1 ability to perform the work 能力履行工作 *v8 ]99N
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2 acceptance procedures 承兑程序过程 qrdA?VV
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3 accountability 经管责任,问责性 Z4(2&t^
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4 accounting estimate 会计估计 .<j8>1
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5 accounts receivable listing 应收账款挂牌 6}|vfw
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6 accounts receivable 应收账款 f?{Y<M~]
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7 accruals listing 应计项目挂牌 4$|G$h
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8 accruals 应计项目 9:kb0oBa?l
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9 accuracy 准确性 P/y-K0u
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10 adverse opinion 否定意见 ~ h:^Q
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11 aged analysis 年老的分析(法,学)研究 D{8V^%{
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12 agents 代理人 lLg23k{'
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13 agreed-upon procedures 约定审查业务 {bNnhW*qOu
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14 analysis of errors 错误的分析(法,学)研究
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15 anomalous error 反常的错误 .Ftml' !
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16 appointment ethics 任命伦理学 `QkzWy~V3
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17 appointment 任命 +V'Z%;/
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18 associated firms 联合的坚挺 '@W72ML.
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19 association of chartered certified accounts(ACCA) )0%<ZVB
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20 assurance engagement 保证约定 Og&2,`Jb
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21 assurance 保证 |_ @iaLE
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22 audit 审计,审核,核数 :J<S-d=
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23 audit acceptance 审计承兑 GV2}K
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24 audit approach 审计靠近 t4<#k=
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25 audit committee 审计委员会,审计小组 &/zsIx+
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26 audit engagement 审计业务约定书 62zlO{ >rJ
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27 audit evaluation 审计评价 ~bwFQYY=
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28 audit evidence 审计证据 \Js9U|lY
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29 audit plan 审计计划 &3^40s/+
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30 audit program 审计程序 d5i/:
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31 audit report as a means of communication 审计报告如一个通讯方法 @-7K~in?^
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32 audit report 审计报告 jt]+(sx
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33 audit risk 审计风险 ce;9UBkOg2
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34 audit sampling 审计抽样 E+01"G<Q
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35 audit staffing 审计工作人员 J:Qp(s-N^:
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36 audit timing 审计定时 x7/2e{p
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37 audit trail 审计线索 Z>{8FzP.F
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38 auditing standards 审计准则 7_{x '#7
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39 auditors duty of care 审计(查帐)员的抚养责任 d82IEhZ#
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40 auditors report 审计报告 f{+8]VA
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41 authority attached to ISAs 代理权附上到国际砂糖协定 <oeHZD_OR
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42 automated working papers 自动化了工作文件 m\VJ=
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43 bad debts 坏账 adxJA}K}
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44 bank 银行 JD'/m
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45 bank reconciliation 银行对账单,余额调节表 3Fr}8Dy
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46 beneficial interests 受益权 q=EQDHmh
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47 best value 最好的价值48 business risk 经营风险 GY4yZa
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49 cadbury committee cadbury 委员会 YV2^eGr.
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50 cash count 现金盘点 omY?`(=
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51 cash system 兑现系统 vWgh?h/ot
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52 changes in nature of engagement 改变约定的性质上 Y /wvn8~C
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53 charges and commitments 费用和评论 A#p@`|H#B
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54 charities 宽大 ,= PDL
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55 tom walls tom 墙壁 JlH|=nIaj6
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56 chronology of an audit 一审计的年代表 !KF;Z|_(I
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57 CIS application controls CIS 申请控制 A,iXiDb3pK
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 hgh1G7A&
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59 client screening 委托人甄别 Dp'/uCW)
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60 closely connected 接近地连接 q`\lvdl
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61 clubs 俱乐部 !O.B,
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 (+>n/I6
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63 communications on internal control 内部控制上的通讯 0(..]\p^d
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64 companies act 公司法 "JGa
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65 comparative financial statements 比较财务报表 5<S1,u5
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66 comparatives 比较的 @.gCeMlOf
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67 competence 能力 j9qN!.~mM
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68 compilation engagement 编辑约定 |n~v_V2.0
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69 completeness 完整性 <6`,)(dj
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70 completion of the audit 审计的结束 mHhm~u
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71 compliance with accounting regulations 符合~的作法会计规则 ?^7~|?v
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) |;].~7^
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73 confidence 信任 UC0 yrV
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74 confidentiality 保密性 DnTM#i:
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75 confirmation of accounts receivable 应收账款的查证 81KtK[?b
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76 conflict of interest 利益冲突 Ne4A
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77 constructive obligation 建设的待付款 %GIla*
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78 contingent asset 或有资产 S}|ea2