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ability to continue as a going concern 持续经营能力 G{!(2D 4!
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acceptability 可接受性,可接受程度 =M6{{lI/
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acceptable level of detection risk 检查风险的可接受水平 2Ab`i!#
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acceptance of engagement 接受委托 r~G amjS
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accepting the engagement for the first time 首次接受委托 <G
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access to asset 对资产的接触 "(iDUl
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according to 根据,依据,依照 Y>T<Qn^D
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account balance 账户余额 v
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account for 对……进行会计处理,核算;解释 P:WxhO/
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accounting 会计,会计学 di(H-=9G62
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accounting advisory serve 会计咨询服务 },{sJ0To
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accounting firm 会计师事务所 dV{mmHL
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accounting information 会计信息,会计资料
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accounting period 会计期间 jZQ{XMF
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accounting policies 会计政策 .mNw^>:cq
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accounting professional bodies 会计职业组织,会计职业团体 =4sx(<
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accounting records 会计记录 (5A8# 7a
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accounting responsibility 会计责任 xSm~V3bc
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accounting service 会计服务 (w#)|9Cxm
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accounting standards 会计准则 m?gGFxo
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Accounting Standards for Business Enterprises 企业会计准则 >4q6
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accounting system 会计系统 {>PEl;,-
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accounting treatment 会计处理 #|3,DZ|)F
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accuracy 准确性,精确性 k'*vG6!
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additional audit procedures 追加审计程序 lD->1=z
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addressee 收件人,收信人 sIbPMu`&U
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Administration of State-owned Assets (the~) 国有资产管理局 y>:U&P^
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administrative laws and regulations 行政法规 *FC|
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adverse impact 不利影响,负面影响 <CJy3<$u
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adverse opinion 反对意见 '@
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advisory group 咨询组,顾问组 Q/]o'_[vW
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agency fee 代理费,代理费用 6xAxLZz<
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aggregate 总计,合计为…… =y(*?TZH
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alternation of document and record 变造文件和记录 {
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alternative audit procedures 替代审计程序,备选审计程序 0rQr#0`
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amend 修改,修订 MslgQmlM
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amortisation 摊销 fFoZ!H
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analytical capacity 分析能力 m`n~-_
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analytical procedures 分析性程序 ZR-64G=L,
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annual financial statements 年度会计报表,年度财务报表 :>o0zG[;f
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appendix 附录,附表 KT*>OYI
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applicable 适用的 :bi(mX7t
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applicable laws and regulations 适用的法规 |:Maa6(W
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application systems 应用系统 (+cZP&o
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apply consistently 一贯地执行,一贯地实施 @|sBnerE
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appropriate 适当的,合适的; hF5T9^8
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appropriate authorization 适当的授权 ~)`\j
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appropriateness of audit evidence 审计证据的适当性 Lz p}<B
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approval 批准,核准 l(-"rE
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assertion (会计报表上的)认定;确认 C"mWO Y2]
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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 j_~mP>el)
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asset 资产,财产 'ey62-^r6
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asset restructuring 资产重组 ]NI
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assignment of duties 职责的划分 H~mp*S
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assistant 助理,助理人员 /3tEr
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associated company 联属公司,联营公司 V82I%gPF
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association 联合,结合;协会,社团 rly%+B `/
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assumption 假设,假定 *}';q`u}
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at a given date 在某一特定时日 L<3+D
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attestation 鉴证,公证 }
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attestation service 鉴证服务 @D=%J!!*
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audit adjustment 审计调整 Rg\4#9S JF
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audit areas 审计领域 zxIP-QaA
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audit conclusion 审计结论 ]4V1]
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audit effectiveness 审计效果 b SgbvnJ
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audit efficiency 审计效率 6&0G'PMf
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audit engagement letter 审计业务约定书 {fHY[8su0
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audit evidence 审计证据 :) -`
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audit fee 审计费 JC->
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audit files 审计档案 a~a:mM>p
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audit findings 审计中发现的事项 %8%|6^,
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audit implementation stage 审计实施阶段 9[&ByEAK
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audit mark 审计标识 .-mIU.Nwi
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audit materiality 审计重要性 @>.a
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audit method 审计方法 ~o|sm a5.
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audit objective 审计目标,审计目的 1%R${Qhr
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audit of financial statements 会计报表审计,财务报表审计 ^ <`SUBI
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audit opinion 审计意见 k\;D;e{
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audit period 被审计期间,被审计年度 x=L"qC9f/
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audit plan 审计计划 ~n) |
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audit planning 编制审计计划,制定审计计划,审计计划 [g<gu~
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audit planning stage 审计计划阶段 vO&X<5?Qc
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audit procedure 审计程序 \v\ONp"
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audit programme 审计程序表,具体审计计划 m9sck:g#L1
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audit report 审计报告 dmv0hof
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ZsXw]Wa
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audit report with a qualified opinion 有保留意见的审计报告 EA1&D^nT
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audit report with an adverse opinion 否定意见的审计报告 ((#BU=0iK
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audit report with dual dates 双重日期审计报告 lxgfi@@+h
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audit reporting stage 审计报告阶段 IAMa
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audit responsibility 审计责任 *y7Yf7
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audit results 审计结果 `MCtm(<
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