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ability to continue as a going concern 持续经营能力 qOy0QZ#0
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acceptability 可接受性,可接受程度 @nAl*#M*D
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acceptable level of detection risk 检查风险的可接受水平 (
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acceptance of engagement 接受委托 1|m%xX,[
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accepting the engagement for the first time 首次接受委托 7"F29\
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access to asset 对资产的接触 0Py*%}r1
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according to 根据,依据,依照 v-BQ>-& s
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account balance 账户余额 Nz}PcWF/
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account for 对……进行会计处理,核算;解释 Sy']fGvx
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accounting 会计,会计学 ,OERDWW|6
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accounting advisory serve 会计咨询服务 &isKU8n
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accounting firm 会计师事务所 .)SR3?
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accounting information 会计信息,会计资料 d&\3}uH
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accounting period 会计期间 [2Zl
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accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 Xdwpn+7s
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accounting records 会计记录 6']Hm
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accounting responsibility 会计责任
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accounting service 会计服务 [Ky3WppR
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accounting standards 会计准则 i(_A;TT6
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Accounting Standards for Business Enterprises 企业会计准则 a HVzBcCPh
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accounting system 会计系统 Nk<^ Qv
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accounting treatment 会计处理 yYaoA/0
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accuracy 准确性,精确性 IrMB=pWo
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additional audit procedures 追加审计程序 Zazff@O *
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addressee 收件人,收信人 Bp3E)l
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Administration of State-owned Assets (the~) 国有资产管理局 dFF=-_O>
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administrative laws and regulations 行政法规 JhfVm*,
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adverse impact 不利影响,负面影响 "VZXi_P
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adverse opinion 反对意见 R(`:~@3\6
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advisory group 咨询组,顾问组 :aK?Dt Z
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agency fee 代理费,代理费用 -^5467
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aggregate 总计,合计为…… i'7+
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alternation of document and record 变造文件和记录 %IX)+
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alternative audit procedures 替代审计程序,备选审计程序 T*f/M
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amend 修改,修订 i=cST8!8N
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amortisation 摊销 G$>QH-p
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analytical capacity 分析能力 3f] ;y<Km
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analytical procedures 分析性程序 8.[F3Tk=
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annual financial statements 年度会计报表,年度财务报表 !R"W2 Z4h
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appendix 附录,附表 C/IF~<B
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applicable 适用的 @kqxN\DE
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applicable laws and regulations 适用的法规 L%T(H<