1 ability to perform the work 能力履行工作 OI)k0t^;D
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2 acceptance procedures 承兑程序过程 `{"V(YMEV
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3 accountability 经管责任,问责性 5?>Q[a.Ne
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4 accounting estimate 会计估计 EiM\`"o
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5 accounts receivable listing 应收账款挂牌 aRWj+[[7y
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6 accounts receivable 应收账款 E"BW-<_!
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7 accruals listing 应计项目挂牌 /P3Pv"r|8]
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8 accruals 应计项目 olo9YrHn
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9 accuracy 准确性 NODE`VFu
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10 adverse opinion 否定意见 0[g5[
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11 aged analysis 年老的分析(法,学)研究 4yxf/X)
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12 agents 代理人 @d3yqA
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13 agreed-upon procedures 约定审查业务 Jn?ZJZ
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14 analysis of errors 错误的分析(法,学)研究 }darXtZKkK
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15 anomalous error 反常的错误
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16 appointment ethics 任命伦理学 xWQQX
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17 appointment 任命 +Sv2'& B
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18 associated firms 联合的坚挺 LwQYO'X
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19 association of chartered certified accounts(ACCA) J(,gLl
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20 assurance engagement 保证约定 y3'K+?4
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21 assurance 保证 ,tFLx#e#
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22 audit 审计,审核,核数 Rwmr [g
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23 audit acceptance 审计承兑 J72kjj&C
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24 audit approach 审计靠近 kf",/?s2Z
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25 audit committee 审计委员会,审计小组 _ =O;Lz$x
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26 audit engagement 审计业务约定书 #)%dG3)e
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27 audit evaluation 审计评价 h7\16j
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28 audit evidence 审计证据 5=_))v<Tp
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29 audit plan 审计计划 Bd13p_V"6
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30 audit program 审计程序 6k\8ulHw
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31 audit report as a means of communication 审计报告如一个通讯方法 +-:G+9L@
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32 audit report 审计报告 "g;}B"rG
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33 audit risk 审计风险 {f%x8t$
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34 audit sampling 审计抽样 8nRxx`U\q
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35 audit staffing 审计工作人员 uchz<z1
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36 audit timing 审计定时 XM*%n8q7#N
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37 audit trail 审计线索 0(!=N1l
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38 auditing standards 审计准则 {B6tGLt#bf
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39 auditors duty of care 审计(查帐)员的抚养责任 KA0_uty/T
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40 auditors report 审计报告 W\yaovAt
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41 authority attached to ISAs 代理权附上到国际砂糖协定 <Okl.Iz>
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42 automated working papers 自动化了工作文件 '^6x-aeq[D
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43 bad debts 坏账 VbzW4J_
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44 bank 银行 XF N4m #
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45 bank reconciliation 银行对账单,余额调节表 uzUZuJ
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46 beneficial interests 受益权 iYxpIqWw
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47 best value 最好的价值48 business risk 经营风险 !@-g9z
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49 cadbury committee cadbury 委员会 V2|XcR
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50 cash count 现金盘点 dD8f`*"*=
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51 cash system 兑现系统 5S?+03h~
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52 changes in nature of engagement 改变约定的性质上 w[wrZ:[
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53 charges and commitments 费用和评论 P
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54 charities 宽大 (>Tq
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55 tom walls tom 墙壁 (>\w8]
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56 chronology of an audit 一审计的年代表 ^8yhx-mgb
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57 CIS application controls CIS 申请控制 Ui`Z>,0sFi
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 fgSe]q//
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59 client screening 委托人甄别 Xy(o0/7F9
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60 closely connected 接近地连接 IZkQmA=
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61 clubs 俱乐部 )tyhf(p6
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 #\]:lr{>?4
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63 communications on internal control 内部控制上的通讯 AG$S;)Yl9c
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64 companies act 公司法 *g<D p2`
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65 comparative financial statements 比较财务报表 X_eh+>D
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66 comparatives 比较的 ^sp+ sr :
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67 competence 能力 KPOr8=Rc
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68 compilation engagement 编辑约定 D^knN-nZ*
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69 completeness 完整性 S6r$n
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70 completion of the audit 审计的结束 U]Vu8
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71 compliance with accounting regulations 符合~的作法会计规则 yqm^4)Dp
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) 9o]h}Xc
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73 confidence 信任 f"j
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74 confidentiality 保密性 _^<HlfOK
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75 confirmation of accounts receivable 应收账款的查证 32r2<QrX
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76 conflict of interest 利益冲突 cbo
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77 constructive obligation 建设的待付款 vPn( ~d_
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78 contingent asset 或有资产 \)=X=yn2