1 ability to perform the work 能力履行工作 t]g
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2 acceptance procedures 承兑程序过程 )B*D\9\Z
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3 accountability 经管责任,问责性 E4N/or
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4 accounting estimate 会计估计 o[^nmHrM2
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5 accounts receivable listing 应收账款挂牌 )&6ZgRq
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6 accounts receivable 应收账款 jWL%*dJrN
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7 accruals listing 应计项目挂牌 *3iEO>
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8 accruals 应计项目 0?o<cC1Z
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9 accuracy 准确性 O2qy[]km
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10 adverse opinion 否定意见 KPjC<9sby
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11 aged analysis 年老的分析(法,学)研究 m)l'i!Y
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12 agents 代理人 NR3h|'eC
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13 agreed-upon procedures 约定审查业务 #HDP ha
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14 analysis of errors 错误的分析(法,学)研究 _I?oR.ON33
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15 anomalous error 反常的错误 3ytlD '
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16 appointment ethics 任命伦理学 ~_SRcM{
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17 appointment 任命
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18 associated firms 联合的坚挺 ~KQiNkA\|l
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19 association of chartered certified accounts(ACCA) D"msD"
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20 assurance engagement 保证约定 z3c7
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21 assurance 保证
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22 audit 审计,审核,核数 a9u2Wlz
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23 audit acceptance 审计承兑 NTo[di\_
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24 audit approach 审计靠近 G<-<>)zO!
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25 audit committee 审计委员会,审计小组 -^Qm_lN
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26 audit engagement 审计业务约定书 [<|$If99\
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27 audit evaluation 审计评价 Bg[_MDWc-P
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28 audit evidence 审计证据 )Ma/]eZ^I
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29 audit plan 审计计划 lc 3N i<3v
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30 audit program 审计程序 F`La_]f?b\
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31 audit report as a means of communication 审计报告如一个通讯方法 j#Qnu0D
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32 audit report 审计报告 7p-
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33 audit risk 审计风险 R^mkQb>m.
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34 audit sampling 审计抽样 Zoy)2E{
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35 audit staffing 审计工作人员 W^7yh&@lU
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36 audit timing 审计定时 gA`QV''/:
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37 audit trail 审计线索 ~
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38 auditing standards 审计准则 W~PMR/^i
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39 auditors duty of care 审计(查帐)员的抚养责任 c39j|/!;Y
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40 auditors report 审计报告 ]9PG"<^k
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41 authority attached to ISAs 代理权附上到国际砂糖协定
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42 automated working papers 自动化了工作文件 ^ir)z@P?V
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43 bad debts 坏账 KnKf8c
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44 bank 银行 9|3sNFGX
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45 bank reconciliation 银行对账单,余额调节表 6Xz d>
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46 beneficial interests 受益权 #.!#"8{0_
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47 best value 最好的价值48 business risk 经营风险 r{B28'f[
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49 cadbury committee cadbury 委员会 Z\]{{;%4b7
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50 cash count 现金盘点 [2YPV\=
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51 cash system 兑现系统 V1,/qd_
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52 changes in nature of engagement 改变约定的性质上 {bADMj1
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53 charges and commitments 费用和评论 fL#r@TB-s
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54 charities 宽大 6)p8BUft
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55 tom walls tom 墙壁 vcsSi%M\U
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56 chronology of an audit 一审计的年代表 )0/*j]Kf
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57 CIS application controls CIS 申请控制 tGgDS)
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 `U b*rOMu
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59 client screening 委托人甄别 i39ZBs@
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60 closely connected 接近地连接 U<Tv<7`
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61 clubs 俱乐部 Vfga%K%l F
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 4I$Y"|_e
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63 communications on internal control 内部控制上的通讯 oH
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64 companies act 公司法 SMIDW}U2S
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65 comparative financial statements 比较财务报表 8'L:D
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66 comparatives 比较的 1Ml<>
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67 competence 能力 B`<}YVA
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68 compilation engagement 编辑约定 _@y uaMoW=
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69 completeness 完整性 ?d3FR!
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70 completion of the audit 审计的结束 $ZGup"z)
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71 compliance with accounting regulations 符合~的作法会计规则 k2$pcR,WM
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) ['Lo8 [
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73 confidence 信任 `,xO~_
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74 confidentiality 保密性 @'}2xw[eU
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75 confirmation of accounts receivable 应收账款的查证 717THci3Y
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76 conflict of interest 利益冲突 %hN>o
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77 constructive obligation 建设的待付款 R[v0T/
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78 contingent asset 或有资产 :d9GkC