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ability to continue as a going concern 持续经营能力 iC10|0%{
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acceptability 可接受性，可接受程度 B qC!78Y/e
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acceptable level of detection risk 检查风险的可接受水平 ^1sX22k
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acceptance of engagement 接受委托 7O^ySy"l
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accepting the engagement for the first time 首次接受委托 _~ZNX+4
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access to asset 对资产的接触 ,u8)g; 8s
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according to 根据，依据，依照 aVNBF`
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account balance 账户余额 U` uP^
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accounting firm 会计师事务所 >qk[/\^O
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accounting information 会计信息，会计资料 MB06=N
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accounting period 会计期间 +L uGjDn0
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accounting policies 会计政策 D/uGL
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accounting professional bodies 会计职业组织，会计职业团体 4=!SG4~o
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accounting records 会计记录 v6(Y z[
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accounting responsibility 会计责任 [!H2i
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accounting service 会计服务 &.J8O+
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accounting standards 会计准则 ?0
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accounting system 会计系统 .@KpN*`KH
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accounting treatment 会计处理 "h?; )Ye
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accuracy 准确性，精确性 mC OJ1 }
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additional audit procedures 追加审计程序 aV"K%#N
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addressee 收件人，收信人 /)fx(u#
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administrative laws and regulations 行政法规 t9T3 e
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adverse impact 不利影响，负面影响 =+;1^sZ
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 ]+A>*0#"
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alternation of document and record 变造文件和记录 Cx$C+
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alternative audit procedures 替代审计程序，备选审计程序 w20E]4"
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amend 修改，修订 `s 74g0h
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amortisation 摊销 /LMb~Hy,
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analytical capacity 分析能力 SjgF&LD
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analytical procedures 分析性程序 Yas! w'
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annual financial statements 年度会计报表，年度财务报表 _|%pe]St
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appendix 附录，附表 bSH lR#!6
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applicable 适用的 T{=.mW^ x
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applicable laws and regulations 适用的法规 | rJ_
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application systems 应用系统 h.0Y! '?
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apply consistently 一贯地执行，一贯地实施 ~/?JRL=
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appropriate 适当的，合适的； W}B 4^l
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appropriate authorization 适当的授权 tV2SX7N
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appropriateness of audit evidence 审计证据的适当性 x TQV?g
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approval 批准，核准 1lRqjnzve&
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assertion （会计报表上的）认定；确认 'Rk~bA X
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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 pGw|T~e%
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asset 资产，财产 y@g{:/cmO
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associated company 联属公司，联营公司 I%xrDiK97
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association 联合，结合；协会，社团 ~D@p k>I
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assumption 假设，假定 z79L2lJn
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at a given date 在某一特定时日 u&l2s&i
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attestation 鉴证，公证 G[u_Uu=>
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audit adjustment 审计调整 bj` cYL%
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audit areas 审计领域 %_+9y??
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audit conclusion 审计结论 Y>!9P\Xe
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audit effectiveness 审计效果 a AYO(;3
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audit efficiency 审计效率 Rf 2/[
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audit engagement letter 审计业务约定书 Y">tfLIL_
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audit evidence 审计证据 "Ks% !
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audit fee 审计费 Fy-nV% P
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audit files 审计档案 &nn!{S^
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audit findings 审计中发现的事项 ,)V*xpp
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audit implementation stage 审计实施阶段 5WP [- J)
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audit mark 审计标识 eFXxkWR)
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audit materiality 审计重要性 P;KbS~ SlC
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audit method 审计方法 &.kg8|s{
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audit objective 审计目标，审计目的 MS^,h>KI
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audit of financial statements 会计报表审计，财务报表审计 y=9a2 [3Dz
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audit opinion 审计意见 3D\.S j%
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audit period 被审计期间，被审计年度 $qQ6u!
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audit plan 审计计划 g/+M&k$
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audit planning 编制审计计划，制定审计计划，审计计划 &:]_a?|*S
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audit planning stage 审计计划阶段 9 K$F.{cx
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audit procedure 审计程序 0x^$q?
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audit programme 审计程序表，具体审计计划 &%u,b~cL?
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audit report 审计报告 ?0[%+AD hM
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 \07V h6cj
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audit report with a qualified opinion 有保留意见的审计报告 8SAz,m!W)
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audit report with an adverse opinion 否定意见的审计报告 idO3/>R
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audit report with dual dates 双重日期审计报告 O-T/H-J`
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audit responsibility 审计责任 5 @
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audit results 审计结果 3%E wA\V(
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audit risk 审计风险 C
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audit sampling techniques 审计抽样方法，审计抽样技术 D@
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audit summary 审计总结，审计小结
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audit trai l 审计轨迹 z%g<&Cq
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audit work 审计工作 GtGToI
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audit working paper 审计工作底稿 nAts.pVy"
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audited financial statement 审计会计报表，已审计财务报表 ~Q%QA._R?
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auditing standards 审计准则 IB;y8e,
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authorisation 授权 uPo>?hpq+
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authorisation of transaction 交易的授权 6 w ]]KA
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balance 余额；差额；平衡 (6A{6_p
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balance sheet 资产负债表 #{ ?oUg>$
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bank 银行 4%6Q+LS']Q
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bank account 银行账户，银行户头 LnyA 5T
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bank statement 银行对账单 qzmZ/ z96
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barter transaction 易货交易，以物换物交易 =VSieh
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basis of audit 审计依据 Fwqv 1+
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basis of preparation （会计报表的）编制基础 y \ )w#
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book of account 账目，账簿 a* D|$<V
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borrowing 借款，贷款，借债 b Q4 }no0
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branch 分支，分支机构，分店 xAO ]u[J
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budget 预算 tsa6: D
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building 建筑物；大楼 L7b{H2 2
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business conditions 业务情况，经营情况 | UaI i^
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business licence （企业等的）营业执照 -Tt}M#W
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business relation 业务关系 V:+bq`
