1 ability to perform the work 能力履行工作 Vl]>u+YqE
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2 acceptance procedures 承兑程序过程 E^PB)D(.
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3 accountability 经管责任,问责性 ^.tg 7%dJ
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4 accounting estimate 会计估计 $kgVa^
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5 accounts receivable listing 应收账款挂牌 <i[HbgUlO.
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6 accounts receivable 应收账款 m|# y
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7 accruals listing 应计项目挂牌 $(
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8 accruals 应计项目 ]Dzlp7Y}
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9 accuracy 准确性 !wNO8;(
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10 adverse opinion 否定意见 AGno6g
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11 aged analysis 年老的分析(法,学)研究 'yth'[
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12 agents 代理人
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13 agreed-upon procedures 约定审查业务 .543N<w
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14 analysis of errors 错误的分析(法,学)研究
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15 anomalous error 反常的错误 %SI'BJ
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16 appointment ethics 任命伦理学 p'fYULYE
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17 appointment 任命 tDo"K3
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18 associated firms 联合的坚挺 BHw, 4#F1;
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19 association of chartered certified accounts(ACCA) hcc/=_hA
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20 assurance engagement 保证约定 eFAnFJ][L
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21 assurance 保证 q;U,s)Uz^
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22 audit 审计,审核,核数 __@BUK{ q
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23 audit acceptance 审计承兑 .2pK.$.
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24 audit approach 审计靠近 -+5>|N#
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25 audit committee 审计委员会,审计小组 R4@
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26 audit engagement 审计业务约定书
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27 audit evaluation 审计评价 2Hdu:"j
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28 audit evidence 审计证据 PX99uWx5]
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29 audit plan 审计计划 a>)f=uS
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30 audit program 审计程序 6Iw\c
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31 audit report as a means of communication 审计报告如一个通讯方法 @H<q"-J
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32 audit report 审计报告 .G^YqJ 4
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33 audit risk 审计风险 fQ98(+6
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34 audit sampling 审计抽样 66 Tpi![
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35 audit staffing 审计工作人员 0g\(+Qg^
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36 audit timing 审计定时 s79r@])=
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37 audit trail 审计线索 &0f,~ /%Z
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38 auditing standards 审计准则 b6 M
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39 auditors duty of care 审计(查帐)员的抚养责任 `"~%bS
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40 auditors report 审计报告 ETLD$=iS
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41 authority attached to ISAs 代理权附上到国际砂糖协定 oE~Bq/p
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42 automated working papers 自动化了工作文件 "\=U)CJ
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43 bad debts 坏账 qCO/?kW
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44 bank 银行 _2nx^E(pd
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45 bank reconciliation 银行对账单,余额调节表 |CzSU1ma
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46 beneficial interests 受益权 H.2QKws^F
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47 best value 最好的价值48 business risk 经营风险 D0q":WvE
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49 cadbury committee cadbury 委员会 :@)>r9N
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50 cash count 现金盘点 }{"fJ3] c^
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51 cash system 兑现系统 ]tDDq=+v
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52 changes in nature of engagement 改变约定的性质上 rbCAnwA2
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53 charges and commitments 费用和评论 "Pf~iwfw
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54 charities 宽大 g[t [/TV
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55 tom walls tom 墙壁 RGU\h[
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56 chronology of an audit 一审计的年代表 x=jK:3BF
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57 CIS application controls CIS 申请控制 ##o#eZq:"
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 ,=:D
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59 client screening 委托人甄别
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60 closely connected 接近地连接 T n}s*<=V
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61 clubs 俱乐部 "}JZU!?
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 EyLu O-5
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63 communications on internal control 内部控制上的通讯 _7)n(1h[3b
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64 companies act 公司法 6i*sm.SDw
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65 comparative financial statements 比较财务报表 L~>i,
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66 comparatives 比较的 y|q3Wa
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67 competence 能力 :Lug7bUVD
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68 compilation engagement 编辑约定
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69 completeness 完整性 (%:c#;#
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70 completion of the audit 审计的结束 27<
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71 compliance with accounting regulations 符合~的作法会计规则 $DUZ!zaH!
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) .y,0[i V
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73 confidence 信任 C{XmVc.
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74 confidentiality 保密性 UOmY-\ &c
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75 confirmation of accounts receivable 应收账款的查证 H]jhAf<h
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76 conflict of interest 利益冲突 14'45
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77 constructive obligation 建设的待付款 B !=F2
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78 contingent asset 或有资产 5lT*hF