1 ability to perform the work 能力履行工作 3zmbx~| =\
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2 acceptance procedures 承兑程序过程 #Mk3cp^Yl
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3 accountability 经管责任,问责性 "3 ++S
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4 accounting estimate 会计估计 >Q_
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5 accounts receivable listing 应收账款挂牌
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6 accounts receivable 应收账款 }Z\S__\9
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7 accruals listing 应计项目挂牌 LB({,0mcX
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8 accruals 应计项目 _KtV`bF
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9 accuracy 准确性 g9;s3qXiG
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10 adverse opinion 否定意见 a*}>yad
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11 aged analysis 年老的分析(法,学)研究 30SQ&j[N]
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12 agents 代理人 _u;pD-
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13 agreed-upon procedures 约定审查业务 vgDpo@fz8
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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 r9!s@n
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16 appointment ethics 任命伦理学 eU`O=uE
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17 appointment 任命 X!ldL|Ua%
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18 associated firms 联合的坚挺 ai?N!RX%H
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19 association of chartered certified accounts(ACCA) *_J{_7pwe
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20 assurance engagement 保证约定 br TP}A
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21 assurance 保证 z6;hFcO
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22 audit 审计,审核,核数 }CZw'fhVWO
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23 audit acceptance 审计承兑 =vQ J2Rg
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24 audit approach 审计靠近 K1R?Qt,qDF
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25 audit committee 审计委员会,审计小组 g)ZMU^1
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26 audit engagement 审计业务约定书 oP4+:r)LKD
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27 audit evaluation 审计评价 |*b-m k
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28 audit evidence 审计证据 |v :
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29 audit plan 审计计划 &Ruq8n<
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30 audit program 审计程序 5a@9PX^.J
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31 audit report as a means of communication 审计报告如一个通讯方法 KZcmNli&A
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32 audit report 审计报告 P zM yUv
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33 audit risk 审计风险 3iX\):4
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34 audit sampling 审计抽样 j`$$BVZ
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35 audit staffing 审计工作人员 W[j,QU
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36 audit timing 审计定时 HOCj* O4
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37 audit trail 审计线索 VlL%dN;
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38 auditing standards 审计准则 f{[0;qDJ
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39 auditors duty of care 审计(查帐)员的抚养责任 "dDrw ]P;
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40 auditors report 审计报告 nfGI4ZE
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41 authority attached to ISAs 代理权附上到国际砂糖协定 g3{UP]Z71
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42 automated working papers 自动化了工作文件 Z0-?;jA@
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43 bad debts 坏账 ~Fw
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44 bank 银行 xh9$ZavB*
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45 bank reconciliation 银行对账单,余额调节表 fj5g\m
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46 beneficial interests 受益权 :V)jm`)#+
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47 best value 最好的价值48 business risk 经营风险 V;XKvH
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49 cadbury committee cadbury 委员会 :BF ? r
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50 cash count 现金盘点 :/;/mHG]
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51 cash system 兑现系统 m,E$KHt (
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52 changes in nature of engagement 改变约定的性质上 MCT1ZZpPr
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53 charges and commitments 费用和评论 St-
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54 charities 宽大 |:=o\eu&
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55 tom walls tom 墙壁 ssi7)0
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56 chronology of an audit 一审计的年代表 d]l8ei@>h
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57 CIS application controls CIS 申请控制 @0?!bua_|
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 /9w>:i81
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59 client screening 委托人甄别 n~* ".ZC'Y
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60 closely connected 接近地连接 8vY-bm,e
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61 clubs 俱乐部 V0\[|E;F
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 2@D`^]]
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63 communications on internal control 内部控制上的通讯 iEr,ly
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64 companies act 公司法 $"^K~5Q
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65 comparative financial statements 比较财务报表 afEa@et'
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66 comparatives 比较的 hArY$T&MB
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67 competence 能力 &v{Ehkr*
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68 compilation engagement 编辑约定 SiratkP9n7
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69 completeness 完整性 Eah6"j!B8n
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70 completion of the audit 审计的结束 _!\d?]Ya
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71 compliance with accounting regulations 符合~的作法会计规则 #<im?
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) 'ZfgCu)St
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73 confidence 信任 IS bs l=F
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74 confidentiality 保密性 s
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75 confirmation of accounts receivable 应收账款的查证
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76 conflict of interest 利益冲突 1j<(?MT-
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77 constructive obligation 建设的待付款 0B
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78 contingent asset 或有资产 <B"sp r&1