A g dBH\K (\
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ability to continue as a going concern 持续经营能力 9(9\kQj{C
0bIhP,4&
acceptability 可接受性,可接受程度 9H%L;C5<
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acceptable level of detection risk 检查风险的可接受水平 0o!Egq_
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acceptance of engagement 接受委托 /;1h-Rc>
ID=^497
accepting the engagement for the first time 首次接受委托 bq}o#d5p-_
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access to asset 对资产的接触 7OZjLD{ID
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according to 根据,依据,依照 ~p/1
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account balance 账户余额 f,Dj@?3+
#F >R5 D
account for 对……进行会计处理,核算;解释 )6-!,D0 db
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accounting 会计,会计学 ytGcigw(P
AtlUxFX0S
accounting advisory serve 会计咨询服务 &p^8zE s
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accounting firm 会计师事务所 RS[QZOoW}
zC\L-i>G
accounting information 会计信息,会计资料 m:{IVvN_
7%^/Jm
accounting period 会计期间
lxD~[e
1A\N$9Dls
accounting policies 会计政策 fnO>v/&B
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accounting professional bodies 会计职业组织,会计职业团体 >*goDtTjp
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accounting records 会计记录 ZC:7N{a
-]~vEfq+T
accounting responsibility 会计责任 0)-yLfTn
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accounting service 会计服务 ^NiS7 )FX
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accounting standards 会计准则 OAZ5I)D>
PPSSar
Accounting Standards for Business Enterprises 企业会计准则 ;JQ;LbEn
V17SJSC-
accounting system 会计系统 q'[q]
=?gB@vS
accounting treatment 会计处理 <2>Qr(bb
x\R
8W8M
accuracy 准确性,精确性 ,O/ t6'
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additional audit procedures 追加审计程序 iqPMCOPZ
&ywU^hBh
addressee 收件人,收信人 h#rziZ(
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Administration of State-owned Assets (the~) 国有资产管理局 }&O}t{gS*
8!(09gW'>
administrative laws and regulations 行政法规 Gg=Y}S7:
&;Jg2f%.
adverse impact 不利影响,负面影响 `z{sDe;
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adverse opinion 反对意见 9s'[p'[Z
{:0TiOP5x
advisory group 咨询组,顾问组
+Q+>{HK
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agency fee 代理费,代理费用 0B?t:XU ,
i j+)U`
aggregate 总计,合计为…… YZ0Jei8+-
of k@.TmO
alternation of document and record 变造文件和记录 ^J-\s_)"
Tweku}D7
alternative audit procedures 替代审计程序,备选审计程序 qTUyax
~y.t amNW
amend 修改,修订 =7212('F
/I/gbmc)
amortisation 摊销 QlCs,bT
D
YFfq
analytical capacity 分析能力 (B:+md\Q
~SN
*
analytical procedures 分析性程序 {WoS&eL
Y ZyV
annual financial statements 年度会计报表,年度财务报表 {N2MskK
:@8N${7`$A
appendix 附录,附表 L&L