A 26SXuFJ@
-^1}J
ability to continue as a going concern 持续经营能力 cyM9[X4rC
9((BOq
acceptability 可接受性，可接受程度 tcDWx:Q
QO1pwrX<
acceptable level of detection risk 检查风险的可接受水平 w=NM==cLj
Nk.m$
acceptance of engagement 接受委托 jL9g.q4^
-cgLEl1 J
accepting the engagement for the first time 首次接受委托 o,-p
[1b
xq6
eu
9
access to asset 对资产的接触 5j8aMnv s
U B5CvM28
according to 根据，依据，依照 sj9j 47y
zd%n)jlwR
account balance 账户余额 WqX$ ;' }h
?*oBevUnCY
account for 对……进行会计处理，核算；解释 z3n273W>6
lu_kir~
accounting 会计，会计学 OC?a[^hB^)
Yfbo =yk
accounting advisory serve 会计咨询服务 Z
\lJE>1
' CQ~Z V5
accounting firm 会计师事务所 ;;4>vF #*
6TR` O
accounting information 会计信息，会计资料 @A B}r1E2
ZVelKI8>
accounting period 会计期间 H{)DI(,Y^P
w3 n6md
accounting policies 会计政策 8O[br@h:5
WyA `V C
accounting professional bodies 会计职业组织，会计职业团体 }1xD*[W
00 9[`Z
accounting records 会计记录 B*OEG* t
?&`PN<~2z
accounting responsibility 会计责任 WMw|lV r
.4[\%r\i
accounting service 会计服务 T1-.+&<
}'KHF0
accounting standards 会计准则 `i `F$ ;
+ L\Dh.Ir
Accounting Standards for Business Enterprises 企业会计准则 .5^7Jwh
@<TC+M5 !
accounting system 会计系统
wbpz,
1!S*z^LGl
accounting treatment 会计处理 ;hgRMkmz4<
<"hq }B
accuracy 准确性，精确性 5y~ Srb?2
9Ai
3p
additional audit procedures 追加审计程序 uFUVcWt
Op_(10|
addressee 收件人，收信人 TWeup6k
>ufL RGL>
Administration of State-owned Assets （the～） 国有资产管理局 u|+ Dqe`
9dO. ,U*`
administrative laws and regulations 行政法规 X:>,3[hx|
l 9Av@|
adverse impact 不利影响，负面影响 z.T>=C
["H2H rI2
adverse opinion 反对意见 Z]SUr`Z
YXLZ2-%ohZ
advisory group 咨询组，顾问组 h]vu BHJ}
5v[2R.eT-
agency fee 代理费，代理费用 [gIvB<Uv
XY, !vLjL
aggregate 总计，合计为…… szs.B|3X@*
Tt WWq5
X|
alternation of document and record 变造文件和记录 B%I<6E[D
B'-n
^';
alternative audit procedures 替代审计程序，备选审计程序 cz41
<SFL
3k av zB[
amend 修改，修订 zi_0* znw
NydF'N_1
amortisation 摊销 Oj >;[O"
or`D-x)+@
analytical capacity 分析能力 S=a>rnF
-`CE ;
analytical procedures 分析性程序 XI>HC'.0
bo-lT- I
annual financial statements 年度会计报表，年度财务报表 ] 1s6=
ew&"n 2r
appendix 附录，附表 l @ 5kw]6
@Yw >s9X
applicable 适用的 K*P:FCz
6 SF29[&
applicable laws and regulations 适用的法规 GGU>={D)
he|.Ow
application systems 应用系统 Hy b_> n
KjK-#F,@
apply consistently 一贯地执行，一贯地实施 X- j@#Qb
H}cq|hodn
appropriate 适当的，合适的； .|i/
a%J
+' SG$<Xv
appropriate authorization 适当的授权 "XLFw;o
K2 gF;(
appropriateness of audit evidence 审计证据的适当性 : j`4nXm
mq +x=
approval 批准，核准 T*%O\&'r
lvH} 8 lJ
assertion （会计报表上的）认定；确认 YRyaOrl$<
g*;z V i
assessed level of control risk 对控制风险的评估，控制风险的评估水平 1Q7]1 fRu
y=2nV
asset 资产，财产 m>f8RBp]'
u =lsH
asset restructuring 资产重组 g f<vQb|
n^Q-K}!T/
assignment of duties 职责的划分 dN@C)5pm5`
_2WW0
assistant 助理，助理人员 i,mZg+;w
Pp.] /;
associated company 联属公司，联营公司 V6&
6I
:)F0~Q
association 联合，结合；协会，社团 " %w E>E
QsBC[7<jd-
assumption 假设，假定 <l< y R?
