1 ability to perform the work 能力履行工作 bi[7!VQf
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2 acceptance procedures 承兑程序过程 t1]6(@mj5
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3 accountability 经管责任,问责性 5>0.NiXGf'
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4 accounting estimate 会计估计 Gm8E<iTP
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5 accounts receivable listing 应收账款挂牌 Fe=8O ^\
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6 accounts receivable 应收账款 'Z!Ga.I
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7 accruals listing 应计项目挂牌
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8 accruals 应计项目 59 2;W-y
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9 accuracy 准确性 0irr7Y
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10 adverse opinion 否定意见 ? 5|/
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11 aged analysis 年老的分析(法,学)研究 [I+9dSM1t
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12 agents 代理人 i?}>.$j
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13 agreed-upon procedures 约定审查业务 649 !=
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14 analysis of errors 错误的分析(法,学)研究 d"<F!?8
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15 anomalous error 反常的错误 ,Qc.;4s-
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16 appointment ethics 任命伦理学 'x%x'9OP
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17 appointment 任命 :h5J r8
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18 associated firms 联合的坚挺 yXfMz
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19 association of chartered certified accounts(ACCA) e1(h</M U2
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20 assurance engagement 保证约定 2W$lQ;iO
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21 assurance 保证 D'i6",Z>
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22 audit 审计,审核,核数 dk5|@?pe
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23 audit acceptance 审计承兑 I48VNX
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24 audit approach 审计靠近 8C&x MA^
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25 audit committee 审计委员会,审计小组 )2j:z#'>
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26 audit engagement 审计业务约定书 zQfkMa.
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27 audit evaluation 审计评价 <|F-Dd
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28 audit evidence 审计证据 YMB~[]$V<
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29 audit plan 审计计划 o}D![/
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30 audit program 审计程序 Jq1 n0O
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31 audit report as a means of communication 审计报告如一个通讯方法 aj7dH5SZl
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32 audit report 审计报告 5P+YK\~
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33 audit risk 审计风险 GW
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34 audit sampling 审计抽样 'D6
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35 audit staffing 审计工作人员 !#}>Hv^N
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36 audit timing 审计定时 &L3#:jSk
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37 audit trail 审计线索 $h[Yz l
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38 auditing standards 审计准则 OgMI
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39 auditors duty of care 审计(查帐)员的抚养责任 UKs$W`
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40 auditors report 审计报告 .E<Dz
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41 authority attached to ISAs 代理权附上到国际砂糖协定 Auac>')&Q
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42 automated working papers 自动化了工作文件 " i`8l.Lc
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43 bad debts 坏账 fM":f|
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44 bank 银行 I' A:J
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45 bank reconciliation 银行对账单,余额调节表 $9H[3OZPVv
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46 beneficial interests 受益权 l2/@<0P
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47 best value 最好的价值48 business risk 经营风险 otnV-7)@
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49 cadbury committee cadbury 委员会 }tR'Hz2
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50 cash count 现金盘点 Bbs 0v6&,
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51 cash system 兑现系统 AU`OESSI
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52 changes in nature of engagement 改变约定的性质上 A2_Ls;]
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53 charges and commitments 费用和评论 VM;g+RRq
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54 charities 宽大 @_O3&ZK
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55 tom walls tom 墙壁 b%<jUY
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56 chronology of an audit 一审计的年代表 =ZMF ]|
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57 CIS application controls CIS 申请控制 G5umeqYC
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 {X]9^=O"
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59 client screening 委托人甄别 sL
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60 closely connected 接近地连接 j4vB`Gr]
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61 clubs 俱乐部 hg&u0AQ2
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 '\'7yN'
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63 communications on internal control 内部控制上的通讯 $w `veP
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64 companies act 公司法 K*:Im#Q
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65 comparative financial statements 比较财务报表 Di])<V
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66 comparatives 比较的 Q'C4pn@
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67 competence 能力 !xH,y
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68 compilation engagement 编辑约定 %|bN@@
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69 completeness 完整性 I*9Gb$]=
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70 completion of the audit 审计的结束 WS5"!vz
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71 compliance with accounting regulations 符合~的作法会计规则 1"d\mE
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) Ga?UHw~
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73 confidence 信任 DbQBVy
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74 confidentiality 保密性 A` =]RJ
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75 confirmation of accounts receivable 应收账款的查证 Q>V?w gZ
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76 conflict of interest 利益冲突 03] r*\
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77 constructive obligation 建设的待付款 qjzZ}
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78 contingent asset 或有资产 9M;I$_U`vj