1 ability to perform the work 能力履行工作 6v(}<2~
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2 acceptance procedures 承兑程序过程 t.$3?"60~
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3 accountability 经管责任,问责性 K*&M:u6E
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4 accounting estimate 会计估计 L6./b;
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5 accounts receivable listing 应收账款挂牌 L^i=RGx
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6 accounts receivable 应收账款 (4cWq!ax<$
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7 accruals listing 应计项目挂牌 #qrZ(,I@n
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8 accruals 应计项目 X1&Ug^
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9 accuracy 准确性 .<`i!Ls
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10 adverse opinion 否定意见 ,A`d!{]5
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11 aged analysis 年老的分析(法,学)研究 0]4kR8R3[
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12 agents 代理人 s:3 altv
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13 agreed-upon procedures 约定审查业务 3:@2gp!tq
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14 analysis of errors 错误的分析(法,学)研究 ("Z;)s4q
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15 anomalous error 反常的错误 x;)bp7
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16 appointment ethics 任命伦理学 Yv k
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17 appointment 任命 K]ob>wPf
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18 associated firms 联合的坚挺 $&~/`MxE
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19 association of chartered certified accounts(ACCA) }/&Q\Sc
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20 assurance engagement 保证约定 %Xs3Lz
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21 assurance 保证 YL-/z4g
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22 audit 审计,审核,核数 28FC@&'H
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23 audit acceptance 审计承兑 Fd Ezt
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24 audit approach 审计靠近 Mx<z34(T
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25 audit committee 审计委员会,审计小组 _nu,ks+
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26 audit engagement 审计业务约定书 (Cjnf
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27 audit evaluation 审计评价 MJNY#v3
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28 audit evidence 审计证据 <"A|Xv'Q
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29 audit plan 审计计划 dp`xyBQ3
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30 audit program 审计程序 j_N><_Jc
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31 audit report as a means of communication 审计报告如一个通讯方法 Ft%HWGE
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32 audit report 审计报告 "hwg";Z$n
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33 audit risk 审计风险 }
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34 audit sampling 审计抽样 piYv}4;:(
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35 audit staffing 审计工作人员 @P=St\;VP
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36 audit timing 审计定时 ' =MaO@ @
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37 audit trail 审计线索 L9tjHC]
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38 auditing standards 审计准则 n8<o*f&&9>
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39 auditors duty of care 审计(查帐)员的抚养责任 Rs
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40 auditors report 审计报告 g8^\|
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41 authority attached to ISAs 代理权附上到国际砂糖协定 LhM{LUi
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42 automated working papers 自动化了工作文件 \zj _6Os
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43 bad debts 坏账 vZV+24YWb
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44 bank 银行 *r!f! eA:
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45 bank reconciliation 银行对账单,余额调节表 _&S?uz m
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46 beneficial interests 受益权 >55c{|"@L
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47 best value 最好的价值48 business risk 经营风险 ~3}Gu^@
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49 cadbury committee cadbury 委员会 qz7:jq3N-{
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50 cash count 现金盘点 n}==
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51 cash system 兑现系统 d,=Kv
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52 changes in nature of engagement 改变约定的性质上 @|Z:7n6S
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53 charges and commitments 费用和评论 +|.}oL^}G
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54 charities 宽大 ;t47cUm6j
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55 tom walls tom 墙壁 hW*2Le!I
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56 chronology of an audit 一审计的年代表 2m.RM&TdB
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57 CIS application controls CIS 申请控制 c>fLSf
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 ?f v?6r
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59 client screening 委托人甄别 MLg<YL
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60 closely connected 接近地连接 x4v@Kk/
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61 clubs 俱乐部 L'{;V\d
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 ={' "ATX(U
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63 communications on internal control 内部控制上的通讯 ZK5(_qW&i
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64 companies act 公司法 :PtpIVAosg
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65 comparative financial statements 比较财务报表 Lm+!/e
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66 comparatives 比较的 3_=~7B)
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67 competence 能力 Vzy]N6QT{
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68 compilation engagement 编辑约定 2&91C[da0
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69 completeness 完整性 7SzY0})<U
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70 completion of the audit 审计的结束 ,2S
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71 compliance with accounting regulations 符合~的作法会计规则 ||
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) O$x-&pW`g
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73 confidence 信任 O;M_?^
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74 confidentiality 保密性 /R#-mY
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75 confirmation of accounts receivable 应收账款的查证 []Cvma1\
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76 conflict of interest 利益冲突 vl$! To9R"
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77 constructive obligation 建设的待付款 ]i*q*]x2u
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78 contingent asset 或有资产 g$VcT\X