1 ability to perform the work 能力履行工作 apQ` l^
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2 acceptance procedures 承兑程序过程 m }I@:s2
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3 accountability 经管责任,问责性 td{M%D,R"
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4 accounting estimate 会计估计 *cn,[
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5 accounts receivable listing 应收账款挂牌 Oi#F
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6 accounts receivable 应收账款 S(xlN7=
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7 accruals listing 应计项目挂牌 k@r%>Ul@
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8 accruals 应计项目 )=6|G^
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9 accuracy 准确性 F8{"Rk}
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10 adverse opinion 否定意见 #hPa:I$Oc
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11 aged analysis 年老的分析(法,学)研究 .: ~);9kj
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12 agents 代理人 YB{hQ<W
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13 agreed-upon procedures 约定审查业务 QTX5F5w
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14 analysis of errors 错误的分析(法,学)研究 Xk=bb267
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15 anomalous error 反常的错误 ^gx`@^su
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16 appointment ethics 任命伦理学 B;f\H,/59
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17 appointment 任命 >D20f<w(H
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18 associated firms 联合的坚挺 \[</|]'[
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19 association of chartered certified accounts(ACCA) 3D<s#
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20 assurance engagement 保证约定 J+oK:tzt8
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21 assurance 保证 WN8XiV
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22 audit 审计,审核,核数 oCD#Gmr
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23 audit acceptance 审计承兑 ]7SX _:'*
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24 audit approach 审计靠近 7q_B`$ata
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25 audit committee 审计委员会,审计小组 Ak(_![Q:q\
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26 audit engagement 审计业务约定书 UuD
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27 audit evaluation 审计评价 OhUEp g[
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28 audit evidence 审计证据 d&mSoPf
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29 audit plan 审计计划 rybs9:_}
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30 audit program 审计程序 t[>y=89
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31 audit report as a means of communication 审计报告如一个通讯方法 s^:8bFn9$
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32 audit report 审计报告 Vgzw ['L}
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33 audit risk 审计风险 ? [~ "$
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34 audit sampling 审计抽样 }O=QXIF5
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35 audit staffing 审计工作人员 FdrH,
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36 audit timing 审计定时 e) Q{yO
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37 audit trail 审计线索 n/ ]<Bc?
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38 auditing standards 审计准则 3]Jl\<0
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39 auditors duty of care 审计(查帐)员的抚养责任 VK/@jrL+
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40 auditors report 审计报告 i-6,r [<
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41 authority attached to ISAs 代理权附上到国际砂糖协定 v]`}T/n
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42 automated working papers 自动化了工作文件 ?9jl8r>
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43 bad debts 坏账 "'389*-
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44 bank 银行 '3
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45 bank reconciliation 银行对账单,余额调节表 RPH]@
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46 beneficial interests 受益权 ;=.i+
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47 best value 最好的价值48 business risk 经营风险 }d<xbL!#
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49 cadbury committee cadbury 委员会 "S#}iYp
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50 cash count 现金盘点 *RM?SE6;
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51 cash system 兑现系统 |$$gj[+^
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52 changes in nature of engagement 改变约定的性质上 {Pi+V
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53 charges and commitments 费用和评论 al{;]>W
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54 charities 宽大 uU_0t;oR3
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55 tom walls tom 墙壁 r3 OTU$t?
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56 chronology of an audit 一审计的年代表 [A@K)A$f
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57 CIS application controls CIS 申请控制 Vfm (K
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 4Ji6B)B
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59 client screening 委托人甄别 k]J!E-yI8
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60 closely connected 接近地连接 ~g&FeMo
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61 clubs 俱乐部 eRI'pi[#.
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 B.zRDB}i=
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63 communications on internal control 内部控制上的通讯 j%|#8oV
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64 companies act 公司法 s)?=4zJ
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65 comparative financial statements 比较财务报表 RbexsBq
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66 comparatives 比较的 $UgQ1Qc
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67 competence 能力 \ C^fi}/]
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68 compilation engagement 编辑约定 Pfy2PpA
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69 completeness 完整性 /h)_Q;35S;
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70 completion of the audit 审计的结束 %t*_Rtz\o
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71 compliance with accounting regulations 符合~的作法会计规则 3<5E254N
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) }|MPQy
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73 confidence 信任 );8Nj
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74 confidentiality 保密性 zQ;jaS3hf
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75 confirmation of accounts receivable 应收账款的查证 Ch3{q/-g
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76 conflict of interest 利益冲突 4# pn]
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77 constructive obligation 建设的待付款 ]n8
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78 contingent asset 或有资产 v#. %eF
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