1 ability to perform the work 能力履行工作 C0> Z<z
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2 acceptance procedures 承兑程序过程 N&]GPl0
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3 accountability 经管责任,问责性 )W1tBi
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4 accounting estimate 会计估计 n
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5 accounts receivable listing 应收账款挂牌 j{?ogFfi
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6 accounts receivable 应收账款 aI'MVKwMk
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7 accruals listing 应计项目挂牌 2YV*U_\L
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8 accruals 应计项目 aR0'$*3E
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9 accuracy 准确性
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10 adverse opinion 否定意见 _d`)N
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11 aged analysis 年老的分析(法,学)研究 ~p* \|YC
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12 agents 代理人 iu9 <]1k
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13 agreed-upon procedures 约定审查业务 b\9MM
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14 analysis of errors 错误的分析(法,学)研究 % r>v^1Vo
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15 anomalous error 反常的错误 }3DZ`8u
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16 appointment ethics 任命伦理学 t 8,VR FV
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17 appointment 任命 pX LXkF?
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18 associated firms 联合的坚挺 px>g
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19 association of chartered certified accounts(ACCA) u P&<
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20 assurance engagement 保证约定 5xIOi(3`Q
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21 assurance 保证 IL&;2%
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22 audit 审计,审核,核数 qvN`46c
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23 audit acceptance 审计承兑
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24 audit approach 审计靠近 lVra&5
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25 audit committee 审计委员会,审计小组 UJ^MS4;I3
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26 audit engagement 审计业务约定书 *Al`QEW
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27 audit evaluation 审计评价 ;cD&qheDV
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28 audit evidence 审计证据 `\Ye:$q
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29 audit plan 审计计划 5kdh!qy[$,
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30 audit program 审计程序 dR@XwEpP
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31 audit report as a means of communication 审计报告如一个通讯方法 +txHj(Y`
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32 audit report 审计报告 'eDV-cB
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33 audit risk 审计风险 ^w6~?'}
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34 audit sampling 审计抽样 j3&tXZ;F
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35 audit staffing 审计工作人员 uz'MUT(68
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36 audit timing 审计定时 g7@.Fa.u'!
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37 audit trail 审计线索 {T'M4y=)i
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38 auditing standards 审计准则 a"bael
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39 auditors duty of care 审计(查帐)员的抚养责任 Zy&?.d[z
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40 auditors report 审计报告 ,cCBAOueO
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41 authority attached to ISAs 代理权附上到国际砂糖协定 lSK<LytB
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42 automated working papers 自动化了工作文件 R!y`p:O
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43 bad debts 坏账 :/~TV
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44 bank 银行 :{'%I#k2
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45 bank reconciliation 银行对账单,余额调节表 6!$2nK+
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46 beneficial interests 受益权 k#DMd9
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47 best value 最好的价值48 business risk 经营风险 {No
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49 cadbury committee cadbury 委员会
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50 cash count 现金盘点 \Jm^XXgS
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51 cash system 兑现系统 9?.
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52 changes in nature of engagement 改变约定的性质上 U C..)9
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53 charges and commitments 费用和评论 L,_Z
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54 charities 宽大 BVe c
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55 tom walls tom 墙壁 R}T\<6Y
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56 chronology of an audit 一审计的年代表 @s7wKk
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57 CIS application controls CIS 申请控制 R>y/Y<5=
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 7;3;8Q FX
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59 client screening 委托人甄别 gH:+$FA
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60 closely connected 接近地连接 .~7:o.BE`n
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61 clubs 俱乐部 Bhg,P.7
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 a2SXg A
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63 communications on internal control 内部控制上的通讯 Vl`!6.F3
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64 companies act 公司法 ~=k?ea/>
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65 comparative financial statements 比较财务报表 nl+8C}=u
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66 comparatives 比较的 cxpG6c
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67 competence 能力 BXa.XZ<n(
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68 compilation engagement 编辑约定 q"Th\? }%
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69 completeness 完整性 y7U?nP ')+
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70 completion of the audit 审计的结束 a+,zXJQYq
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71 compliance with accounting regulations 符合~的作法会计规则 NN]8T
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) .Zm de*b
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73 confidence 信任 P0ZY;/e5h
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74 confidentiality 保密性 SdNx
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75 confirmation of accounts receivable 应收账款的查证 {ug*
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76 conflict of interest 利益冲突 sOhKMz
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77 constructive obligation 建设的待付款 Ls/*&u
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78 contingent asset 或有资产 'H-hp