1 ability to perform the work 能力履行工作 >.~^(
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2 acceptance procedures 承兑程序过程 fv#e 8
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3 accountability 经管责任,问责性 7?/ Fr(\
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4 accounting estimate 会计估计 Fb[<YX"
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5 accounts receivable listing 应收账款挂牌 R6CxNPRJ
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6 accounts receivable 应收账款
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7 accruals listing 应计项目挂牌 &vd9\Pp
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8 accruals 应计项目 Y{um1)k
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9 accuracy 准确性 CP/`ON
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10 adverse opinion 否定意见 c\"oj&>A
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11 aged analysis 年老的分析(法,学)研究 L 'H1\'
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12 agents 代理人 Cz m`5
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13 agreed-upon procedures 约定审查业务 Y#NlbKkzu
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14 analysis of errors 错误的分析(法,学)研究 P g7W:L7
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15 anomalous error 反常的错误 nBZqhtr
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16 appointment ethics 任命伦理学 cA AJ7?
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17 appointment 任命 ] E`J5o}op
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18 associated firms 联合的坚挺 %GjF;dJ
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19 association of chartered certified accounts(ACCA) n"d~UV^Uw
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20 assurance engagement 保证约定 .K;*uq:0
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21 assurance 保证 =`Nnd@3v
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22 audit 审计,审核,核数 Y#3m|b45n
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23 audit acceptance 审计承兑 Q/-YLf.
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24 audit approach 审计靠近 $Y)|&,
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25 audit committee 审计委员会,审计小组 [t,grdw
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26 audit engagement 审计业务约定书 #li;L
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27 audit evaluation 审计评价 .V
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28 audit evidence 审计证据 E+UOuf*(
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29 audit plan 审计计划 E}.cz\!.
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30 audit program 审计程序 ?^5W.`Y2i
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31 audit report as a means of communication 审计报告如一个通讯方法 Dbz\8gmY
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32 audit report 审计报告 5rfGMk<
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33 audit risk 审计风险 yEzp+Ky
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34 audit sampling 审计抽样 =KMd! $J\
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35 audit staffing 审计工作人员 6D/5vM1
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36 audit timing 审计定时 C} Ewi-
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37 audit trail 审计线索 DM~Q+C=Yr
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38 auditing standards 审计准则 =DGaK0n
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39 auditors duty of care 审计(查帐)员的抚养责任 ^V_vpr]}P
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40 auditors report 审计报告 h&;
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41 authority attached to ISAs 代理权附上到国际砂糖协定 64hr|v
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42 automated working papers 自动化了工作文件 xBR2tDi%
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43 bad debts 坏账 V?0|#=_mE
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44 bank 银行 DyYl97+Z?
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45 bank reconciliation 银行对账单,余额调节表 eWW\m[k]}
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46 beneficial interests 受益权 oRmN|d ~4
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47 best value 最好的价值48 business risk 经营风险 G{YJ(6etZ
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49 cadbury committee cadbury 委员会 #0hX)7(j
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50 cash count 现金盘点 yrE|cH'f0
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51 cash system 兑现系统 ~?+Jt3?,
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52 changes in nature of engagement 改变约定的性质上 LtXFGPQ f
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53 charges and commitments 费用和评论 f:=q=i
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54 charities 宽大 HVh+Zk
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55 tom walls tom 墙壁 QR\qGhQ
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56 chronology of an audit 一审计的年代表 s{Ryh.IyI
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57 CIS application controls CIS 申请控制 U3ED3)
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 0waQw7
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59 client screening 委托人甄别 uRxo,.}c
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60 closely connected 接近地连接 &NB[:S=
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61 clubs 俱乐部 xud =(HLl
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 KR
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63 communications on internal control 内部控制上的通讯 ZMy,<wk
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64 companies act 公司法 o%RyE]pw,
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65 comparative financial statements 比较财务报表 u2@:[:Ao
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66 comparatives 比较的 G %Wjtrpj
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67 competence 能力 x_s9DkX
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68 compilation engagement 编辑约定 #92MI#|n9
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69 completeness 完整性 cRI&cN"o
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70 completion of the audit 审计的结束 eM*@
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71 compliance with accounting regulations 符合~的作法会计规则 ;[uJ~7e3
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) _ ?xORzO
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73 confidence 信任 (wo.OH
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74 confidentiality 保密性 sJw#^l
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75 confirmation of accounts receivable 应收账款的查证 }BzV<8F
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76 conflict of interest 利益冲突 ri.;
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77 constructive obligation 建设的待付款 ![0\m2~iv
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78 contingent asset 或有资产 */u_RJ