\F14]`i
at a given date 在某一特定时日 ]] T,;|B
_QneaPm%
attestation 鉴证，公证 a28`)17z
,M Ugw
w!.
attestation service 鉴证服务 SP;1 XXlL
,4r 4 <
audit adjustment 审计调整 l4 YTR4D
Pk&$ #J_
audit areas 审计领域 A#gy[.Bb
^nLk{<D35
audit conclusion 审计结论 )B
Z6QO`5n
zh5 ovA%
audit effectiveness 审计效果 w&
)ApfL
4Mox P
audit efficiency 审计效率 ++BQ==@
K@?K4o
audit engagement letter 审计业务约定书 C YdYa|
_sQhD i
audit evidence 审计证据 ;Q<2Y#
p3qKtMs0!
audit fee 审计费 J
I E0O`
(8(P12l
audit files 审计档案 eC_i]q&o|
\)cbg#v
audit findings 审计中发现的事项 Ah;`0H
z;
zo r
audit implementation stage 审计实施阶段 +A1xqOB
G@U}4' V9
audit mark 审计标识 K/$5SN1
>vDi, qmZ
audit materiality 审计重要性 -kb;h F}.
->W rBO
audit method 审计方法 7! ~)a
}^`5$HE
i
audit objective 审计目标，审计目的 Y]Zp[!
|AS9^w
audit of financial statements 会计报表审计，财务报表审计 8Rnq
&8A
V]/ $ dJ
audit opinion 审计意见 8 -9<r
[x0*x~1B
audit period 被审计期间，被审计年度 q*}$1 zb
awSi0*d~
audit plan 审计计划 ,qIut|C*
"YN6o_*]
audit planning 编制审计计划，制定审计计划，审计计划 j|VX6U
@eP
(j@(^
audit planning stage 审计计划阶段 !!6g<S7)
)! 5"\eys
audit procedure 审计程序 2
;Q|h$ n
:MG Ip%3
audit programme 审计程序表，具体审计计划 0QBK(_O`
X(Lz&fkd
audit report 审计报告 ~I@ % ysR
+< )H2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]: Pkh./
.K+ 5k`kd
audit report with a qualified opinion 有保留意见的审计报告 >[g.8'hI
Y r8gKhv W
audit report with an adverse opinion 否定意见的审计报告 Fu65 VLKh
8O0]hz
audit report with dual dates 双重日期审计报告 nbBox,zW
=91f26c!~
audit reporting stage 审计报告阶段 .8XkB<[wb
3u'@anre
audit responsibility 审计责任 ~/!jKH7`j
5yf`3vV|3@
audit results 审计结果 rGzGbI=
F ZN}T{<
audit risk 审计风险
B~%SB/eu
nr%P11U\c
audit sampling 审计抽样 > (W\Eh{J
O`.IE? h#
audit sampling techniques 审计抽样方法，审计抽样技术 ~(eD 4"
)_K:A(V>
audit strategies 审计策略 JR|P]}
Agwl2AM5k
audit summary 审计总结，审计小结 :V# B]:Z9
Kk>va->R
audit team 审计小组 p+Fh9N<F9
T
8Ye+eP}
audit test 审计测试 Pk:b:(4
=9A!5
audit trai l 审计轨迹 qR^+K@ *|
2`V(w[zTr
audit work 审计工作 B";Dj~y
6}:(m#+
audit working paper 审计工作底稿 }L X.gm
A{gniYqvB`
audited financial statement 审计会计报表，已审计财务报表 l(~NpT{=V
#3YYE5cB
Auditing Guidelines （the～） 审计规范指南 o6 8; -b'n
`'ak/%Krh
auditing standards 审计准则 ^F-AZP
/5F
8[IR ;gZf
audit-oriented working paper （审计）业务类工作底稿 xf A@GYCfT
U-#vssJhk
authorisation 授权 v#9Uy}NJ9
1fV\84m^
authorisation of transaction 交易的授权 `12Y2W 9
M"8?XD%
availability 可获得性
<^adt
*m
O Js
s
B ?aU-Y_pMe
;z9U_
balance 余额；差额；平衡 1pTQMf a
];Y tw6A
balance sheet 资产负债表 $3(E0\#O
KvlLcE~`o
bank 银行 HG )h,&nc-
|k)Nf+(}W
bank account 银行账户，银行户头 \5F
{MBx !
/z4n?&tM
bank statement 银行对账单 0;"
>.
K}Lu1:~
barter transaction 易货交易，以物换物交易 ^/7Y3n!|3
ExSy/^4f
basis of audit 审计依据 (?z"_\^n/
YF13&E2`\
basis of preparation （会计报表的）编制基础 <#e!kWGR?
\C`2z]V %
book of account 账目，账簿 hFDo{yI
vVH*\&H\T
borrowing 借款，贷款，借债 S oB6
F9
e;&f O[ 2
branch 分支，分支机构，分店 Y NG S"3F
86~q pN
brought forward （账户余额等的）承上年，承上期，承上页 \`YV)"y" ~
3$ BYfI3H
budget 预算 :JzJ(q/
k j!mgu#T
building 建筑物；大楼 u=
sZFr@m[
CK1gzIg >
business conditions 业务情况，经营情况 sT>l ?L
d'b q#r
business licence （企业等的）营业执照 YJB f~ 0r
t<zn z6
business relation 业务关系 'dcO- A:>
