1 ability to perform the work 能力履行工作 cG<Q`(5
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2 acceptance procedures 承兑程序过程 @5JLjCN
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3 accountability 经管责任,问责性 nA|gQibA
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4 accounting estimate 会计估计 `mh-pBVD1
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5 accounts receivable listing 应收账款挂牌 :H~UyrN
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6 accounts receivable 应收账款 oR!n b
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7 accruals listing 应计项目挂牌 s,{RP0|
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8 accruals 应计项目 V
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9 accuracy 准确性 )ylv(qgV
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10 adverse opinion 否定意见 OcyiL)tv 5
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11 aged analysis 年老的分析(法,学)研究 "P>$=X~Zi
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12 agents 代理人 mdmZ1:PBM
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13 agreed-upon procedures 约定审查业务 60.[t9pk6
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14 analysis of errors 错误的分析(法,学)研究 :e5:\|5*5
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15 anomalous error 反常的错误 FkB6*dm-
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16 appointment ethics 任命伦理学 _#y(w%
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17 appointment 任命 d&$.jk8 2
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18 associated firms 联合的坚挺 {7j6$.7J$&
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19 association of chartered certified accounts(ACCA) J7 Oa})-+'
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20 assurance engagement 保证约定 v '"1/% L
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21 assurance 保证 Up
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22 audit 审计,审核,核数 c1F
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23 audit acceptance 审计承兑 Azdz3/
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24 audit approach 审计靠近 75^)Ni
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25 audit committee 审计委员会,审计小组 r P<d[u
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26 audit engagement 审计业务约定书 ]ouUv7\
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27 audit evaluation 审计评价 CguU+8]
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28 audit evidence 审计证据 *cI6&;y
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29 audit plan 审计计划 _dJVnC1 !
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30 audit program 审计程序 4P-'(4I)
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31 audit report as a means of communication 审计报告如一个通讯方法 0qotC6l~_w
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32 audit report 审计报告 ?*MV
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33 audit risk 审计风险 eaZ)1od
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34 audit sampling 审计抽样 >uqS
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35 audit staffing 审计工作人员 EnsNO_"e|
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36 audit timing 审计定时 JE8p
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37 audit trail 审计线索 =^%Pwkz
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38 auditing standards 审计准则 ]Pg?(lr6)
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39 auditors duty of care 审计(查帐)员的抚养责任 V]CK'
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40 auditors report 审计报告 Xj@
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41 authority attached to ISAs 代理权附上到国际砂糖协定 $M8>SLd
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42 automated working papers 自动化了工作文件 xhVq
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43 bad debts 坏账 VdN+~+A:
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44 bank 银行 4-?`#
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45 bank reconciliation 银行对账单,余额调节表 |Bf:pG!
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46 beneficial interests 受益权 \
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47 best value 最好的价值48 business risk 经营风险 9 %.<V_$
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49 cadbury committee cadbury 委员会 ePcI^}{
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50 cash count 现金盘点 5l7L@Ey
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51 cash system 兑现系统 W
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52 changes in nature of engagement 改变约定的性质上 Le$u$ulS
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53 charges and commitments 费用和评论 tEs[zo+DR-
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54 charities 宽大 D 5wR?O
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55 tom walls tom 墙壁 CR|&VxA
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56 chronology of an audit 一审计的年代表 i:N^:%
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57 CIS application controls CIS 申请控制 +>9^])K|
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 )k%drdY{J'
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59 client screening 委托人甄别 lIc9,|FL
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60 closely connected 接近地连接 ';T5[l,
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61 clubs 俱乐部 e.Q K%
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 aKFA&Xnsl
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63 communications on internal control 内部控制上的通讯 1?#p !;&
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64 companies act 公司法 8&[<pbN)
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65 comparative financial statements 比较财务报表 0-; P&m!!
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66 comparatives 比较的 ua>~$`@gX
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67 competence 能力 3V!&y/c<
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68 compilation engagement 编辑约定 F^bQ-
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69 completeness 完整性 5z mHb
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70 completion of the audit 审计的结束 3 &Zx*:
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71 compliance with accounting regulations 符合~的作法会计规则 _*B~ESC0
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) !!X9mI|2|
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73 confidence 信任 7tO$'q*h
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74 confidentiality 保密性 \#c+vfq
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75 confirmation of accounts receivable 应收账款的查证 ;Sl0kSu
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76 conflict of interest 利益冲突 4J2F>m40
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77 constructive obligation 建设的待付款 pXEVI6 }
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78 contingent asset 或有资产 72.IhBNtT