1 ability to perform the work 能力履行工作 |s|RJA1
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2 acceptance procedures 承兑程序过程 m"u 9AOH k
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3 accountability 经管责任,问责性 3fpX
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4 accounting estimate 会计估计 ^ 3Vjmv
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5 accounts receivable listing 应收账款挂牌 )5&Wt@7Kj`
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6 accounts receivable 应收账款 5PdC4vI*+
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7 accruals listing 应计项目挂牌 ^
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8 accruals 应计项目 0M pX.0
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9 accuracy 准确性 r)ga{Nn,.
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10 adverse opinion 否定意见 8>
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11 aged analysis 年老的分析(法,学)研究 ^k~{6S,
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12 agents 代理人 R0 {+Xd
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13 agreed-upon procedures 约定审查业务 PE+N5n2Tl
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14 analysis of errors 错误的分析(法,学)研究 2L ~U^
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15 anomalous error 反常的错误 HA"LU;5>2J
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16 appointment ethics 任命伦理学 @~/LsYA:
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17 appointment 任命 o{m$b2BW
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18 associated firms 联合的坚挺 hNSV}~h
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19 association of chartered certified accounts(ACCA) H?M8j] R-)
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20 assurance engagement 保证约定 d(42ob.Tr
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21 assurance 保证 7teg*M{
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22 audit 审计,审核,核数 L@9"6&
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23 audit acceptance 审计承兑 ?ZE1>L7e
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24 audit approach 审计靠近 cMIQbBM
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25 audit committee 审计委员会,审计小组 -i7W|X"
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26 audit engagement 审计业务约定书 zr2%|YF
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27 audit evaluation 审计评价 !~
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28 audit evidence 审计证据 jvCk+n[
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29 audit plan 审计计划 Azq,N@HO
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30 audit program 审计程序 _h M3p
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31 audit report as a means of communication 审计报告如一个通讯方法 '$UlJDZ
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32 audit report 审计报告 {{SeD:hx
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33 audit risk 审计风险 km4::'(6
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34 audit sampling 审计抽样 39BGwKXb
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35 audit staffing 审计工作人员 `$fwLC3j
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36 audit timing 审计定时 :(!il?
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37 audit trail 审计线索
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38 auditing standards 审计准则 mflH &Bx9
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39 auditors duty of care 审计(查帐)员的抚养责任 JD^(L~ n]
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40 auditors report 审计报告 > 't=r
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41 authority attached to ISAs 代理权附上到国际砂糖协定 e@Q<hb0<eU
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42 automated working papers 自动化了工作文件 .|NF8Fj
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43 bad debts 坏账 ?PO~$dUc]
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44 bank 银行 \`-/\N
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45 bank reconciliation 银行对账单,余额调节表 sZ/~pk
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46 beneficial interests 受益权 F0t!k>
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47 best value 最好的价值48 business risk 经营风险 Y 4sf 2w
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49 cadbury committee cadbury 委员会 iov55jT~l@
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50 cash count 现金盘点 kL 6f^MoL
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51 cash system 兑现系统 }#Z Q\[
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52 changes in nature of engagement 改变约定的性质上 !j#Z48=&
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53 charges and commitments 费用和评论 lR\=] ]7I>
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54 charities 宽大 qOVs9'R
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55 tom walls tom 墙壁 5M4mFC6
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56 chronology of an audit 一审计的年代表 J?&lpsB3_l
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57 CIS application controls CIS 申请控制 4J
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 `X'-4/Y
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59 client screening 委托人甄别 ]#]|]>&
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60 closely connected 接近地连接 z1XFc*5
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61 clubs 俱乐部 o65:)z
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 v_?0|Ei[
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63 communications on internal control 内部控制上的通讯 xjB2?:/2
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64 companies act 公司法 4vKp341B
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65 comparative financial statements 比较财务报表 vY0C(jK
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66 comparatives 比较的 *ci,;-*C
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67 competence 能力 Se7NF@>9_
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68 compilation engagement 编辑约定 :c3}J<Z
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69 completeness 完整性 {)nm
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70 completion of the audit 审计的结束 t &XH:w&j
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71 compliance with accounting regulations 符合~的作法会计规则 8wz%e(
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) {E`[`Kf
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73 confidence 信任 p.^glz >B
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74 confidentiality 保密性 t"Ok-!c|
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75 confirmation of accounts receivable 应收账款的查证 ,5^XjU3c=
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76 conflict of interest 利益冲突 1sx@Nvlb
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77 constructive obligation 建设的待付款 .U|irDO
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78 contingent asset 或有资产 ;v%Fw!b032