1 ability to perform the work 能力履行工作 tQrF A2F
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2 acceptance procedures 承兑程序过程 X@["Jjp
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3 accountability 经管责任,问责性 G{ |0}
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4 accounting estimate 会计估计 ?g~w6|U(r
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5 accounts receivable listing 应收账款挂牌 |D@/4B1P
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6 accounts receivable 应收账款 N7wKaezE
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7 accruals listing 应计项目挂牌 k;7R3O@
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8 accruals 应计项目
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9 accuracy 准确性 /k$H"'`j4
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10 adverse opinion 否定意见 =&!L&M<<
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11 aged analysis 年老的分析(法,学)研究 F6L}n-p5
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12 agents 代理人 l[,RA?i
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13 agreed-upon procedures 约定审查业务 *X_-8 ^~
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14 analysis of errors 错误的分析(法,学)研究 Y:x,pPyl
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15 anomalous error 反常的错误 (t.OqgY
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16 appointment ethics 任命伦理学 MV(Sb:RZ
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17 appointment 任命 >qqI6@h]c
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18 associated firms 联合的坚挺 J{69iQ
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19 association of chartered certified accounts(ACCA) .uoQ@3
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20 assurance engagement 保证约定 LH@x
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21 assurance 保证 WGK:XfOBQ
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22 audit 审计,审核,核数 doX8Tq
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23 audit acceptance 审计承兑 34Fc
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24 audit approach 审计靠近 #GlQwk3
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25 audit committee 审计委员会,审计小组 Miw*L;u@W
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26 audit engagement 审计业务约定书 id" -eMwp
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27 audit evaluation 审计评价 7GFE5>H
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28 audit evidence 审计证据 =_"[ &^
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29 audit plan 审计计划 liuw!
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30 audit program 审计程序 2~wIHtd
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31 audit report as a means of communication 审计报告如一个通讯方法 d%EUr9~?
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32 audit report 审计报告 D,c53B6M
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33 audit risk 审计风险 ]zt77'J
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34 audit sampling 审计抽样 ^z^zsNx
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35 audit staffing 审计工作人员 |Y9mre.Y;
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36 audit timing 审计定时 G9|w
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37 audit trail 审计线索 f~rq)2V:
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38 auditing standards 审计准则 zZhA]J
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39 auditors duty of care 审计(查帐)员的抚养责任 Dus [N<
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40 auditors report 审计报告 e
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41 authority attached to ISAs 代理权附上到国际砂糖协定 [dXpz^Co
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42 automated working papers 自动化了工作文件 ~Q3y3,x
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43 bad debts 坏账 m) -DrbE
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44 bank 银行 :ot^bAyt|
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45 bank reconciliation 银行对账单,余额调节表 26D,(Y$*
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46 beneficial interests 受益权 })#SjFq<V
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47 best value 最好的价值48 business risk 经营风险 "B34+fOur
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49 cadbury committee cadbury 委员会 Y48
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50 cash count 现金盘点 nZ#0L`@"Y
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51 cash system 兑现系统 )_1;mc8B
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52 changes in nature of engagement 改变约定的性质上 ?PU7xO;_
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53 charges and commitments 费用和评论 m 8P`n
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54 charities 宽大 1raq;^e9
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55 tom walls tom 墙壁 B[r04YGh
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56 chronology of an audit 一审计的年代表 /(DnMHn\
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57 CIS application controls CIS 申请控制 mh,a}bX{
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 ^NFL3v8
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59 client screening 委托人甄别 1F{,Zr
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60 closely connected 接近地连接 MD[;Ha
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61 clubs 俱乐部 J(Zz^$8]<?
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 {z
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63 communications on internal control 内部控制上的通讯 %ZGG6Xgw
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64 companies act 公司法 Uh3N#O
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65 comparative financial statements 比较财务报表 +RyV"&v
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66 comparatives 比较的 wfQImCZ>l
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67 competence 能力 @J<RFgw#
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68 compilation engagement 编辑约定 8Bx58$xRq
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69 completeness 完整性 4,?WNPqo
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70 completion of the audit 审计的结束 z(1`Iy
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71 compliance with accounting regulations 符合~的作法会计规则 ) RNB;K~s9
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) %g~zEa-g
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73 confidence 信任 96<0=
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74 confidentiality 保密性 S#S&_#$`,X
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75 confirmation of accounts receivable 应收账款的查证 KxQMPtHstz
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76 conflict of interest 利益冲突 F[]6U/g n
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77 constructive obligation 建设的待付款 1Hs'YzvY
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78 contingent asset 或有资产 K<MWiB&