1 ability to perform the work 能力履行工作 $q6BP
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2 acceptance procedures 承兑程序过程 ($au:'kU
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3 accountability 经管责任,问责性
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4 accounting estimate 会计估计 { C=NUK%?
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5 accounts receivable listing 应收账款挂牌 `
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6 accounts receivable 应收账款 '\Giv!>
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7 accruals listing 应计项目挂牌 -lbm*
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8 accruals 应计项目 7Ri46Tkt
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9 accuracy 准确性 =mS\i663
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10 adverse opinion 否定意见 l~c@^!
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11 aged analysis 年老的分析(法,学)研究 X 0WJBEE
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12 agents 代理人 UW N*j_9i
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13 agreed-upon procedures 约定审查业务
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14 analysis of errors 错误的分析(法,学)研究 4 !
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15 anomalous error 反常的错误 ]op}y0
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16 appointment ethics 任命伦理学 rID#`:Hl-|
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17 appointment 任命 K&vF0*gN3
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18 associated firms 联合的坚挺 q$I;dOCJ,
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19 association of chartered certified accounts(ACCA) ~HTmO;HNf"
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20 assurance engagement 保证约定 Bc+w+
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21 assurance 保证 9>l*lCA
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22 audit 审计,审核,核数 (!ZM{Js%
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23 audit acceptance 审计承兑 13 =A
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24 audit approach 审计靠近 QKyo
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25 audit committee 审计委员会,审计小组 "fG8?)d;
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26 audit engagement 审计业务约定书 3kw,(-'1
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27 audit evaluation 审计评价 JLnH&(O
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28 audit evidence 审计证据 v=0(~<7B
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29 audit plan 审计计划 h]Wr [v
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30 audit program 审计程序 Bzkoo J
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31 audit report as a means of communication 审计报告如一个通讯方法 1;C+$
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32 audit report 审计报告 G0/4JSH
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33 audit risk 审计风险 2Z-ljD&
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34 audit sampling 审计抽样 fmQ_P.c
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35 audit staffing 审计工作人员 UYk/v]ZA
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36 audit timing 审计定时 `7[EKOJ3g
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37 audit trail 审计线索 Tu
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38 auditing standards 审计准则 4A8;tU$&
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39 auditors duty of care 审计(查帐)员的抚养责任 `7 vHt`
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40 auditors report 审计报告 Xnz3p"
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41 authority attached to ISAs 代理权附上到国际砂糖协定 T^Y([23
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42 automated working papers 自动化了工作文件 GR
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43 bad debts 坏账 {t0
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44 bank 银行 lhYe;b(
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45 bank reconciliation 银行对账单,余额调节表 !
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46 beneficial interests 受益权 SLkhCR
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47 best value 最好的价值48 business risk 经营风险 _oHNkKQ
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49 cadbury committee cadbury 委员会 6%t1b M
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50 cash count 现金盘点 ;*Ivn@L
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51 cash system 兑现系统 qT%FmX
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52 changes in nature of engagement 改变约定的性质上 %5eY'
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53 charges and commitments 费用和评论 e7m*r
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54 charities 宽大 /JHc! D
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55 tom walls tom 墙壁 "Q!(52_@J
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56 chronology of an audit 一审计的年代表 ~rDZ?~%
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57 CIS application controls CIS 申请控制 ?)kG A$m#
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
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59 client screening 委托人甄别 cl]Mi
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60 closely connected 接近地连接 y0#u9t"Z;
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61 clubs 俱乐部 M-1ngI0H;
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 *1v[kWa?
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63 communications on internal control 内部控制上的通讯 S 5/R_5
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64 companies act 公司法 ;A]@4*q
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65 comparative financial statements 比较财务报表 w2
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66 comparatives 比较的 MRb-H1+Xf
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67 competence 能力 hp#W9@NR
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68 compilation engagement 编辑约定 I1pWaQ0
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69 completeness 完整性 Pb1*\+
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70 completion of the audit 审计的结束 =p*]Az
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71 compliance with accounting regulations 符合~的作法会计规则 _H j!2 '
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) T)H{
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73 confidence 信任 ~8GF Q ph
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74 confidentiality 保密性 L3@82yPo!
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75 confirmation of accounts receivable 应收账款的查证 p-Kz-+A [
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76 conflict of interest 利益冲突 y%%}k
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77 constructive obligation 建设的待付款 1JztFix
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78 contingent asset 或有资产 gP0LCK>