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ability to continue as a going concern 持续经营能力 dKzG,/1W[m
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acceptability 可接受性,可接受程度 |'h(S|
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acceptable level of detection risk 检查风险的可接受水平 B!wN%>U
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acceptance of engagement 接受委托 #_DpiiS,.Q
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accepting the engagement for the first time 首次接受委托 #
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access to asset 对资产的接触 =-r"@2HBq
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according to 根据,依据,依照 4fi4F1 f
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account balance 账户余额 WZ'<iI
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account for 对……进行会计处理,核算;解释 1aAOT6h
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accounting 会计,会计学 xrf|c
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accounting advisory serve 会计咨询服务 Wd'}YbC
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accounting firm 会计师事务所 SY,ns*>1F
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accounting information 会计信息,会计资料 Ue}1(2.v
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accounting period 会计期间 d:'{h"M6
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accounting policies 会计政策 [j6]!p]S$
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accounting professional bodies 会计职业组织,会计职业团体 7J);{ &x9h
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accounting records 会计记录 1UMEbb
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accounting responsibility 会计责任 -5*OSA:8x
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accounting service 会计服务 WO>,=^zPJ
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accounting standards 会计准则
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accounting system 会计系统 -8)Hulo/{U
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accounting treatment 会计处理 _gMr]%Q
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accuracy 准确性,精确性 - +a,Ej
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additional audit procedures 追加审计程序 aj4ZS
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addressee 收件人,收信人 H'i\N?VL
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administrative laws and regulations 行政法规 +(!/(2>~
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adverse impact 不利影响,负面影响 Ar)EbGId
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adverse opinion 反对意见 o}
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agency fee 代理费,代理费用 !Ge;f/@
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aggregate 总计,合计为…… k;c
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alternation of document and record 变造文件和记录 (c0L@8L
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alternative audit procedures 替代审计程序,备选审计程序 Yz;7g8HI
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amend 修改,修订 fln[Q2zl
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amortisation 摊销 R?1Z[N
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analytical capacity 分析能力 `Hw][qy#
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analytical procedures 分析性程序 jOCV
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annual financial statements 年度会计报表,年度财务报表 ^W sgAyCB
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appendix 附录,附表 v2tVq_\AMx
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applicable 适用的 Zb_A(mnzh
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applicable laws and regulations 适用的法规 8Dl(zY K;
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appropriate authorization 适当的授权 Vs TgK
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assertion (会计报表上的)认定;确认 [^GBg>k
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 13 h,V]ak
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associated company 联属公司,联营公司 02J(*_o
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association 联合,结合;协会,社团 _'mC*7+
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assumption 假设,假定 $@kOMT
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attestation service 鉴证服务 :~R a}
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audit adjustment 审计调整 IR]5,K^l
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audit areas 审计领域 5nBJj
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audit conclusion 审计结论 l
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audit effectiveness 审计效果 Y=|20Y\K
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audit efficiency 审计效率 1P"{
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audit engagement letter 审计业务约定书 117lhx].'
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