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ability to continue as a going concern 持续经营能力 T&Z%=L_Q
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acceptability 可接受性，可接受程度 D-\WS^#
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accepting the engagement for the first time 首次接受委托 9s\(yC8h
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accounting information 会计信息，会计资料 ]-h$CJSY
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addressee 收件人，收信人 9L3
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adverse impact 不利影响，负面影响 \+OP!`
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advisory group 咨询组，顾问组 ~F7 +R
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agency fee 代理费，代理费用 &W/C2cpmR
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alternation of document and record 变造文件和记录 bni :B?#
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alternative audit procedures 替代审计程序，备选审计程序 @l3L_; 6a
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analytical capacity 分析能力 gE8=#%1<
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annual financial statements 年度会计报表，年度财务报表 >T3HkOT
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 D6Ov]E:fa
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audit efficiency 审计效率 E,E:W uB
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audit engagement letter 审计业务约定书 6d"dJV.\
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audit evidence 审计证据 j y{T=Nb
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audit files 审计档案 Y TxUKE:
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audit findings 审计中发现的事项
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audit objective 审计目标，审计目的 +SkD/"5ng
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audit planning 编制审计计划，制定审计计划，审计计划 q%
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audit report 审计报告 m, aJ( 8G
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audit sampling 审计抽样 HI#}M|4n
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audit strategies 审计策略 ,!F'h:
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audit summary 审计总结，审计小结 @jN!j*Y H
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audited financial statement 审计会计报表，已审计财务报表 G~a;q+7v'$
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authorisation of transaction 交易的授权 kWjCSC>jA
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basis of preparation （会计报表的）编制基础 _Z#yI/5r
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book of account 账目，账簿 w?Nvm?_]
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budget 预算
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