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 engagement for the fi
2、rst 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 会计咨询服务Accountingestimate会计估计Acc
3、ounting 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 会计责任Accountsreceivablelisting应收帐款挂牌Accountsrecei
4、vable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 准确性，精确性Achangeinengagement变更约定书Addresseeoftheauditreport审计报告的收件人Anade
5、quateaccountingandinternalcontrolsystem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 State-owned Assets (the～) 国有资产管理局Administrative laws and regulations 行政法规Adequat
7、gschedule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Alterationofrecordsordocuments文件或凭证Alternative audit procedures 替代审计程序，备选审计程序Amend 修改，修
