1 ability to perform the work 能力履行工作 x2Dg92
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2 acceptance procedures 承兑程序过程 ;C~:C^Q\H
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3 accountability 经管责任,问责性 3<X*wVi)NN
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4 accounting estimate 会计估计 '=cAdja
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5 accounts receivable listing 应收账款挂牌 ;[! W*8.c
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6 accounts receivable 应收账款 l]F)]>AE
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7 accruals listing 应计项目挂牌 #jT=;G7f2
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8 accruals 应计项目 YV)h"u+@0
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9 accuracy 准确性 Mo0pN\A}h
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10 adverse opinion 否定意见 {7+y56[yu
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11 aged analysis 年老的分析(法,学)研究 /tu\q
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12 agents 代理人 C0[Z>$
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13 agreed-upon procedures 约定审查业务 i~uoK7o|G
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14 analysis of errors 错误的分析(法,学)研究 *IV_evgM7
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15 anomalous error 反常的错误 TRku(w1f
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16 appointment ethics 任命伦理学 MznMt2-u
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17 appointment 任命 `m=u2kxY
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18 associated firms 联合的坚挺 Y<[jUe`O;
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19 association of chartered certified accounts(ACCA) Z=[?Tf
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20 assurance engagement 保证约定 *S] K@g
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21 assurance 保证 %TS8 9/
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22 audit 审计,审核,核数 mH5[(?
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23 audit acceptance 审计承兑 V8+8?5'l
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24 audit approach 审计靠近 6/l{e)rX2o
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25 audit committee 审计委员会,审计小组 ;}QM#5Xdt
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26 audit engagement 审计业务约定书 UwVc!Lys
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27 audit evaluation 审计评价 CK#SD|~:
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28 audit evidence 审计证据 FiW>kTM8
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29 audit plan 审计计划 N!YjM x)P
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30 audit program 审计程序 ;SVAar4r
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31 audit report as a means of communication 审计报告如一个通讯方法 }4wIfI83K,
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32 audit report 审计报告 0)
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33 audit risk 审计风险 :%kJ9zW
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34 audit sampling 审计抽样 j6r.HYX!
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35 audit staffing 审计工作人员 O YayTKxN
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36 audit timing 审计定时 Q|i`s=|
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37 audit trail 审计线索 ,n\'dMNii
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38 auditing standards 审计准则 >cRE$d?
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39 auditors duty of care 审计(查帐)员的抚养责任 +RN|ZG&
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40 auditors report 审计报告 BY!M(X
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41 authority attached to ISAs 代理权附上到国际砂糖协定 0VwmV_6'<W
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42 automated working papers 自动化了工作文件 J'4V_Kjg-
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43 bad debts 坏账 Ld$e -dB
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44 bank 银行 V{+5Fas^l
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45 bank reconciliation 银行对账单,余额调节表 8>l#F<@5
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46 beneficial interests 受益权 =VPJ
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47 best value 最好的价值48 business risk 经营风险 r8Pdk/CW^
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49 cadbury committee cadbury 委员会 2nA/{W\ hC
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50 cash count 现金盘点 OF/DI)j3
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51 cash system 兑现系统 V1!;Hvm]+
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52 changes in nature of engagement 改变约定的性质上 ``9`Xq
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53 charges and commitments 费用和评论 4E~!$Ustx
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54 charities 宽大 ;0 No@G;z
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55 tom walls tom 墙壁 .X)TRD#MW
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56 chronology of an audit 一审计的年代表 #V:28[
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57 CIS application controls CIS 申请控制 *&A/0]w
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 E,g5[s@
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59 client screening 委托人甄别 i!+
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60 closely connected 接近地连接 "Nlw&+
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61 clubs 俱乐部 u#s br8Y
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 u
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63 communications on internal control 内部控制上的通讯 k6mC_
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64 companies act 公司法 C.rLog#
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65 comparative financial statements 比较财务报表 HJ+I;OJ
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66 comparatives 比较的 ="=Aac#n`
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67 competence 能力 ]x<`(
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68 compilation engagement 编辑约定 Z+ ?V10$
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69 completeness 完整性 ;DXcEzV
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70 completion of the audit 审计的结束 6}aH>(3!A
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71 compliance with accounting regulations 符合~的作法会计规则 a$K.Or}
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) _Boe"
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73 confidence 信任 @ a?^2X^
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74 confidentiality 保密性 RCvf@[y
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75 confirmation of accounts receivable 应收账款的查证 AO"pm
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76 conflict of interest 利益冲突 k@i+gV%
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77 constructive obligation 建设的待付款 ("
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78 contingent asset 或有资产 paG^W&`;