1 ability to perform the work 能力履行工作 <} ,1Ncl
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2 acceptance procedures 承兑程序过程 k[\a)WcY8
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3 accountability 经管责任,问责性 4KXc~eF[M"
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4 accounting estimate 会计估计 2j&v;dm
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5 accounts receivable listing 应收账款挂牌 n9%]-s\Hn
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6 accounts receivable 应收账款 vE%s,E,
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7 accruals listing 应计项目挂牌 $ rUSKm#
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8 accruals 应计项目 PU1,DU
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9 accuracy 准确性 m:uPEpcU
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10 adverse opinion 否定意见 X32C}4-B
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11 aged analysis 年老的分析(法,学)研究 Xc*U+M
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12 agents 代理人 5\bJR0I@
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13 agreed-upon procedures 约定审查业务 qmglb:"
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14 analysis of errors 错误的分析(法,学)研究 k?*KnfVh!
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15 anomalous error 反常的错误 `zA#z />
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16 appointment ethics 任命伦理学 s$w;q\1z
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17 appointment 任命 =dZHYO^Cv
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18 associated firms 联合的坚挺 B(_WZa!
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19 association of chartered certified accounts(ACCA) xb:&(6\F
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20 assurance engagement 保证约定 *$,
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21 assurance 保证 )1
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22 audit 审计,审核,核数 u
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23 audit acceptance 审计承兑 u JY)4T
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24 audit approach 审计靠近 v+G=E2Lhv
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25 audit committee 审计委员会,审计小组 ]p7jhd=
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26 audit engagement 审计业务约定书 @WMA }\Cc
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27 audit evaluation 审计评价 c!#:E`
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28 audit evidence 审计证据 {pL+2%`~
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29 audit plan 审计计划 l+*&:Q/
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30 audit program 审计程序 :9|\Z|S(I
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31 audit report as a means of communication 审计报告如一个通讯方法 x/!5K|c
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32 audit report 审计报告 Fv74bC%
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33 audit risk 审计风险 q1?&Ev^
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34 audit sampling 审计抽样 n/~A`%E@
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35 audit staffing 审计工作人员 6$\jAd
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36 audit timing 审计定时 ?W>qUrZ
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37 audit trail 审计线索 }%7NF*
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38 auditing standards 审计准则 F$BbYf2i
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39 auditors duty of care 审计(查帐)员的抚养责任 3cdTed-MIh
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40 auditors report 审计报告 +M'
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41 authority attached to ISAs 代理权附上到国际砂糖协定 7%f&M>/
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42 automated working papers 自动化了工作文件 )R`x R,H
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43 bad debts 坏账 'k;rH!R
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44 bank 银行 gzoEUp=s
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45 bank reconciliation 银行对账单,余额调节表 Od f[*
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46 beneficial interests 受益权 *g?Po+ef%
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47 best value 最好的价值48 business risk 经营风险 ZKHG !`X0
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49 cadbury committee cadbury 委员会 <sK4#!K
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50 cash count 现金盘点 /xtq_*I1S
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51 cash system 兑现系统 vz.>~HBP
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52 changes in nature of engagement 改变约定的性质上 cufH?Xg<
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53 charges and commitments 费用和评论 2hzsKkrA
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54 charities 宽大 }gJ (DbnV
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55 tom walls tom 墙壁 a~'a
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56 chronology of an audit 一审计的年代表 Fu!RhsW5j
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57 CIS application controls CIS 申请控制 Z&;uh_EC
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 0$,SF3K
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59 client screening 委托人甄别 ty8v
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60 closely connected 接近地连接 1t)il^p4[;
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61 clubs 俱乐部 ,7<f9 EVY
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 rqY`8Ry2M
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63 communications on internal control 内部控制上的通讯 V4_=<W
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64 companies act 公司法 N;\'N
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65 comparative financial statements 比较财务报表 4O35"1
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66 comparatives 比较的 @)fd}tV
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67 competence 能力 MdvcnaCG
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68 compilation engagement 编辑约定 YJ\Xj56gv
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69 completeness 完整性 `\}v#2VJ
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70 completion of the audit 审计的结束 9b9$GyI
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71 compliance with accounting regulations 符合~的作法会计规则
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) U
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73 confidence 信任 4rLL[??
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74 confidentiality 保密性 R=QZgpR
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75 confirmation of accounts receivable 应收账款的查证 i%0ur
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76 conflict of interest 利益冲突 [D\k^h
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77 constructive obligation 建设的待付款 2Eu`
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78 contingent asset 或有资产 )8$=C#qC[