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ability to continue as a going concern 持续经营能力 x3]y *6
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acceptability 可接受性，可接受程度 Mv#\+|p 1x
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acceptable level of detection risk 检查风险的可接受水平 Kb,#Ot
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acceptance of engagement 接受委托 BFH=cs
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accepting the engagement for the first time 首次接受委托 2X!!RS>qg
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access to asset 对资产的接触 Sxg&73;ZV
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according to 根据，依据，依照 j O6yZ t
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account balance 账户余额 %^
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account for 对……进行会计处理，核算；解释 T$r?LIa ,Q
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accounting 会计，会计学 AB")aX2% E
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accounting advisory serve 会计咨询服务 7 R5!(g
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accounting firm 会计师事务所 5KvqZ1L
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accounting information 会计信息，会计资料 rJqRzF{|P6
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accounting period 会计期间 }&:F,q*
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accounting policies 会计政策 #uH l
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accounting professional bodies 会计职业组织，会计职业团体 6> Ca O
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accounting records 会计记录 kF o&!
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accounting responsibility 会计责任 y_A? } 'X
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accounting service 会计服务 3&ES?MyB#
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accounting standards 会计准则 D>).^>| q
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accounting system 会计系统 _E <
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accounting treatment 会计处理 hDc)\vzr
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accuracy 准确性，精确性 $dgez#TPL
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additional audit procedures 追加审计程序 I7/X6^/}
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addressee 收件人，收信人 1ps_zn (
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Administration of State-owned Assets （the～） 国有资产管理局 )}i;OLw-
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administrative laws and regulations 行政法规 'I *&P5|
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adverse impact 不利影响，负面影响 J 8"" } 7D
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 ":upo/xN
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agency fee 代理费，代理费用 e:H9!
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aggregate 总计，合计为…… :\+\/HTbh
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alternation of document and record 变造文件和记录 RIQw+RG >
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alternative audit procedures 替代审计程序，备选审计程序 'ffOFIz|=I
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amend 修改，修订 h]z>H~.<*
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amortisation 摊销 o I6o $C
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analytical capacity 分析能力 m;]gl Att
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analytical procedures 分析性程序 4; hgi[
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annual financial statements 年度会计报表，年度财务报表 =P. m5e<
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appendix 附录，附表 fsDwfwil*
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applicable laws and regulations 适用的法规 C* I~14
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appropriate authorization 适当的授权 _@47h86 Q
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appropriateness of audit evidence 审计证据的适当性 "7k
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approval 批准，核准 =tv,B3Mo
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assertion （会计报表上的）认定；确认 oe:@7st
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 NZyGC
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asset 资产，财产 :OVre*j
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asset restructuring 资产重组 z|V5/"
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assignment of duties 职责的划分 #i Ooi9(
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assistant 助理，助理人员 ?1?zma S
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associated company 联属公司，联营公司 R { 5xb
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assumption 假设，假定 Qv%"iSe~J
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audit conclusion 审计结论 +h
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audit effectiveness 审计效果 MqBA?7
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audit efficiency 审计效率
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audit engagement letter 审计业务约定书 I6 x
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audit evidence 审计证据 =rA "|=
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audit fee 审计费 37 hs/=x
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audit files 审计档案 (5s$vcK
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audit findings 审计中发现的事项 OS k+l
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audit implementation stage 审计实施阶段 qn VxP&
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audit materiality 审计重要性 M^c`j#NQ
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audit method 审计方法 Ak`7 f$z
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audit objective 审计目标，审计目的 Wj"\nT4
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audit of financial statements 会计报表审计，财务报表审计 }pJ6CW
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audit opinion 审计意见 qB57w:J
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audit period 被审计期间，被审计年度 /;7\HZ$ @/
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audit plan 审计计划 |H`}w2U[j
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audit planning 编制审计计划，制定审计计划，审计计划 >wz& {9ni
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audit planning stage 审计计划阶段 EZy:_xjZ
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audit procedure 审计程序 e6E{ l
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audit programme 审计程序表，具体审计计划 #wXq' yi
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audit report 审计报告 B$R"Ntp
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~*OQRl6F
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audit responsibility 审计责任 |m x)W}
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audit results 审计结果
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audit risk 审计风险 +m|S7 yr'
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audit sampling 审计抽样 ^HJ vT)e4
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audit sampling techniques 审计抽样方法，审计抽样技术 %N jRD|
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audit strategies 审计策略 I4[sf
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audit summary 审计总结，审计小结 K90wX1&
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audit team 审计小组 $ z4JUr!m
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audit test 审计测试 'CF?pxNQ l
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audit trai l 审计轨迹 OV@MT^
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audit work 审计工作 VFm G \
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audit working paper 审计工作底稿 r#8t @W
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audited financial statement 审计会计报表，已审计财务报表 }XOTK^YA
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authorisation 授权 , %8keGhl
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authorisation of transaction 交易的授权 o|Q:am'H
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availability 可获得性
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balance sheet 资产负债表 L=7Y~aL=
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bank 银行 EgE% NY~
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bank account 银行账户，银行户头 g6 AEMer
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bank statement 银行对账单 Z=[qaJ{]
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barter transaction 易货交易，以物换物交易 g!QX#_~Il
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basis of audit 审计依据 f9%M:cl
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basis of preparation （会计报表的）编制基础 sYfiC`9SO
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book of account 账目，账簿 Z2t'?
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borrowing 借款，贷款，借债 B;vpG?s{ 9
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branch 分支，分支机构，分店 @ K=:f
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brought forward （账户余额等的）承上年，承上期，承上页 No\3kRB4bi
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budget 预算 r_"=DLx6
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building 建筑物；大楼 'DhH:PR
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business conditions 业务情况，经营情况 pdw;SIoC
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business licence （企业等的）营业执照 FQlY
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business relation 业务关系 j}`XF?2D
