1 ability to perform the work 能力履行工作 FFH_d <q
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2 acceptance procedures 承兑程序过程 u)V#S:9]
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3 accountability 经管责任,问责性 -|Y(V
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4 accounting estimate 会计估计 %c
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5 accounts receivable listing 应收账款挂牌 1\g6)|R-+
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6 accounts receivable 应收账款 H'LD}\K l
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7 accruals listing 应计项目挂牌 {.De4]ANh
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8 accruals 应计项目 Mnz!nWhk
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9 accuracy 准确性 XP1~d>j
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10 adverse opinion 否定意见 :k3Nt5t!
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11 aged analysis 年老的分析(法,学)研究 g+ MdHn[
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12 agents 代理人 Y;e,Gq`
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13 agreed-upon procedures 约定审查业务 m^#rB`0;L
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14 analysis of errors 错误的分析(法,学)研究 :J:,m
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15 anomalous error 反常的错误 kf;/c}}
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16 appointment ethics 任命伦理学 OzQ -7|m'J
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17 appointment 任命 ecgtUb8K
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18 associated firms 联合的坚挺 xritonG/F
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19 association of chartered certified accounts(ACCA) DZv=\<$,LF
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20 assurance engagement 保证约定 MUA%^)#u4Q
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21 assurance 保证 ^kgBa2 7
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22 audit 审计,审核,核数 kdCP
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23 audit acceptance 审计承兑 ~j#]tElb
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24 audit approach 审计靠近 P{5-Mx!{&
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25 audit committee 审计委员会,审计小组 }->.k/vc
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26 audit engagement 审计业务约定书 ^<:sdv>Y5
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27 audit evaluation 审计评价 2<][%> '
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28 audit evidence 审计证据 r 3M1e+'fc
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29 audit plan 审计计划 HoLv`JA
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30 audit program 审计程序 $rhgzpZ!X_
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31 audit report as a means of communication 审计报告如一个通讯方法 u1~9{"P*
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32 audit report 审计报告 s
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33 audit risk 审计风险 .iQT5c
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34 audit sampling 审计抽样 3GmeD/6
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35 audit staffing 审计工作人员 }HG#s4
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36 audit timing 审计定时 SR8qt z/V
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37 audit trail 审计线索 {66fG53x
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38 auditing standards 审计准则 "iM~Hy
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39 auditors duty of care 审计(查帐)员的抚养责任 Y
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40 auditors report 审计报告 Pe_!?:vF
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41 authority attached to ISAs 代理权附上到国际砂糖协定 jr /lk
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42 automated working papers 自动化了工作文件 teW6;O_
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43 bad debts 坏账 a|BcnYN
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44 bank 银行 m$
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45 bank reconciliation 银行对账单,余额调节表 D-U<u@A4
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46 beneficial interests 受益权 $fpq
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47 best value 最好的价值48 business risk 经营风险 LrCk*@
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49 cadbury committee cadbury 委员会 n q19Q)
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50 cash count 现金盘点 '>k{tPi.
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51 cash system 兑现系统 /_\#zC[
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52 changes in nature of engagement 改变约定的性质上 $ C0TD
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53 charges and commitments 费用和评论 C*X
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54 charities 宽大 W0zbxJKjd
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55 tom walls tom 墙壁 Y
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56 chronology of an audit 一审计的年代表 m9md|
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57 CIS application controls CIS 申请控制 k]rLjcB
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 nW+YOX|+
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59 client screening 委托人甄别 [WB{T3j
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60 closely connected 接近地连接 zQH]s?v
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61 clubs 俱乐部 ~"!a9GZ
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 =Z
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63 communications on internal control 内部控制上的通讯 np WEop>
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64 companies act 公司法 z{BA4sn
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65 comparative financial statements 比较财务报表 0m+8P$)C%
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66 comparatives 比较的 hxC!+ArVe
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67 competence 能力 K`nJVc
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68 compilation engagement 编辑约定 mEQ!-p
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69 completeness 完整性 rwpgBl
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70 completion of the audit 审计的结束 ,vG<*|pn
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71 compliance with accounting regulations 符合~的作法会计规则 Z,WW]
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) EX?h0Uy
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73 confidence 信任 C$#W{2x%6
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74 confidentiality 保密性 135vZ:S
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75 confirmation of accounts receivable 应收账款的查证 [BBpQN.^q6
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76 conflict of interest 利益冲突 4VIg>EL*
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77 constructive obligation 建设的待付款 l_v*7d
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78 contingent asset 或有资产 H_X?dj15