1 ability to perform the work 能力履行工作 dp&G([
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2 acceptance procedures 承兑程序过程
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3 accountability 经管责任,问责性 4O.R=c2}7>
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4 accounting estimate 会计估计 \S1W,H|
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5 accounts receivable listing 应收账款挂牌 =qpGAv_#
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6 accounts receivable 应收账款 a)c;z@r
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7 accruals listing 应计项目挂牌 s:_a.4&Y
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8 accruals 应计项目 [h !i{QD
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9 accuracy 准确性 fD3'Ye<R
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10 adverse opinion 否定意见 "C(yuVK1G
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11 aged analysis 年老的分析(法,学)研究 #XB3Wden2
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12 agents 代理人 U OGjil{.
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13 agreed-upon procedures 约定审查业务 bsr]Z&9rrk
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14 analysis of errors 错误的分析(法,学)研究 6\jbSe
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15 anomalous error 反常的错误 K=E+QvSG
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16 appointment ethics 任命伦理学 AzSu_
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17 appointment 任命 "A&A?%
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18 associated firms 联合的坚挺 4;3Vc%
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19 association of chartered certified accounts(ACCA) |
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20 assurance engagement 保证约定 43-Bx`6\
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21 assurance 保证 aG#d41O
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22 audit 审计,审核,核数 ]7>#YKH.
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23 audit acceptance 审计承兑 pZlt4
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24 audit approach 审计靠近 UKV<Ye|
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25 audit committee 审计委员会,审计小组 jDTG15_=
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26 audit engagement 审计业务约定书 <DPRQhNW]
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27 audit evaluation 审计评价 Eb@**%
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28 audit evidence 审计证据 &-p~
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29 audit plan 审计计划 {.p;V
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30 audit program 审计程序 =$^90Q,Z;
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31 audit report as a means of communication 审计报告如一个通讯方法 _-TW-{7bh
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32 audit report 审计报告 0^nF: F
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33 audit risk 审计风险 kksff
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34 audit sampling 审计抽样 ]0 = |?n$7
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35 audit staffing 审计工作人员 %4F\#" A
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36 audit timing 审计定时 ?u?mSO/
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37 audit trail 审计线索 s8 MQ:eAP
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38 auditing standards 审计准则 )8rF'pxI
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39 auditors duty of care 审计(查帐)员的抚养责任 MUv#8{+F'/
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40 auditors report 审计报告 <2%9O;bV[
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41 authority attached to ISAs 代理权附上到国际砂糖协定 9W]OtS G
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42 automated working papers 自动化了工作文件 ,Eh]Zv1AE
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43 bad debts 坏账 F=w:!tqA
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44 bank 银行 vqQ)Pu?T
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45 bank reconciliation 银行对账单,余额调节表 @RszPH1B
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46 beneficial interests 受益权 RXcN<Y&
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47 best value 最好的价值48 business risk 经营风险 v=hn# U
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49 cadbury committee cadbury 委员会 H~vrCi~t"
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50 cash count 现金盘点 $RRX-
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51 cash system 兑现系统 ]Q0bL
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52 changes in nature of engagement 改变约定的性质上
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53 charges and commitments 费用和评论 B0)|sH
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54 charities 宽大 hgW
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55 tom walls tom 墙壁 k+?gWZ\
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56 chronology of an audit 一审计的年代表 o3|4PAA/
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57 CIS application controls CIS 申请控制 p U !:
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 ,.V<rDwN&
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59 client screening 委托人甄别 w:deQ:k
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60 closely connected 接近地连接 Fp@> (M#3
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61 clubs 俱乐部 cAwqIihZ
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 cUG^^3
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63 communications on internal control 内部控制上的通讯 }i^|.VZZ
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64 companies act 公司法 l-v m`-_#
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65 comparative financial statements 比较财务报表 ;ZAwf0~
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66 comparatives 比较的 g~.#.S ds
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67 competence 能力 hbvcIGaT
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68 compilation engagement 编辑约定 N*&T)a
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69 completeness 完整性 '/03m\7
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70 completion of the audit 审计的结束 _z BfNz9D
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71 compliance with accounting regulations 符合~的作法会计规则 ElB[k<
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) EwV$2AK
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73 confidence 信任 F09%f"9
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74 confidentiality 保密性 EZI#CLT[
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75 confirmation of accounts receivable 应收账款的查证 m{RXt
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76 conflict of interest 利益冲突 C^4,L
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77 constructive obligation 建设的待付款 .|go$}Fk
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78 contingent asset 或有资产 tl!dRV92