1 ability to perform the work 能力履行工作 l|@/?GaH
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2 acceptance procedures 承兑程序过程 Rxvd+8FF
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3 accountability 经管责任,问责性 `nd#< w>
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4 accounting estimate 会计估计 GL;x:2XA
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5 accounts receivable listing 应收账款挂牌 G+#| )V
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6 accounts receivable 应收账款 "oE^R?m
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7 accruals listing 应计项目挂牌 q
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8 accruals 应计项目 3<zTkI
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9 accuracy 准确性 0@sr
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10 adverse opinion 否定意见 .R$+#_
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11 aged analysis 年老的分析(法,学)研究 c-s`>m
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12 agents 代理人 e6{[o@aM{
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13 agreed-upon procedures 约定审查业务 Ac5o K
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14 analysis of errors 错误的分析(法,学)研究 NgE&KPj\
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15 anomalous error 反常的错误 !
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16 appointment ethics 任命伦理学 z
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17 appointment 任命 e\d5SKY
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18 associated firms 联合的坚挺 b2}QoJ@`
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19 association of chartered certified accounts(ACCA) %|D\j-~
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20 assurance engagement 保证约定 d}wa[WRv
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21 assurance 保证 aiR|.opIb
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22 audit 审计,审核,核数 ~*' 8=D?)
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23 audit acceptance 审计承兑 M k'n~.mb
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24 audit approach 审计靠近 OU)p)Y_z
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25 audit committee 审计委员会,审计小组 ^O$[Y9~*
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26 audit engagement 审计业务约定书 ArmL,
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27 audit evaluation 审计评价 j;AzkReb
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28 audit evidence 审计证据 _ntW}})K
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29 audit plan 审计计划 NqQ(X'W7
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30 audit program 审计程序 #>=/15:
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31 audit report as a means of communication 审计报告如一个通讯方法 W3o}.|]
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32 audit report 审计报告 O&?CoA?
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33 audit risk 审计风险 /ie3
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34 audit sampling 审计抽样 hBfzU\*0H
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35 audit staffing 审计工作人员 LKf5r,C
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36 audit timing 审计定时 zW"3K
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37 audit trail 审计线索 )Py+jc.
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38 auditing standards 审计准则 /_k hFw
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39 auditors duty of care 审计(查帐)员的抚养责任 UB&S 2g
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40 auditors report 审计报告 1&@wb'MBs.
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41 authority attached to ISAs 代理权附上到国际砂糖协定 ,[ J'!NC1
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42 automated working papers 自动化了工作文件 $MJDB
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43 bad debts 坏账 k,N
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44 bank 银行 yz2oS|0 '
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45 bank reconciliation 银行对账单,余额调节表 eZ.0,A*1B1
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46 beneficial interests 受益权 Acq>M^
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47 best value 最好的价值48 business risk 经营风险 =iK6/ y`
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49 cadbury committee cadbury 委员会 #`#aSqGmc
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50 cash count 现金盘点 J|2Hqd
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51 cash system 兑现系统 ETWmeMN
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52 changes in nature of engagement 改变约定的性质上 Znl>*e/|
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53 charges and commitments 费用和评论 !K^kKP*l
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54 charities 宽大 CTbhwY(/
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55 tom walls tom 墙壁 hq8/`u
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56 chronology of an audit 一审计的年代表 zS"zb
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57 CIS application controls CIS 申请控制 a9EI7pnq
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 q(ET)xCeD
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59 client screening 委托人甄别 iJKm27 ">
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60 closely connected 接近地连接 z.9FDQLp
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61 clubs 俱乐部 ]Y:
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 <:;:*s3]
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63 communications on internal control 内部控制上的通讯 CT:eV7<>s
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64 companies act 公司法 $*)(
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65 comparative financial statements 比较财务报表 ; 7v7V
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66 comparatives 比较的 J'^$|/Q
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67 competence 能力 JHh9> .1
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68 compilation engagement 编辑约定 TYS\:ZdXF
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69 completeness 完整性 8YLZ)k'
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70 completion of the audit 审计的结束 qH$rvD!]
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71 compliance with accounting regulations 符合~的作法会计规则 A8Z?[,Mq!
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) `::'UfHc
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73 confidence 信任 iGeT^!N
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74 confidentiality 保密性 +rpd0s49
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75 confirmation of accounts receivable 应收账款的查证 z2q5f:d8
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76 conflict of interest 利益冲突 8]MzOGB8
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77 constructive obligation 建设的待付款 $M<