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ability to continue as a going concern 持续经营能力 jnho*,X
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acceptability 可接受性,可接受程度 ](-zt9,
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acceptable level of detection risk 检查风险的可接受水平 u7L&cx
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acceptance of engagement 接受委托 Y`3V&8X
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accepting the engagement for the first time 首次接受委托 lub_2Cb|j
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access to asset 对资产的接触 KDxqz$14-
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according to 根据,依据,依照 y rH@:D/
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account balance 账户余额 P.aN4 9`=
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account for 对……进行会计处理,核算;解释 zl $mt'\y
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accounting 会计,会计学 JCFiKt9n
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accounting advisory serve 会计咨询服务 7bSj
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accounting firm 会计师事务所 6--t6>5
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accounting information 会计信息,会计资料 <
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accounting period 会计期间 ?*LVn~y
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accounting policies 会计政策 *{DpNV8"
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accounting professional bodies 会计职业组织,会计职业团体 1
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accounting records 会计记录 4g+Dp&U
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accounting responsibility 会计责任 qBF6LhR
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accounting service 会计服务 7D&O5Z=%+
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accounting standards 会计准则 )s N}ClgJ
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accounting system 会计系统 `NySTd)\
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accounting treatment 会计处理 A3^_
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accuracy 准确性,精确性 mRO@ZY;5
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additional audit procedures 追加审计程序 w~4T.l#1
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addressee 收件人,收信人 "O~7s}
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Administration of State-owned Assets (the~) 国有资产管理局 otA'
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administrative laws and regulations 行政法规 uN&UYJ'B
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adverse impact 不利影响,负面影响 +I3j2u8L
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adverse opinion 反对意见 H
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advisory group 咨询组,顾问组 ?U+nR/H:6
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agency fee 代理费,代理费用 I= 2jQ>$Q
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aggregate 总计,合计为…… `ztp u
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alternation of document and record 变造文件和记录 hx! :F"#
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alternative audit procedures 替代审计程序,备选审计程序 }Qa
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amend 修改,修订 6<fcG
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amortisation 摊销 -e O>d}
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analytical capacity 分析能力 v]\T
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analytical procedures 分析性程序 {ub'
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annual financial statements 年度会计报表,年度财务报表 ''($E/
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appendix 附录,附表 B[~Q0lP
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applicable 适用的 QtA@p
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applicable laws and regulations 适用的法规 &r+!rL Kp
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application systems 应用系统 Rrrq>{D
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apply consistently 一贯地执行,一贯地实施 }{}?mQ
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appropriate 适当的,合适的; [0D.+("EW
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appropriate authorization 适当的授权 jx'hxC'3
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appropriateness of audit evidence 审计证据的适当性 %%9T-+T
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approval 批准,核准 OaKr_m
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assertion (会计报表上的)认定;确认 ymn@1BA8J
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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 'U,\5jj'Y
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asset 资产,财产 Z+=WICI/2
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asset restructuring 资产重组 Y4+iNdd
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assignment of duties 职责的划分 CDY3+!
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associated company 联属公司,联营公司 )Fw#]~Z
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association 联合,结合;协会,社团 G.r=fNP
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assumption 假设,假定 >U.7>K
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attestation 鉴证,公证 3vkzN
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attestation service 鉴证服务 :Dfl ,=S
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audit adjustment 审计调整 l3+G ]C&<
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audit areas 审计领域 TrNh,5+b
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audit conclusion 审计结论 4&%E?_M
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audit effectiveness 审计效果 3[@:I^q
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audit efficiency 审计效率 ~.#57g F"
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audit engagement letter 审计业务约定书 ~Lq`
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audit evidence 审计证据 "([lkn
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audit fee 审计费 |[p]])
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audit files 审计档案 [+
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audit findings 审计中发现的事项 Xjm
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audit implementation stage 审计实施阶段 ti 3S'K0t
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audit mark 审计标识 8@){\.M
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audit materiality 审计重要性 e(FT4KD~
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audit method 审计方法 n<F3&2w
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audit objective 审计目标,审计目的 7+Nl)d:CJ
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audit of financial statements 会计报表审计,财务报表审计 8Pva ]Q
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audit opinion 审计意见 qxcTY|&
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audit period 被审计期间,被审计年度 +U>Y.YP
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audit plan 审计计划 9
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audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 I,aaSBwt&2
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audit procedure 审计程序 : GFK
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audit programme 审计程序表,具体审计计划 Xc&J.Tw#4*
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audit report 审计报告 YS<KyTb"
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audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 7mn&w$MS4:
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audit report with an adverse opinion 否定意见的审计报告 I|2dV9y
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audit report with dual dates 双重日期审计报告 e&K7n@
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audit reporting stage 审计报告阶段 9H53H"5q
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audit responsibility 审计责任 |x=(}g
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audit results 审计结果 1\AcceJ|(w
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audit risk 审计风险 hM&VMa [
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audit sampling 审计抽样 uLfk>&hc
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audit sampling techniques 审计抽样方法,审计抽样技术 %`s1
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audit strategies 审计策略 j'Gezx^.<e
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audit summary 审计总结,审计小结 a=sd&](_
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audit team 审计小组 Mp^G7JY,
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audit test 审计测试 mi@uX@ #
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audit trai l 审计轨迹 ];eJ'#
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audit work 审计工作 .eCUvX`$
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audit working paper 审计工作底稿 %fXgV\xY
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audited financial statement 审计会计报表,已审计财务报表 B- |C%~fe
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Auditing Guidelines (the~) 审计规范指南 @udc/J$
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auditing standards 审计准则 UnyJD%a
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audit-oriented working paper (审计)业务类工作底稿 <W^>:!?w
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authorisation 授权 ?xwZ< A
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authorisation of transaction 交易的授权 K]^Jl0
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availability 可获得性 "b"|ay
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balance 余额;差额;平衡 }{[p<pU$C
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balance sheet 资产负债表 {
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bank 银行 ,8DjQz0ZPo
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bank account 银行账户,银行户头 q 1A0-W#4
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bank statement 银行对账单 N0YJ'.=8,
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barter transaction 易货交易,以物换物交易 H.O&seY
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basis of audit 审计依据 !
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basis of preparation (会计报表的)编制基础 C2L=i3R
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book of account 账目,账簿 g{hbq[>X]
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borrowing 借款,贷款,借债 Q:]v4/MT
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branch 分支,分支机构,分店 = d !YM6G
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brought forward (账户余额等的)承上年,承上期,承上页 3B4C@ {
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budget 预算 vtq47i
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building 建筑物;大楼 !!])~+4pP
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business conditions 业务情况,经营情况 tU-jtJ
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business licence (企业等的)营业执照 :ZXaJ!
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business relation 业务关系 &qm:36Y7Xg