X7&
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audit planning stage 审计计划阶段 wmG[*a_H
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audit procedure 审计程序 v"G) G)*z
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audit programme 审计程序表，具体审计计划 $qj||zA
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audit report 审计报告 3L(vZ2&
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audit report with a qualified opinion 有保留意见的审计报告 | WMq&-$D
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audit report with an adverse opinion 否定意见的审计报告 ar| !iU
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audit reporting stage 审计报告阶段 Gfn?1Kt{
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audit responsibility 审计责任 C| Vz
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audit results 审计结果 'VTLp.~G~
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audit risk 审计风险 (Cjw^P|Y@
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audit sampling 审计抽样 w>ap8><4
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audit sampling techniques 审计抽样方法，审计抽样技术 \z Pcn DB
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audit strategies 审计策略 B)4>:j:{?W
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audit summary 审计总结，审计小结 4w5mn6 MxR
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audit trai l 审计轨迹 " ~&d= f0m
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audit work 审计工作 2E":6:Wsw
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audit working paper 审计工作底稿 wO
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audited financial statement 审计会计报表，已审计财务报表 bM"c rRG"
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auditing standards 审计准则 5E!G
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audit-oriented working paper （审计）业务类工作底稿 % "0g }tK6
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authorisation 授权 q|+`ihut
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authorisation of transaction 交易的授权 b\O%gg\p%!
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availability 可获得性 b0_Ih6
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balance 余额；差额；平衡 hh <Es|v
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balance sheet 资产负债表 .oNs8._:
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bank 银行 igD,|YSK`z
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bank account 银行账户，银行户头 S EeDq/h
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bank statement 银行对账单 # , KjJ
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barter transaction 易货交易，以物换物交易 n(MVm-H
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basis of audit 审计依据 d;$<K
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basis of preparation （会计报表的）编制基础 v iJK%^U=-
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book of account 账目，账簿 %fyah}=
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borrowing 借款，贷款，借债 uzx?U3.\
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branch 分支，分支机构，分店 oe8sixZ[
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brought forward （账户余额等的）承上年，承上期，承上页 z [I3k
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budget 预算 w<ol$2&B
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building 建筑物；大楼 J}9 I5O
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business conditions 业务情况，经营情况 8a^E{x@HT
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business licence （企业等的）营业执照 b5MCOW1+
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business relation 业务关系 M%evk4_27
