1 ability to perform the work 能力履行工作 "z9C@T
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2 acceptance procedures 承兑程序过程 qA>#;UTp
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3 accountability 经管责任,问责性 iq' PeVo
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4 accounting estimate 会计估计 n.g-%4\q
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5 accounts receivable listing 应收账款挂牌 ]N 9N][n
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6 accounts receivable 应收账款 I8XP`Ccq
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7 accruals listing 应计项目挂牌 `,}7LfY
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8 accruals 应计项目
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9 accuracy 准确性 SCfp5W7~
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10 adverse opinion 否定意见 ,8r?C !m]
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11 aged analysis 年老的分析(法,学)研究 ].Yz
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12 agents 代理人 e|oMbTZ5m
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13 agreed-upon procedures 约定审查业务 SnG(/1C8
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14 analysis of errors 错误的分析(法,学)研究 xf&[QG+Ef
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15 anomalous error 反常的错误 j""ZFh04
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16 appointment ethics 任命伦理学 >B6*`3v
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17 appointment 任命 6 J>A U
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18 associated firms 联合的坚挺 0B(s+#s
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19 association of chartered certified accounts(ACCA) e*Wk;D&
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20 assurance engagement 保证约定 Il
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21 assurance 保证 {dZ]+2Z~+
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22 audit 审计,审核,核数 q
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23 audit acceptance 审计承兑 ^i|R6oO_5
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24 audit approach 审计靠近 0h A: =r
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25 audit committee 审计委员会,审计小组 kqCsEtm]
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26 audit engagement 审计业务约定书 SE\?8cs]-
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27 audit evaluation 审计评价 eyKxnBz
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28 audit evidence 审计证据 R%KF/1;/
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29 audit plan 审计计划 t8-P'3,Q$
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30 audit program 审计程序 P] *x6c^n
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31 audit report as a means of communication 审计报告如一个通讯方法 b$klm6nMvm
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32 audit report 审计报告 l~"T>=jq3
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33 audit risk 审计风险 opa}z-7>^
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34 audit sampling 审计抽样 ~yJ 2@2I
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35 audit staffing 审计工作人员 b=r 3WkB6
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36 audit timing 审计定时 $A?9U}V#^
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37 audit trail 审计线索 J'Pyn
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38 auditing standards 审计准则 se x\dg<
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39 auditors duty of care 审计(查帐)员的抚养责任 VaD+:b4
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40 auditors report 审计报告 GCJ[x n(_
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41 authority attached to ISAs 代理权附上到国际砂糖协定 }PJsPIa3j
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42 automated working papers 自动化了工作文件
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43 bad debts 坏账 ]P3m=/w
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44 bank 银行 uj6'T Sl
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45 bank reconciliation 银行对账单,余额调节表 E<\$3G-do
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46 beneficial interests 受益权 i#V(oSx
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47 best value 最好的价值48 business risk 经营风险 gQr+~O
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49 cadbury committee cadbury 委员会 P)K$+oo
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50 cash count 现金盘点 +b-ON@9]J`
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51 cash system 兑现系统 U:TkO=/>:
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52 changes in nature of engagement 改变约定的性质上 m,Y/ke\
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53 charges and commitments 费用和评论 :dt[ #
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54 charities 宽大 X d+H()nR
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55 tom walls tom 墙壁 A5Hx$.Z
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56 chronology of an audit 一审计的年代表 kK=VG<
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57 CIS application controls CIS 申请控制 ? uYO]!VC
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 bX$z)]KKu
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59 client screening 委托人甄别 eaFkDl
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60 closely connected 接近地连接
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61 clubs 俱乐部 %k#+nad
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 ]W?cy
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63 communications on internal control 内部控制上的通讯 %f'pAc|#
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64 companies act 公司法 uJ2ZHrJ
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65 comparative financial statements 比较财务报表 +S{m!j%B
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66 comparatives 比较的 @_C]5D^J^~
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67 competence 能力 4C`RxQJM
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68 compilation engagement 编辑约定 iAH,f5T
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69 completeness 完整性 G%s O{k7
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70 completion of the audit 审计的结束 rpiuFst
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71 compliance with accounting regulations 符合~的作法会计规则 fZ-"._9UyH
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) x~5,v5R^]
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73 confidence 信任 C)U4Fr ?E:
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74 confidentiality 保密性 1R}9k)JQ
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75 confirmation of accounts receivable 应收账款的查证 >I
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76 conflict of interest 利益冲突 y7pBcyWTE=
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77 constructive obligation 建设的待付款 %/3+:}@G
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78 contingent asset 或有资产 = -oP,$k