1 ability to perform the work 能力履行工作 h8{(KRa 6
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2 acceptance procedures 承兑程序过程 /=: j9FF
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3 accountability 经管责任,问责性 zjl!9M!
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4 accounting estimate 会计估计 `3 cCH
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5 accounts receivable listing 应收账款挂牌 ravyiOL
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6 accounts receivable 应收账款
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7 accruals listing 应计项目挂牌 7[pBUDA
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8 accruals 应计项目 bulS&dAX
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9 accuracy 准确性 r6Aneg7
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10 adverse opinion 否定意见 ~f\G68c
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11 aged analysis 年老的分析(法,学)研究 Kn`M4O
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12 agents 代理人
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13 agreed-upon procedures 约定审查业务 Z<?OwAWz
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14 analysis of errors 错误的分析(法,学)研究 *ISZlR\#
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15 anomalous error 反常的错误 j=RRfFg)
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16 appointment ethics 任命伦理学
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17 appointment 任命 i%m"@7.kk
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18 associated firms 联合的坚挺 D\dWt1n
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19 association of chartered certified accounts(ACCA) {76c%<`WaP
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20 assurance engagement 保证约定 TfYVw~p_ %
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21 assurance 保证 f5AjJYq1
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22 audit 审计,审核,核数 JF&$t}
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23 audit acceptance 审计承兑 v{zMO:3
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24 audit approach 审计靠近 ]V l]XT$Um
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25 audit committee 审计委员会,审计小组 }D411228
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26 audit engagement 审计业务约定书 M5nWVK7c
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27 audit evaluation 审计评价 X+L) -d
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28 audit evidence 审计证据 g8qgk:}
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29 audit plan 审计计划 3vhnwD
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30 audit program 审计程序 $vC1 K5sLk
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31 audit report as a means of communication 审计报告如一个通讯方法 m(RXJORI
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32 audit report 审计报告 \PDd$syDA
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33 audit risk 审计风险 f` =CpO*
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34 audit sampling 审计抽样 (?_S6HE
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35 audit staffing 审计工作人员 &j(+ /
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36 audit timing 审计定时 O"Ku1t!
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37 audit trail 审计线索 |
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38 auditing standards 审计准则 hX`}Q4(k
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39 auditors duty of care 审计(查帐)员的抚养责任 9Gv[8'I
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40 auditors report 审计报告 Ee`1F#c
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41 authority attached to ISAs 代理权附上到国际砂糖协定 =FE|+!>PA
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42 automated working papers 自动化了工作文件 #fT*]NN
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43 bad debts 坏账 M\yT).>z
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44 bank 银行 ': N51kC
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45 bank reconciliation 银行对账单,余额调节表 m(pE5B(
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46 beneficial interests 受益权 pdE3r$C
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47 best value 最好的价值48 business risk 经营风险 h;6lK$!c
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49 cadbury committee cadbury 委员会 =[F<7pvE
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50 cash count 现金盘点 aN"DkUYZM
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51 cash system 兑现系统 }Ho Qwy|&
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52 changes in nature of engagement 改变约定的性质上 g!-,]
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53 charges and commitments 费用和评论 X7s
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54 charities 宽大 6R=W}q4
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55 tom walls tom 墙壁 *zr(
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56 chronology of an audit 一审计的年代表 !?|Th5e
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57 CIS application controls CIS 申请控制 ;3'.C~
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 F&&$Qn_+
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59 client screening 委托人甄别 TY1I=8
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60 closely connected 接近地连接 iezO9`
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61 clubs 俱乐部 Y.*y9)#S6
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间
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63 communications on internal control 内部控制上的通讯 je!-J8{
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64 companies act 公司法 )kP5u`v
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65 comparative financial statements 比较财务报表 -{ H0g]
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66 comparatives 比较的 mya_4I
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67 competence 能力 o_'p3nD
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68 compilation engagement 编辑约定 VY3&
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69 completeness 完整性 E@ESl0a;
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70 completion of the audit 审计的结束 bua+I;b
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71 compliance with accounting regulations 符合~的作法会计规则 gXjV?"^kUl
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) B&@?*^.
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73 confidence 信任 [Nk3|u`h
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74 confidentiality 保密性 m&?#;J|B$
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75 confirmation of accounts receivable 应收账款的查证 mFi&YpHu3
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76 conflict of interest 利益冲突 $fzaPD4.
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77 constructive obligation 建设的待付款 xftBSdVE
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78 contingent asset 或有资产 9pX&ZjYP-