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A

ability to continue as a going concern　 持續(xù)經(jīng)營(yíng)能力

acceptability 　可接受性，可接受程度

acceptable level of detection risk 　檢查風(fēng)險(xiǎn)的可接受水平

acceptance of engagement　 接受委托

accepting the engagement for the first time 　首次接受委托

access to asset　 對(duì)資產(chǎn)的接觸

according to 　根據(jù)，依據(jù)，依照

account balance 　賬戶(hù)余額

account for 　對(duì)……進(jìn)行會(huì)計(jì)處理，核算;解釋

accounting 　會(huì)計(jì)，會(huì)計(jì)學(xué)

accounting advisory serve 　會(huì)計(jì)咨詢(xún)服務(wù)

accounting firm 　會(huì)計(jì)師事務(wù)所

accounting information 　會(huì)計(jì)信息，會(huì)計(jì)資料

accounting period 　會(huì)計(jì)期間

accounting policies　 會(huì)計(jì)政策

accounting professional bodies 　會(huì)計(jì)職業(yè)組織，會(huì)計(jì)職業(yè)團(tuán)體

accounting records 　會(huì)計(jì)記錄

accounting responsibility　 會(huì)計(jì)責(zé)任

accounting service 　會(huì)計(jì)服務(wù)

accounting standards 　會(huì)計(jì)準(zhǔn)則

Accounting Standards for Business Enterprises　 企業(yè)會(huì)計(jì)準(zhǔn)則

accounting system 　會(huì)計(jì)系統(tǒng)

accounting treatment 　會(huì)計(jì)處理

accuracy　 準(zhǔn)確性，精確性

additional audit procedures 　追加審計(jì)程序

addressee 　收件人，收信人

Administration of State-owned Assets (the～)　 國(guó)有資產(chǎn)管理局

administrative laws and regulations　 行政法規(guī)

adverse impact 　不利影響，負(fù)面影響

adverse opinion　 反對(duì)意見(jiàn)

advisory group 　咨詢(xún)組，顧問(wèn)組

agency fee　 代理費(fèi)，代理費(fèi)用

aggregate 　總計(jì)，合計(jì)為……

alternation of document and record　 變?cè)煳募陀涗?/p>

alternative audit procedures 　替代審計(jì)程序，備選審計(jì)程序

amend 　修改，修訂

amortisation 　攤銷(xiāo)

analytical capacity 　分析能力

analytical procedures 　分析性程序

annual financial statements　 年度會(huì)計(jì)報(bào)表，年度財(cái)務(wù)報(bào)表

appendix　 附錄，附表

applicable 　適用的

applicable laws and regulations　 適用的法規(guī)

application systems　 應(yīng)用系統(tǒng)

apply consistently 　一貫地執(zhí)行，一貫地實(shí)施

appropriate　 適當(dāng)?shù)模线m的;

appropriate authorization　 適當(dāng)?shù)氖跈?quán)

appropriateness of audit evidence 　審計(jì)證據(jù)的適當(dāng)性

approval　 批準(zhǔn)，核準(zhǔn)

assertion 　(會(huì)計(jì)報(bào)表上的)認(rèn)定;確認(rèn)

assessed level of control risk 　對(duì)控制風(fēng)險(xiǎn)的評(píng)估，控制風(fēng)險(xiǎn)的評(píng)估水平

asset　 資產(chǎn)，財(cái)產(chǎn)

asset restructuring 　資產(chǎn)重組

assignment of duties 　職責(zé)的劃分

assistant 　助理，助理人員

associated company 　聯(lián)屬公司，聯(lián)營(yíng)公司

association 　聯(lián)合，結(jié)合;協(xié)會(huì)，社團(tuán)

assumption　 假設(shè)，假定

at a given date　 在某一特定時(shí)日

attestation 　鑒證，公證

attestation service　 鑒證服務(wù)

