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ability to continue as a going concern 持续经营能力 _B)s=Snx
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acceptability 可接受性,可接受程度 C
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acceptable level of detection risk 检查风险的可接受水平 OY: u',T
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acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 U_]=E<el
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access to asset 对资产的接触 le.anJAr
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according to 根据,依据,依照 42&v% ;R
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account balance 账户余额 @K\o4\
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account for 对……进行会计处理,核算;解释 dPsLZ"I
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accounting 会计,会计学 p!_[qs
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accounting advisory serve 会计咨询服务 P$_&
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accounting firm 会计师事务所 LT/mb2
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accounting information 会计信息,会计资料 U9
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accounting period 会计期间 +
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accounting policies 会计政策 28a$NP\KW
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accounting professional bodies 会计职业组织,会计职业团体 M ,`w A
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accounting records 会计记录 M%I@<~wl
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accounting responsibility 会计责任 QOH<]~3J
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accounting service 会计服务 dxK9:IX
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accounting standards 会计准则 3@_Elu
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accounting system 会计系统 I
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accounting treatment 会计处理 Be2lMC
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accuracy 准确性,精确性 t0Mx!p'T
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additional audit procedures 追加审计程序 yz8jU*H
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addressee 收件人,收信人 v+xB7w
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Administration of State-owned Assets (the~) 国有资产管理局 XKS8K4"
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administrative laws and regulations 行政法规 /<{: I \<
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adverse impact 不利影响,负面影响 ,[e\
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adverse opinion 反对意见 `\CVV*hP
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advisory group 咨询组,顾问组 _las;S'oa
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agency fee 代理费,代理费用 kXrlSaIc
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aggregate 总计,合计为…… !RH
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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 Ii&7rdoxe
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amend 修改,修订 !.TLW
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amortisation 摊销 IzLQhDJ1
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analytical capacity 分析能力 4 %W:
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analytical procedures 分析性程序 SUM4Di7
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annual financial statements 年度会计报表,年度财务报表 ~j9O$s~)
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appendix 附录,附表 cC'x6\a
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applicable 适用的 /JkC+7H4
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applicable laws and regulations 适用的法规 3?n>yS
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application systems 应用系统 "vZ!vt#'Y
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apply consistently 一贯地执行,一贯地实施 \ZU1Jb1c
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appropriate 适当的,合适的; \>QF(J [8
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appropriate authorization 适当的授权 ?>"Yr,b?
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appropriateness of audit evidence 审计证据的适当性 ma'FRt
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approval 批准,核准 E.|-?xQ6
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assertion (会计报表上的)认定;确认 *jIqAhs0{
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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 G6@M&u5RT
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asset 资产,财产 OyV<u@[i
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asset restructuring 资产重组 lKZB?Kk^w\
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assignment of duties 职责的划分 U8qtwA9t
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assistant 助理,助理人员 Urr#N
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associated company 联属公司,联营公司 B(xN Gs
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association 联合,结合;协会,社团 xk&Jl#v
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assumption 假设,假定 iY"l}.7)
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at a given date 在某一特定时日 {pM?5"MMJ
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attestation 鉴证,公证 gUyR_5q)8l
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attestation service 鉴证服务 rV08ad
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audit adjustment 审计调整 $!&*xrrNM
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audit areas 审计领域 B,,D7cQC
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audit conclusion 审计结论 [1.+HyJ}
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audit effectiveness 审计效果 \=_{na_
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audit efficiency 审计效率 W`c'=c
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audit engagement letter 审计业务约定书 yj^+G
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audit evidence 审计证据 /7gOSwY
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audit fee 审计费 rRFhGQq1m
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audit files 审计档案 /Q~i~B 2j-
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audit findings 审计中发现的事项 `r?7oxN
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audit implementation stage 审计实施阶段 :0h_K
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audit mark 审计标识 8@tV9+u
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audit materiality 审计重要性 R=jI?p
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audit method 审计方法 c"[cNZo
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audit objective 审计目标,审计目的 p|!
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audit of financial statements 会计报表审计,财务报表审计 ;3@cy|\:
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audit opinion 审计意见 AB4(+S*LA
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audit period 被审计期间,被审计年度 ]UmFhBR-
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audit plan 审计计划 MjU6/pO}L
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audit planning 编制审计计划,制定审计计划,审计计划 RNe^;
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audit planning stage 审计计划阶段 ;XBI{CW
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audit procedure 审计程序 ,LnII
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audit programme 审计程序表,具体审计计划 V{!J-nO
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audit report 审计报告 =o$sxb
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 oaIi2=Tf
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audit report with a qualified opinion 有保留意见的审计报告 fSokm4]vg
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audit report with an adverse opinion 否定意见的审计报告 ci?qT,&
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audit report with dual dates 双重日期审计报告 U`2e{>'4t
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audit reporting stage 审计报告阶段 .N
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audit responsibility 审计责任 ?j"KV_
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audit results 审计结果 f,018]|
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audit risk 审计风险 rustMs2p
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audit sampling 审计抽样 +%ee8|\
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audit sampling techniques 审计抽样方法,审计抽样技术 lPw%ErG
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audit strategies 审计策略 NQJq6S4@
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audit summary 审计总结,审计小结 X\{LnZ@r4
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audit team 审计小组 [YlKR'_
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audit test 审计测试 g/CSGIIT
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audit trai l 审计轨迹 {zQ8)$CQ
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audit work 审计工作 E&2OD [iX
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audit working paper 审计工作底稿 F8jd'OR
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audited financial statement 审计会计报表,已审计财务报表 n"G&ENN"$
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auditing standards 审计准则 J;.wXS_U8
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audit-oriented working paper (审计)业务类工作底稿 <m)$K
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authorisation 授权 zzTfYf)
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authorisation of transaction 交易的授权 ?!A7rb/tj
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availability 可获得性 f$e[u
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balance 余额;差额;平衡 2@'oe7E
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balance sheet 资产负债表 ZSjMH .Ij"
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bank 银行 R!\_rc1/
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bank account 银行账户,银行户头 x$5) ^ud?
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bank statement 银行对账单 ]m
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barter transaction 易货交易,以物换物交易 cv998*|X:
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basis of audit 审计依据 .7e2YI,S
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basis of preparation (会计报表的)编制基础 IUE~_7
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book of account 账目,账簿 }zkHJxZgE
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borrowing 借款,贷款,借债 TSTl+W
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branch 分支,分支机构,分店 h`KFL/fT
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brought forward (账户余额等的)承上年,承上期,承上页 HW3 }uP\c
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budget 预算 t2/#&J]
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building 建筑物;大楼 jN
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business conditions 业务情况,经营情况 nygbt<;?
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business licence (企业等的)营业执照 ?k]2*}bz
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business relation 业务关系 {G U&a