1 ability to perform the work 能力履行工作 $oe:km1-D
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2 acceptance procedures 承兑程序过程 {3@/@jO?
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3 accountability 经管责任,问责性 DMsx
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4 accounting estimate 会计估计 j^mAJ5
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5 accounts receivable listing 应收账款挂牌 ~bg?V0
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6 accounts receivable 应收账款 N'=8Dj
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7 accruals listing 应计项目挂牌 m fg{% .1
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8 accruals 应计项目 K!0vvP2H
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9 accuracy 准确性 Pur~Rz\\
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10 adverse opinion 否定意见 9jCn|+
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11 aged analysis 年老的分析(法,学)研究 CcG{+-=H)
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12 agents 代理人 4D0=3Vy
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13 agreed-upon procedures 约定审查业务 =hjff/
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14 analysis of errors 错误的分析(法,学)研究 GNgPf"}K
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15 anomalous error 反常的错误 T/X[q7O~~4
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16 appointment ethics 任命伦理学 Oc}4`?oy<O
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17 appointment 任命 Lf4c[[@%gd
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18 associated firms 联合的坚挺 iOYC1QFi?
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19 association of chartered certified accounts(ACCA) lc?9B
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20 assurance engagement 保证约定 V\5ZRLawP
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21 assurance 保证 wrSw> sE"
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22 audit 审计,审核,核数 S%uwQ!=O8
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23 audit acceptance 审计承兑 p%/Z
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24 audit approach 审计靠近 7O',X Y
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25 audit committee 审计委员会,审计小组 Zi<Y?Vm/,O
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26 audit engagement 审计业务约定书 e
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27 audit evaluation 审计评价 4! ]28[2B6
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28 audit evidence 审计证据 ,l
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29 audit plan 审计计划 )zzZYs&|
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30 audit program 审计程序 OE[
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31 audit report as a means of communication 审计报告如一个通讯方法 o/??w:'
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32 audit report 审计报告 jrJ!A(<)
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33 audit risk 审计风险 _=!Rl#
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34 audit sampling 审计抽样 Y_'3pX,
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35 audit staffing 审计工作人员 W/e6O?? O
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36 audit timing 审计定时 U?]}K S;6
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37 audit trail 审计线索 QfPsF@+-`7
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38 auditing standards 审计准则 %
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39 auditors duty of care 审计(查帐)员的抚养责任 Lmh4e
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40 auditors report 审计报告 Cb:}AQ =
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41 authority attached to ISAs 代理权附上到国际砂糖协定 K X0{dizZ
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42 automated working papers 自动化了工作文件 nSR7$yS_
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43 bad debts 坏账 re}_+svU
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44 bank 银行 wN}@%D-[v
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45 bank reconciliation 银行对账单,余额调节表 )c432).Z
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46 beneficial interests 受益权 $?`-} wY
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47 best value 最好的价值48 business risk 经营风险 u_31Db<
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49 cadbury committee cadbury 委员会 QT`|"RI%
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50 cash count 现金盘点 #^FDG1=
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51 cash system 兑现系统 B=!&rKF
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52 changes in nature of engagement 改变约定的性质上 #M/^n0E
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53 charges and commitments 费用和评论 $f>h_8cla
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54 charities 宽大 9szUN;:ZZ
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55 tom walls tom 墙壁 JJE?!Yvc
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56 chronology of an audit 一审计的年代表
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57 CIS application controls CIS 申请控制 kMS&"/z
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 'GyO
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59 client screening 委托人甄别 MJ.K,e
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60 closely connected 接近地连接 !v fb
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61 clubs 俱乐部 Acix`-<
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 or<n[<D-C
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63 communications on internal control 内部控制上的通讯 n5qg6(Tl]
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64 companies act 公司法 ,h<xL-
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65 comparative financial statements 比较财务报表 ~vPR9\e
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66 comparatives 比较的 -Z(='A
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67 competence 能力 ybY[2
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68 compilation engagement 编辑约定 d!P3<:+R[
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69 completeness 完整性 a
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70 completion of the audit 审计的结束 ~NV 8avZ
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71 compliance with accounting regulations 符合~的作法会计规则 Kg;u.4.-M
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) |PNPOj0
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73 confidence 信任 ;Pw\p^wz
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74 confidentiality 保密性 G4;5$YGG
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75 confirmation of accounts receivable 应收账款的查证 C{<H)?]*BF
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76 conflict of interest 利益冲突 CqVeR';2
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77 constructive obligation 建设的待付款 *,FU*zi
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78 contingent asset 或有资产 eHl)/='