《审计业务词汇(校订版)》.pdfVIP

A Accounting system 会计系统 Accounting treatment 会计处理 Ability to perform the work 履职能力 Accruals 权责发生额/权责发生制 Ability to continue as a going concern Accruals listing 权责发生额明细 持续经营能力 Accuracy 准确性，精确性 Acceptability 可接受性/可接受程度 A change in engagement 变更约定书 Acceptable level of detection risk 检查 Addressee of the audit report 审计报告 风险的可接受水平 的收件人 Acceptance of engagement 接受委托 An adequate accounting and internal Accept an audit engagement 接受业务 control system 适当的会计和内部控制系 委托 统 Acceptance procedures 承兑程序 Adjust the financial statements 调整财 Accepting the engagement for the first ti 务报表 me 首次接受委托 Adjusting and reclassification entries Access to asset 有权接触资产 调整和重分类分录 According to 根据/依据/依照 Additional audit procedures 追加审计程 Account balance 账户余额 序 Account balances and transaction levels Addressee 收件人/收信人 相关账户、交易层面 Administration of State-owned Assets Account for 对……进行会计处理/核算； 国有资产管理局 解释 Administrative laws and regulations 行 Accountability 经管责任/ 问责性 政法规 Accounting 会计/会计学 Adequately disclosed 适当披露 Accounting advisory service 会计咨询 Advance payment 预付款 服务 Adverse impact 不利影响/负面影响 Accounting estimate 会计估计 Adverse opinion 反对意见 Accounting firm 会计师事务所 Advisory group 咨询组/顾问组 Accounting i