audit adjustment　 審計(jì)調(diào)整

audit areas 　審計(jì)領(lǐng)域

audit conclusion 　審計(jì)結(jié)論

audit effectiveness 　審計(jì)效果

audit efficiency 　審計(jì)效率

audit engagement letter 　審計(jì)業(yè)務(wù)約定書(shū)

audit evidence 　審計(jì)證據(jù)

audit fee　 審計(jì)費(fèi)

audit files　 審計(jì)檔案

audit findings　 審計(jì)中發(fā)現(xiàn)的事項(xiàng)

audit implementation stage　 審計(jì)實(shí)施階段

audit mark　 審計(jì)標(biāo)識(shí)

audit materiality 　審計(jì)重要性

audit method 　審計(jì)方法

audit objective　 審計(jì)目標(biāo)，審計(jì)目的

audit of financial statements 　會(huì)計(jì)報(bào)表審計(jì)，財(cái)務(wù)報(bào)表審計(jì)

audit opinion　 審計(jì)意見(jiàn)

audit period　 被審計(jì)期間，被審計(jì)年度

audit plan 　審計(jì)計(jì)劃

audit planning 　編制審計(jì)計(jì)劃，制定審計(jì)計(jì)劃，審計(jì)計(jì)劃

audit planning stage　 審計(jì)計(jì)劃階段

audit procedure　 審計(jì)程序

audit programme 　審計(jì)程序表，具體審計(jì)計(jì)劃

audit report　 審計(jì)報(bào)告

audit report with a disclaimer of opinion　 拒絕表示意見(jiàn)審計(jì)報(bào)告

audit report with a qualified opinion 　有保留意見(jiàn)的審計(jì)報(bào)告

audit report with an adverse opinion 　否定意見(jiàn)的審計(jì)報(bào)告

audit report with dual dates　 雙重日期審計(jì)報(bào)告

audit reporting stage 　審計(jì)報(bào)告階段

audit responsibility 　審計(jì)責(zé)任

audit results　 審計(jì)結(jié)果

audit risk　 審計(jì)風(fēng)險(xiǎn)

audit sampling　 審計(jì)抽樣

audit sampling techniques 　審計(jì)抽樣方法，審計(jì)抽樣技術(shù)

audit strategies　 審計(jì)策略

audit summary　 審計(jì)總結(jié)，審計(jì)小結(jié)

audit team 　審計(jì)小組

audit test　 審計(jì)測(cè)試

audit trai　l 審計(jì)軌跡

audit work　 審計(jì)工作

audit working paper　 審計(jì)工作底稿

audited financial statement 　審計(jì)會(huì)計(jì)報(bào)表，已審計(jì)財(cái)務(wù)報(bào)表

Auditing Guidelines (the～) 審計(jì)規(guī)范指南

auditing standards 　審計(jì)準(zhǔn)則

audit-oriented working paper 　(審計(jì))業(yè)務(wù)類(lèi)工作底稿

authorisation 　授權(quán)

authorisation of transaction 　交易的授權(quán)

availability 　可獲得性

B

balance　 余額;差額;平衡

balance sheet 　資產(chǎn)負(fù)債表

bank 　銀行

bank account 　銀行賬戶(hù)，銀行戶(hù)頭

bank statement 　銀行對(duì)賬單

barter transaction　 易貨交易，以物換物交易

basis of audit 　審計(jì)依據(jù)

basis of preparation (會(huì)計(jì)報(bào)表的)編制基礎(chǔ)

book of account　 賬目，賬簿

borrowing 　借款，貸款，借債

branch　 分支，分支機(jī)構(gòu)，分店

brought forward 　(賬戶(hù)余額等的)承上年，承上期，承上頁(yè)

budget　 預(yù)算

building 　建筑物;大樓

business conditions 　業(yè)務(wù)情況，經(jīng)營(yíng)情況

business licence 　(企業(yè)等的)營(yíng)業(yè)執(zhí)照

business relation 　業(yè)務(wù)關(guān)系