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acceptability 可接受性，可接受程度 2&=CC4<!d
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acceptable level of detection risk 检查风险的可接受水平 wc#k@"2AZb
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acceptance of engagement 接受委托 5=fS^]- F
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accepting the engagement for the first time 首次接受委托 lk` |u$KPz
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access to asset 对资产的接触 }S4+1
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according to 根据，依据，依照 (,|eE)+
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account balance 账户余额 "Bz#5kqnl
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account for 对……进行会计处理，核算；解释 4;(W0RQa
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accounting 会计，会计学 *
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accounting advisory serve 会计咨询服务 ZXf&
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accounting information 会计信息，会计资料 Nr}O6IJ>Sg
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accounting period 会计期间
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accounting policies 会计政策 Xc&J.Tw#4*
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accounting professional bodies 会计职业组织，会计职业团体 R8YU#D (Q
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accounting records 会计记录 QW WI
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accounting service 会计服务 XsSDz}d g
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accounting standards 会计准则 iG"1~/U
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accounting system 会计系统 di ]CYLf
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accounting treatment 会计处理 dnM.
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accuracy 准确性，精确性 L+mHeS l
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additional audit procedures 追加审计程序 ]vw%J ^7:a
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addressee 收件人，收信人 LG{50sP`
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Administration of State-owned Assets （the～） 国有资产管理局 j'Gezx^.<e
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administrative laws and regulations 行政法规 AbQ nx%$u
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adverse impact 不利影响，负面影响 H > n;[
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advisory group 咨询组，顾问组 . R#<Q
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agency fee 代理费，代理费用 9niffq )h
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aggregate 总计，合计为…… Wd7qpWItjQ
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alternation of document and record 变造文件和记录 BFqM6_/J
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alternative audit procedures 替代审计程序，备选审计程序 YllW2g:
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amend 修改，修订 9U@>& 3[v
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amortisation 摊销 T?1e&H%USV
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analytical capacity 分析能力 "y ;0}9]n1
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analytical procedures 分析性程序 %wGQu;re
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annual financial statements 年度会计报表，年度财务报表 M(ie1Ju
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appendix 附录，附表 Zf S"
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applicable 适用的 (m')dSZ
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applicable laws and regulations 适用的法规 v5FfxDvw
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application systems 应用系统 20M]gw]
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 @D d (
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approval 批准，核准 aOEW $%
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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 iH-(_ $f;
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asset 资产，财产 3B4C@ {
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assignment of duties 职责的划分 1Nz#,IdQ
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assistant 助理，助理人员
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assumption 假设，假定 9hhYyqGsO
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attestation service 鉴证服务 )2b bG4:N
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audit adjustment 审计调整 fB P J8VY
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audit areas 审计领域 M:%Ll3
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audit conclusion 审计结论 + F^X1
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audit effectiveness 审计效果 Rm@F9 D[,
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audit efficiency 审计效率 9|>5;Ej
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audit engagement letter 审计业务约定书 >yr3C
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audit evidence 审计证据 DE$T1pFV
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audit fee 审计费 "IoY$!Hk
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audit files 审计档案 n:%A4*
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audit findings 审计中发现的事项 R)9FXz$).
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audit implementation stage 审计实施阶段 Q0TKM >
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audit mark 审计标识 }Q{
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audit materiality 审计重要性 QtfLJ5vi
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audit method 审计方法 5K
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audit objective 审计目标，审计目的 'h{DjNSM
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audit opinion 审计意见 &sS]h|2Z5
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audit period 被审计期间，被审计年度 "C9.pdP\8
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audit plan 审计计划 v0 |"[qGb
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audit planning 编制审计计划，制定审计计划，审计计划 W7
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audit planning stage 审计计划阶段 Q37zBC 0
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audit report 审计报告 >Y&o2zJy
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 p2o6 6t
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audit report with a qualified opinion 有保留意见的审计报告 vX}mwK8
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audit report with an adverse opinion 否定意见的审计报告 I,!>ZG@6
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audit risk 审计风险 >eaK@u-'0
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audit sampling 审计抽样 +v'n[xa1v
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audit summary 审计总结，审计小结 L\ UM12
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audit team 审计小组 9 8eS f
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audit work 审计工作 dbLxm!;(
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audit working paper 审计工作底稿 o] 7U;W
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audited financial statement 审计会计报表，已审计财务报表 |1(9_=i'
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audit-oriented working paper （审计）业务类工作底稿 rfNt
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authorisation 授权 &vp0zYd+v
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authorisation of transaction 交易的授权 tY=n("=2
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balance sheet 资产负债表 %l U$;c Y
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bank 银行 VgNt
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bank account 银行账户，银行户头 ico(4KSk
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bank statement 银行对账单 Aq{m4
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book of account 账目，账簿 w`Dzk. 2
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borrowing 借款，贷款，借债 wWflZ"%
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branch 分支，分支机构，分店 5aTyM_x
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budget 预算 pz
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building 建筑物；大楼 % ;PPu$8K9
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business conditions 业务情况，经营情况 +-#| M|a
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business licence （企业等的）营业执照 )x"Z$ jIs
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business relation 业务关系 q#PGcCtu
