1 ability to perform the work 能力履行工作 B$ PP&/
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2 acceptance procedures 承兑程序过程 )gIKH{JYL
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3 accountability 经管责任,问责性 *8Xh(`
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4 accounting estimate 会计估计 ]EBxl=C}D
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5 accounts receivable listing 应收账款挂牌 nI-w}NQ
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6 accounts receivable 应收账款 /QWvW=F2<
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7 accruals listing 应计项目挂牌 gMmaK0uhS
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8 accruals 应计项目 61>.vT8P
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9 accuracy 准确性 Y0@"fU35
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10 adverse opinion 否定意见 9gDkT
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11 aged analysis 年老的分析(法,学)研究 T|e u
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12 agents 代理人 m)t;9J5
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13 agreed-upon procedures 约定审查业务 jh%Eq+#S
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14 analysis of errors 错误的分析(法,学)研究 Uw. `7b>B
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15 anomalous error 反常的错误 U0y% u
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16 appointment ethics 任命伦理学 {_[N<U:QT&
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17 appointment 任命 /sx&=[
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18 associated firms 联合的坚挺 qZtzO2Mt
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19 association of chartered certified accounts(ACCA) ZF9z~9
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20 assurance engagement 保证约定 l'-Bu(
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21 assurance 保证 N1}sHyVq7
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22 audit 审计,审核,核数 a`E#F]
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23 audit acceptance 审计承兑
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24 audit approach 审计靠近 &tLgG4pd
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25 audit committee 审计委员会,审计小组 XH 4
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26 audit engagement 审计业务约定书 pk$l+sNZ=
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27 audit evaluation 审计评价 {tuYs:
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28 audit evidence 审计证据 kzQ+j8.,U
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29 audit plan 审计计划 y1eWpPJa
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30 audit program 审计程序 -8ywO
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31 audit report as a means of communication 审计报告如一个通讯方法 58tARL Dr
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32 audit report 审计报告 RNEp4x
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33 audit risk 审计风险 ,F8 Yn5h
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34 audit sampling 审计抽样 _lJ!R:*
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35 audit staffing 审计工作人员 Pe_W;q.
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36 audit timing 审计定时 wj$<t'MN
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37 audit trail 审计线索 {yTGAf-DV
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38 auditing standards 审计准则 G#q@v(_b
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39 auditors duty of care 审计(查帐)员的抚养责任 hc(#{]].
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40 auditors report 审计报告 E1aHKjLQ
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41 authority attached to ISAs 代理权附上到国际砂糖协定 1Kw+,.@d
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42 automated working papers 自动化了工作文件 fM :]&
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43 bad debts 坏账 ntX3Nt_n
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44 bank 银行 #>("CAB02T
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45 bank reconciliation 银行对账单,余额调节表 A7Cm5>Y_S
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46 beneficial interests 受益权 Fh&G;aEq
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47 best value 最好的价值48 business risk 经营风险 R6
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49 cadbury committee cadbury 委员会 `!3SF|x&
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50 cash count 现金盘点 GE:vp>>}`
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51 cash system 兑现系统 [x=s(:qy
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52 changes in nature of engagement 改变约定的性质上 ,B*EVN
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53 charges and commitments 费用和评论 t9GR69v:?
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54 charities 宽大 kr^P6}'
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55 tom walls tom 墙壁 Y!aSs3c
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56 chronology of an audit 一审计的年代表 ;>U2|>5V
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57 CIS application controls CIS 申请控制 -lr
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 "b~+;<}Q
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59 client screening 委托人甄别 ;0]aq0_#(
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60 closely connected 接近地连接 Pf")e,u$
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61 clubs 俱乐部 M~Tuj1?
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 yM6pd U]i
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63 communications on internal control 内部控制上的通讯 ANAVn
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64 companies act 公司法 #ZUI)9My@
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65 comparative financial statements 比较财务报表 >jDDQ@
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66 comparatives 比较的 (U DnsF
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67 competence 能力 rK8lBy:<
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68 compilation engagement 编辑约定 \Gef \
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69 completeness 完整性 np|S
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70 completion of the audit 审计的结束 ydEoC$?0
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71 compliance with accounting regulations 符合~的作法会计规则 j.[.1G*("
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) M5LfRBO
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73 confidence 信任 etQCzYIhn
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74 confidentiality 保密性 #H&|*lr
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75 confirmation of accounts receivable 应收账款的查证 ( ' (K9@}
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76 conflict of interest 利益冲突 L?b~k=
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77 constructive obligation 建设的待付款 ZuzEg *lb
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78 contingent asset 或有资产 Xz6<lLb