1 ability to perform the work 能力履行工作 =v8q
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2 acceptance procedures 承兑程序过程 3 0Z;}<)9
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3 accountability 经管责任,问责性 ]3G2mY;`"%
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4 accounting estimate 会计估计 42M3c&@P
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5 accounts receivable listing 应收账款挂牌 qM)^]2_-
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6 accounts receivable 应收账款 'E9jv4E$n
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7 accruals listing 应计项目挂牌 #R$!|
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8 accruals 应计项目 '@FKgy;B)-
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9 accuracy 准确性 3c)LBM
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10 adverse opinion 否定意见 9ccEF6o0=
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11 aged analysis 年老的分析(法,学)研究 Q_Rr5/
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12 agents 代理人 P7n~Ui~U
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13 agreed-upon procedures 约定审查业务 Lqt]
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14 analysis of errors 错误的分析(法,学)研究 UU_k"D~
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15 anomalous error 反常的错误 Z`D#L[z$
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16 appointment ethics 任命伦理学 "-9YvB#
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17 appointment 任命 ev>: 3_ s
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18 associated firms 联合的坚挺 s<myZ T$
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19 association of chartered certified accounts(ACCA) T
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20 assurance engagement 保证约定 rei<{woX
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21 assurance 保证 _.j KcDf
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22 audit 审计,审核,核数 W!{uEH{%l
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23 audit acceptance 审计承兑 bAgKOfT
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24 audit approach 审计靠近 &{$\]sv
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25 audit committee 审计委员会,审计小组 )|:|.`H
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26 audit engagement 审计业务约定书 h'
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27 audit evaluation 审计评价 9s}--_k?F2
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28 audit evidence 审计证据 1iUy*p65:
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29 audit plan 审计计划 j0Q;OKu
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30 audit program 审计程序 ]LD@I;(_
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31 audit report as a means of communication 审计报告如一个通讯方法 "UE'dWz
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32 audit report 审计报告 Ji=E 1R
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33 audit risk 审计风险 Ls9G:>'rR
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34 audit sampling 审计抽样 9khD7v
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35 audit staffing 审计工作人员 oYu5]ry
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36 audit timing 审计定时 ~(}zp<e|
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37 audit trail 审计线索 zD?<m
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38 auditing standards 审计准则 ^NP" m
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39 auditors duty of care 审计(查帐)员的抚养责任 t&ngOF
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40 auditors report 审计报告 JTx&_Ok#
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41 authority attached to ISAs 代理权附上到国际砂糖协定 mgS%YG
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42 automated working papers 自动化了工作文件 4%B${zP(.}
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43 bad debts 坏账 m@O
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44 bank 银行 &}rh+z
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45 bank reconciliation 银行对账单,余额调节表 B6,"S5@
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46 beneficial interests 受益权 9hcZbM]
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47 best value 最好的价值48 business risk 经营风险 (ZDRjBth[
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49 cadbury committee cadbury 委员会 X|X6^}
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50 cash count 现金盘点 R(3V !ph
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51 cash system 兑现系统 w+ bMDp
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52 changes in nature of engagement 改变约定的性质上 Q9{%
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53 charges and commitments 费用和评论 'R= r9_%
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54 charities 宽大 K" Y,K
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55 tom walls tom 墙壁 ]x! vPIyq
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56 chronology of an audit 一审计的年代表 SI U"cO4
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57 CIS application controls CIS 申请控制 BT>8
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 8z\WyDz
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59 client screening 委托人甄别 v$lP?\P;}X
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60 closely connected 接近地连接 9_oIAn
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61 clubs 俱乐部 ^2XoYgv
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 oljl&tuQy
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63 communications on internal control 内部控制上的通讯 %/jmQ6z^
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64 companies act 公司法 gtJUQu p2
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65 comparative financial statements 比较财务报表 -7>vh|3
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66 comparatives 比较的 J8~3LE
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67 competence 能力 UPA))Iv>
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68 compilation engagement 编辑约定 |&o%c/
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69 completeness 完整性 Q];+?Pu.
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70 completion of the audit 审计的结束 %
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71 compliance with accounting regulations 符合~的作法会计规则 B/&axm%0
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) 8it|yK.G@&
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73 confidence 信任 [-=PK\ B
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74 confidentiality 保密性 T[*
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75 confirmation of accounts receivable 应收账款的查证 ;XRLp:y
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76 conflict of interest 利益冲突 SzMh}xDh2
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77 constructive obligation 建设的待付款 ym{?vY
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78 contingent asset 或有资产 K3M<%