122 expert 专家 3Nk
)
?Suv.!wfLl
123 external audit 独立审计 x_
OZdI
g#r,u5<*?
124 external review reports 外部的评论报告 7-2,|(Xg
Q0(3ps~H
125 fair 公正 jGFDj"Y
V
u1|5
126 fee negotiation 费谈判 4S*7*ak{
F?hGt]o
127 final assessment of control risk 控制风险的确定评定 P;[>TCs ]8
_2rxDd1#.
128 final audit 期末审计 b*dEX%H8sf
e\WG-zi/
129 financial statement assertions 财政报告宣称 V2BsvR`
cPg$*,]
130 financial 财务 0&2eiMKG?n
S@6 :H"
131 finished goods 产成品 u!9bhL`
rj-Q+rgup
132 flowcharts 流程图 d1hXzJs
}(v <f*7=n
133 fraud and error 舞弊 _[8sL^
!AFii:#
134 fraud 欺诈 6M X4h
8npjQ;%4>
135 fundamental principles 基本原理 Uf
v0Xj
!?J?R-C
136 general CIS controls 一般的 CIS 控制 nCPIpw,]M
A\T9>z^k
137 general reports to 对…的一般报告 :my@Oxx4@
P(Z\y^S
138 going concern assumption 持续经营假设 xT;j_'9U;
: ?z E@Ct
139 going concern 持续经营 #u$ Z/,
w$FN(BfA
140 goods on sale or return 货物准许退货买卖 iYb{qv_4
'^~38=FA
141 goodwill 商誉 Xr$hQbl5D
of>}fJ_p
142 governance 统治 O`FuXB(t
hnnPi
143 greenbury committee greenbury 委员会 VDC"tSQ
|
sZu1K
144 guidance for internal auditors 指导为内部审计员 gfmaO]
o!}/&
'(
145 hampel committee hampel 委员会
z+F:_
5 @61=Au
146 haphazard selection 随意选择 egy#8U)Z
ff<adl-
147 hospitality 款待 GN
?1dwI
(h>+ivf|
148 human resources 人力资源 {uji7TB
k80!!S=_>
149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程 Jej-b<HmQ
:j(D&?ao
150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器 &{(8EvuDd
u(P;) E"1
151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统 ~ZXAW~a}
O!.mc=Gx7
152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统 AAld2"r
R22P
ol
153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑 Mq2[^l!qu
@iD5X.c
154 IAS 2 inventories 信息家电 2 库存 M}W};~V2ng
/e4#DH
155 IAS 10 events after the balance sheet date 32ae? d
I0]"o#LjT
156 IFACs code of ethics for professional accountants {qkd63X
4E.K6=k|=a
157 income tax 所得税 }%I)bU
0&|,HK
158 incoming auditors 收入审计(查帐)员 d*TpHLm
&+>)H$5
159 independent estimate 独立的估计 W_z?t;
g w`}eA$
160 ineligible for appointment 无被选资格的为任命 9dXtugp|
=D6H?K-k!
161 information technology 信息技术
kN,WB