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ability to continue as a going concern 持续经营能力 PX?tD:,[-
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acceptability 可接受性，可接受程度 E"#<I*b
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acceptable level of detection risk 检查风险的可接受水平 0w< iz;30
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acceptance of engagement 接受委托 j+_g37$:
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accepting the engagement for the first time 首次接受委托 MG8-1M
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access to asset 对资产的接触 ?
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according to 根据，依据，依照 /J/r62
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account balance 账户余额 E4}MvV=
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account for 对……进行会计处理，核算；解释 8}xU]N#EV
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accounting 会计，会计学 ovm*,La)g
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accounting advisory serve 会计咨询服务 [DGq{(O
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accounting firm 会计师事务所 -<ZzYQk^h
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accounting information 会计信息，会计资料 r vw1'y
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accounting period 会计期间 BzTm[ `(h
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accounting policies 会计政策 LFen!FnM
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accounting professional bodies 会计职业组织，会计职业团体 q/Q^\HTk
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accounting records 会计记录 !Z%QD\knY
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accounting responsibility 会计责任 (ter+rTv
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accounting service 会计服务 ]Y;$~qQ
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accounting standards 会计准则 g=i|D (".
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accounting system 会计系统 I*K^,XY+
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accounting treatment 会计处理 KO{}+ ~,.6
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accuracy 准确性，精确性 [jAhw>
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additional audit procedures 追加审计程序 Qf
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addressee 收件人，收信人 _NA]=
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Administration of State-owned Assets （the～） 国有资产管理局 vaTXu *
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administrative laws and regulations 行政法规 Ig
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adverse impact 不利影响，负面影响 2GZUMXK
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adverse opinion 反对意见 xl# j _d,
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advisory group 咨询组，顾问组 qIb(uF@l"
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agency fee 代理费，代理费用 !u7WCw.Dm
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aggregate 总计，合计为…… NA\,o;ka
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alternation of document and record 变造文件和记录 G1|
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alternative audit procedures 替代审计程序，备选审计程序 5O*+5n
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amend 修改，修订 i"_f46r P
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amortisation 摊销 -09<; U
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analytical capacity 分析能力 )'fIrBT
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analytical procedures 分析性程序 "QiUuD=
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annual financial statements 年度会计报表，年度财务报表 8,[ 'q~z
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appendix 附录，附表 q=[0`--cd
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applicable 适用的 E"w7/k#3}C
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applicable laws and regulations 适用的法规 lzw r]J%|?
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application systems 应用系统 >6rPDzW`Dx
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apply consistently 一贯地执行，一贯地实施 7L]fCw
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appropriate 适当的，合适的； ,l@hhaLm?
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appropriate authorization 适当的授权 re^1f
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appropriateness of audit evidence 审计证据的适当性 $
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approval 批准，核准 Y$,]~Qzq
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assertion （会计报表上的）认定；确认 ;OVJM
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 X59~)rH,
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asset 资产，财产 4~1_%wb
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asset restructuring 资产重组 cFu vi^n\
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assignment of duties 职责的划分 Sc*p7o: A
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assistant 助理，助理人员 `FmI?:Cv
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associated company 联属公司，联营公司 -4V1s;QUZ
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association 联合，结合；协会，社团 KU$.m3A>
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assumption 假设，假定 %=_ Iq\lC
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at a given date 在某一特定时日 3RGVH,
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attestation 鉴证，公证 2^Y1S?g.
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attestation service 鉴证服务 kOkgsQQ
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audit adjustment 审计调整 Kk#8r+ ,
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audit areas 审计领域 IY :iGn8R
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audit conclusion 审计结论 C' ny 2>uA
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audit effectiveness 审计效果 l tQ:c
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audit efficiency 审计效率 .YLg^JfZ
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audit engagement letter 审计业务约定书 F K+jfr [
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audit evidence 审计证据 K u FDkT!
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audit fee 审计费 A;{8\e
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audit files 审计档案 x{IOn;>R
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audit findings 审计中发现的事项 D'A)H
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audit implementation stage 审计实施阶段 un P7("A0D
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audit mark 审计标识 ( R Ttz
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audit materiality 审计重要性 ]D(%Ku,O%
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audit method 审计方法 0M:.Jhp
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audit objective 审计目标，审计目的 kOJs; k
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audit of financial statements 会计报表审计，财务报表审计 4Mnne'7
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audit opinion 审计意见 [x,_0-_
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audit period 被审计期间，被审计年度 a^~l[HSF
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audit plan 审计计划 $yhQ)@#1
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audit planning 编制审计计划，制定审计计划，审计计划 FFP>Y*v(
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audit planning stage 审计计划阶段 ^Cpvh}1#
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audit procedure 审计程序 ?][Mv`ST
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audit programme 审计程序表，具体审计计划 `2Ff2D ^ ?
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audit report 审计报告 (?)". Q0
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;^t <LhN:
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audit report with an adverse opinion 否定意见的审计报告 3Pkzzyk_|D
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audit report with dual dates 双重日期审计报告 Hza{"I*^
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audit reporting stage 审计报告阶段 %6dFACv
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audit responsibility 审计责任 }B}?qV
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audit results 审计结果 uppA`>
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audit risk 审计风险 l
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audit sampling 审计抽样 }.MJVB3
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audit sampling techniques 审计抽样方法，审计抽样技术 d%5QEVV
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audit strategies 审计策略 )!){4c/
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audit summary 审计总结，审计小结 CzST~*lH
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audit team 审计小组 *W%HTt"N
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audit test 审计测试 8H3|^J
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audit trai l 审计轨迹 :v8j3
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audit work 审计工作 l 0jjLqm :
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audit working paper 审计工作底稿 doVBVTk^
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audited financial statement 审计会计报表，已审计财务报表 @T>)fKCg
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Auditing Guidelines （the～） 审计规范指南 [:T OU^
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auditing standards 审计准则 _~| j~QE]
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audit-oriented working paper （审计）业务类工作底稿 3m
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authorisation 授权
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authorisation of transaction 交易的授权 v-2 .OS<o
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availability 可获得性 P%g[!9
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balance 余额；差额；平衡 ?&pjP,a
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balance sheet 资产负债表 # ZeZs31
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bank 银行 Dwe_ytjpc
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bank account 银行账户，银行户头 7H a
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bank statement 银行对账单 #Kn=Q
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barter transaction 易货交易，以物换物交易 ]ta]OK{s"
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basis of audit 审计依据 /}]X3ng
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basis of preparation （会计报表的）编制基础 ? D2:'gg
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book of account 账目，账簿 yE.
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borrowing 借款，贷款，借债 # G0jMQ
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branch 分支，分支机构，分店 JGHQ_AI
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brought forward （账户余额等的）承上年，承上期，承上页 ?r"m*fY%
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budget 预算 JLp
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building 建筑物；大楼 "|gNNmr
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business conditions 业务情况，经营情况 9e@Sx{?r
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business licence （企业等的）营业执照 aqK<}jy
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business relation 业务关系 = iB0ak
