1 ability to perform the work 能力履行工作 W\N-~9UA
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2 acceptance procedures 承兑程序过程 fnL!@WF
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3 accountability 经管责任,问责性 W-7yi`5
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4 accounting estimate 会计估计 $ hg
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5 accounts receivable listing 应收账款挂牌 VqVP5nT'=
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6 accounts receivable 应收账款 -
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7 accruals listing 应计项目挂牌 eZI&d;i
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8 accruals 应计项目 E88_15'3D
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9 accuracy 准确性 0(@8
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10 adverse opinion 否定意见 O`OntYwa>
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11 aged analysis 年老的分析(法,学)研究
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12 agents 代理人 6H.D`"cj
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13 agreed-upon procedures 约定审查业务 7KuTC%7
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14 analysis of errors 错误的分析(法,学)研究 'n)M0e
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15 anomalous error 反常的错误 Z^>3}\_v
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16 appointment ethics 任命伦理学 'ZTE"KT
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17 appointment 任命 d[-w&[iy
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18 associated firms 联合的坚挺 !Lk|eGd*
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19 association of chartered certified accounts(ACCA) K
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20 assurance engagement 保证约定 WvUe44&^$
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21 assurance 保证 .OXvv _?<
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22 audit 审计,审核,核数 A;Xn#t ,(K
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23 audit acceptance 审计承兑 lwQI
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24 audit approach 审计靠近 8yB
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25 audit committee 审计委员会,审计小组 H5^'J`0\
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26 audit engagement 审计业务约定书 ,%v
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27 audit evaluation 审计评价 BT`
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28 audit evidence 审计证据 ;IXDZ#;
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29 audit plan 审计计划 7evE;KL
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30 audit program 审计程序 &AZr(>
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31 audit report as a means of communication 审计报告如一个通讯方法 GT|=Apnwr%
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32 audit report 审计报告 efl6U/'Ij
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33 audit risk 审计风险 T&w3IKb|}
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34 audit sampling 审计抽样 cqRIi~`
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35 audit staffing 审计工作人员 6EGh8H f
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36 audit timing 审计定时 tm#T8iF
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37 audit trail 审计线索 Do=*bZ;A
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38 auditing standards 审计准则 xzz[!yJjG
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39 auditors duty of care 审计(查帐)员的抚养责任 ,*
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40 auditors report 审计报告 "
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41 authority attached to ISAs 代理权附上到国际砂糖协定 N&-d8
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42 automated working papers 自动化了工作文件 a% Q.8
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43 bad debts 坏账 Yvs9)g
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44 bank 银行 ~+q$TV
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45 bank reconciliation 银行对账单,余额调节表 UqsVqi
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46 beneficial interests 受益权 [3]!*Cd
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47 best value 最好的价值48 business risk 经营风险 WG1UvPK
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49 cadbury committee cadbury 委员会 4
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50 cash count 现金盘点 =zK7`5
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51 cash system 兑现系统 u/hFf3
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52 changes in nature of engagement 改变约定的性质上 zq8z#FN
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53 charges and commitments 费用和评论 U*(m'Ea
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54 charities 宽大 =L
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55 tom walls tom 墙壁 zX"@QB3E
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56 chronology of an audit 一审计的年代表 @j K7bab:
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57 CIS application controls CIS 申请控制 2(\~z@g
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 cW/RH.N
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59 client screening 委托人甄别 INyreoMp
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60 closely connected 接近地连接 F7E# x
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61 clubs 俱乐部
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 B;SYO>.W
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63 communications on internal control 内部控制上的通讯 ^}ngbDn
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64 companies act 公司法 &\F`M|c
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65 comparative financial statements 比较财务报表 </5uB'
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66 comparatives 比较的 PB.@G,)
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67 competence 能力 |dsd5Vdr
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68 compilation engagement 编辑约定 ZL:nohB
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69 completeness 完整性 l`:M/z6"
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70 completion of the audit 审计的结束 x\]%TTps
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71 compliance with accounting regulations 符合~的作法会计规则 @{+c6.*}
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) ;dPyhR
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73 confidence 信任 bJ*jJl x
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74 confidentiality 保密性 : P>Wd3m
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75 confirmation of accounts receivable 应收账款的查证 u7=`u/
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76 conflict of interest 利益冲突 YLVIn_\}
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77 constructive obligation 建设的待付款 (|(#~o]40t
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78 contingent asset 或有资产 3fgVvt-2