A
Ability to perform the work 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
Accept an audit engagement 接受业务委托
Acceptance procedures 承兑程序过程
Accepting the engagement for the first 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
Account balances and transaction levels 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
Accounting estimate 会计估计
Accounting firm 会计师事务所
Accounting information 会计信息
