1、审计业务常用词汇-12-A Abilitytoperformthework能力履行工作Ability to continue as a going concern 持续经营能力Acceptability 可接受性，可接受程度Acceptable level of detection risk 检查风险的可接受水平Acceptance of engagement 接受委托Acceptanauditengagement接受业务委托Acceptanceprocedures承兑程序过程Accepting the enga
2、gement for the first time 首次接受委托Access to asset 对资产的接触According to 根据，依据，依照Account balance 账户余额Accountbalancesandtransactionlevels相关账户、交易层面Account for 对……进行会计处理，核算；解释Accountability经管责任问责性Accountability成本会计Accounting 会计，会计学Accounting advisory serve
3、 会计咨询服务Accountingestimate会计估计Accounting firm 会计师事务所Accounting information 会计信息Accounting period 会计期间Accounting policies 会计政策Accountingpolicyalternative会计政策变更Accounting professional bodies 会计职业组织，会计职业团体Accounting records 会计记录Accounting responsibility
4、 会计责任Accountsreceivablelisting应收帐款挂牌Accountsreceivable应收账款Accounting service 会计服务Accounting standards 会计准则Accounting Standards for Business Enterprises 企业会计准则Accounting system 会计系统Accounting treatment 会计处理Accrualslisting应计项目挂牌Accruals应计项目Accuracy 准
5、确性，精确性Achangeinengagement变更约定书Addresseeoftheauditreport审计报告的收件人Anadequateaccountingandinternalcontrolsystem适当的会计和内部控制系统Adjustthefinancialstatements调整财务报表Adjustingandreclassificationentries调整和重分类分录Additional audit procedures 追加审计程序Addressee 收件人，收信人Administration of Stat
6、e-owned Assets (the～) 国有资产管理局Administrative laws and regulations 行政法规Adequatelydisclosed适当披露Advance预付款Adverse impact 不利影响，负面影响Adverse opinion 反对意见Advisory group 咨询组，顾问组Adverseopinion否定意见Agency fee 代理费，代理费用Ageneralknowledgeof…，apreminaryknowledgeof 初步了解
7、Agedtrialbalance过期账项试算表Agedtrialbalance账龄分析表Aggregate 累计 总计，合计为……Agedanalysis年老的分析（法,学）研究Agingschedule账龄分析表Ageneralknowledgeof初步了解―――的情况Agents代理人Aggregate总计-12-Agreed-uponprocedures约定审查业务执行商定程序Alternation of document and record 变造（更改）文件和记录Alterationofrecordsor
