1 ability to perform the work 能力履行工作 p6e9mSs
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2 acceptance procedures 承兑程序过程 0"to]=
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3 accountability 经管责任,问责性 2pQdDbm
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4 accounting estimate 会计估计 i VIpe
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5 accounts receivable listing 应收账款挂牌 V}UYr Va#9
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6 accounts receivable 应收账款 `;fk,\8t%
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7 accruals listing 应计项目挂牌 9F^rXY.
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8 accruals 应计项目 XKq}^M&gy
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9 accuracy 准确性 )0 W-S9e<
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10 adverse opinion 否定意见 RRH[$jk
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11 aged analysis 年老的分析(法,学)研究 d*{NAq'9X
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12 agents 代理人 4]$$ar)
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13 agreed-upon procedures 约定审查业务 B Ctm05
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14 analysis of errors 错误的分析(法,学)研究 -h/KrB
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15 anomalous error 反常的错误 -I\Y
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16 appointment ethics 任命伦理学 ?nya;Z-~Hc
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17 appointment 任命 4dwG6-
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18 associated firms 联合的坚挺 R%Y#vUmBV{
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19 association of chartered certified accounts(ACCA) T8ftBIOi
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20 assurance engagement 保证约定 c<gvUVHIxR
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21 assurance 保证 <!r0[bKz@
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22 audit 审计,审核,核数 >(aGk{e1
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23 audit acceptance 审计承兑 *&VqAc%qD
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24 audit approach 审计靠近 .s)z?31
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25 audit committee 审计委员会,审计小组 },G>+ s8h
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26 audit engagement 审计业务约定书 s}pn5zMp:8
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27 audit evaluation 审计评价 +%hA6n
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28 audit evidence 审计证据 |rDv!m
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29 audit plan 审计计划 0DFxVH_xN
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30 audit program 审计程序 %j3*j
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31 audit report as a means of communication 审计报告如一个通讯方法 ARD&L$AX
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32 audit report 审计报告 &Jr~)o
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33 audit risk 审计风险 -m.SN>V
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34 audit sampling 审计抽样 ~HH#aXh*
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35 audit staffing 审计工作人员 BWbM$@'x
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36 audit timing 审计定时 Wy2 pa
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37 audit trail 审计线索 _Co*"hl>2
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38 auditing standards 审计准则 G@O~*k1v
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39 auditors duty of care 审计(查帐)员的抚养责任 V_&>0P{q
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40 auditors report 审计报告 p)$DpNL% p
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41 authority attached to ISAs 代理权附上到国际砂糖协定 U/e$.K3v
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42 automated working papers 自动化了工作文件 J8T?=%?=
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43 bad debts 坏账 ` R;6]/I?
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44 bank 银行 b|cUKsL5
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45 bank reconciliation 银行对账单,余额调节表 Hvn{aLa.
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46 beneficial interests 受益权 wX_s./#JJ
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47 best value 最好的价值48 business risk 经营风险 )>]~ Y
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49 cadbury committee cadbury 委员会 HbRDa
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50 cash count 现金盘点 R).?lnS
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51 cash system 兑现系统 `Ns$HV
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52 changes in nature of engagement 改变约定的性质上 ,~@Nhd~k
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53 charges and commitments 费用和评论 rpk
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54 charities 宽大 kvzGI>H:
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55 tom walls tom 墙壁 ?N
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56 chronology of an audit 一审计的年代表 ZgN )sVJ
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57 CIS application controls CIS 申请控制 K5O#BBX=
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 %1uY
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59 client screening 委托人甄别 vI<
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60 closely connected 接近地连接 qRXb9c
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61 clubs 俱乐部 2]Nc@wX`p
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 SH"e x,=
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63 communications on internal control 内部控制上的通讯 '!)|;qe
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64 companies act 公司法 l-Hp^|3Wq
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65 comparative financial statements 比较财务报表 VP|ga}(
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66 comparatives 比较的 b~khb!]
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67 competence 能力 R<}n?f\#JZ
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68 compilation engagement 编辑约定 n%o"n?e
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69 completeness 完整性 ('q u#.'
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70 completion of the audit 审计的结束 S&y (A0M
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71 compliance with accounting regulations 符合~的作法会计规则 zJnF#G
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) 86c@Kk7z
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73 confidence 信任 s2-`}
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74 confidentiality 保密性 }g1V6`8&
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75 confirmation of accounts receivable 应收账款的查证 o
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76 conflict of interest 利益冲突 K
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77 constructive obligation 建设的待付款 (Sr D
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78 contingent asset 或有资产 Uq0GbLjv"