1 ability to perform the work 能力履行工作 zkd^5A; `
$Xs`'>,"
2 acceptance procedures 承兑程序过程 U@53VmrOy
g]d0B!Ar~
3 accountability 经管责任,问责性 Kv ajk~
.
\8"f]~
4 accounting estimate 会计估计 (Dx p
.F/s(
5 accounts receivable listing 应收账款挂牌 ku#WQL
g#G ]}8C
6 accounts receivable 应收账款 xX.{(er
_KZTY`/*
7 accruals listing 应计项目挂牌 (N9g6V
!bCaDTz
8 accruals 应计项目 C>QWV[F
B'b OK`p
9 accuracy 准确性 gN]\#s@[
x]IJ;
10 adverse opinion 否定意见 l]~IZTC
b&9~F6aM
11 aged analysis 年老的分析(法,学)研究 a.a
,_
1I40N[PE)
12 agents 代理人 s?
2ikJq
1-|aeJ
13 agreed-upon procedures 约定审查业务 ((=T E
jVqpokWH
14 analysis of errors 错误的分析(法,学)研究 $KP;9
N686~
15 anomalous error 反常的错误 Z,V<&9a;
yI/ FD
16 appointment ethics 任命伦理学 YdN]Tqc
,E"n 7*6mr
17 appointment 任命 %l!-rXp
}L=Qp=4
18 associated firms 联合的坚挺 Ko|gH]B'
U.Y7]#P:
19 association of chartered certified accounts(ACCA) 2WE01D9O
M
C y~~DL
20 assurance engagement 保证约定 xtK\-[n
RrdLh z2N
21 assurance 保证 IsDwa qd|
TIK'A<
22 audit 审计,审核,核数 }T}xVd0
LCuz_LTFq{
23 audit acceptance 审计承兑 :#D~j]pP
5qFHy[IA
24 audit approach 审计靠近 yD@1H(yM
FrE#l.)?!
25 audit committee 审计委员会,审计小组 yJ;Qe_up
Eqh*"hE7
26 audit engagement 审计业务约定书 |/n
D
,[yx='
27 audit evaluation 审计评价 7y_<BCx
h
? 51i0~O=
28 audit evidence 审计证据 6h0}ZM
GI
nw7
29 audit plan 审计计划 #w:nj1{_
Z;njS
w%:
30 audit program 审计程序 `>OKV;~{z
WpRM|"CF
31 audit report as a means of communication 审计报告如一个通讯方法 k=&n>P
dnh~An 9
32 audit report 审计报告 &xp]9$
rinTB|
5
33 audit risk 审计风险 &(e5*Q
/Z[HU{4
34 audit sampling 审计抽样 p7HLSB2Rp
:}-?X\|\
35 audit staffing 审计工作人员 RE
4WD9n
hDQk zqW
36 audit timing 审计定时 JoZSp"R
%jHe_8=o
37 audit trail 审计线索 Nr).*]g@~
KP7 {
38 auditing standards 审计准则 6YV"H
@4]{ZUV
39 auditors duty of care 审计(查帐)员的抚养责任 c _!!DEe7
e1%kW1Z9
40 auditors report 审计报告 z 7+>G/o
1N<n)>X4
41 authority attached to ISAs 代理权附上到国际砂糖协定 $\|Q+ 7lQ
X5)(,036
42 automated working papers 自动化了工作文件 L\t_zf_0
9hh~u
-8L
43 bad debts 坏账 [HL>Lp&A?
b*/Mco 9O
44 bank 银行 ,eWLi
g
Zo
}^"u
45 bank reconciliation 银行对账单,余额调节表 ]Qa|9G,b
:8HVq*itS
46 beneficial interests 受益权 CGkx_E]
7[!dm_
47 best value 最好的价值48 business risk 经营风险 lJdYR'/Wd
=LGSywWM9
49 cadbury committee cadbury 委员会 7B\Q5fLQ
c?REDj2
50 cash count 现金盘点 L
u'<4 R
?%Ww3cU+J
51 cash system 兑现系统 UEhFId
X$6QQnyR
52 changes in nature of engagement 改变约定的性质上 z(EpJK=`_
7upWM~H^
53 charges and commitments 费用和评论 $RNHRA.
|I29m`
54 charities 宽大 5G$ ,2i(
Nh}u]<B
55 tom walls tom 墙壁 9NNXj^7
~*9Ue@
56 chronology of an audit 一审计的年代表 El: @l%
)Y9\>Xj7
57 CIS application controls CIS 申请控制 =LKM)d=1
+l.LwA
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 @65xn)CD{
;r&Z?B$
59 client screening 委托人甄别 FSAX,Y
ek]nLN
60 closely connected 接近地连接 9qgs*]J
Y_EEnx&>
i
61 clubs 俱乐部 ^E:-Uy
xSNGf@1b
62 communications between auditors and management 通讯在审计(查帐)员和经营之间 K=nDC.
CC;^J-h/
63 communications on internal control 内部控制上的通讯 T,rRE7
Bq1}"092
64 companies act 公司法 !n P4S)A
3bR%#G%
65 comparative financial statements 比较财务报表 ~P"Agpx3u
{$i>\)
66 comparatives 比较的 6x=w-32+ y
+."cbqGP_q
67 competence 能力 R/*"N'nH-%
41s\^'^&
68 compilation engagement 编辑约定 G--(Ef%v'
eU,FYJt9
69 completeness 完整性 4d}=g]P
W$()W)
70 completion of the audit 审计的结束 S' kgpF"bm
R5%CK_
71 compliance with accounting regulations 符合~的作法会计规则 5E1`qof
iyd$_CJ z
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) G%;>_E
\E<Qi3W>*
73 confidence 信任 dr+(C[=
hayJgkZ'
74 confidentiality 保密性 `]] <.>R
k?TZY|_
75 confirmation of accounts receivable 应收账款的查证 c5b}q@nH
4,Oa(b
76 conflict of interest 利益冲突 #D|%r-:"
HGh
-rEh
77 constructive obligation 建设的待付款 eEP{?F^I[
UnP<`z#
78 contingent asset 或有资产 -!\%##r7~