1 ability to perform the work 能力履行工作 ~g.$|^,.O/
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2 acceptance procedures 承兑程序过程 f5 `g
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3 accountability 经管责任,问责性 cph:y
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4 accounting estimate 会计估计 7B?c{
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5 accounts receivable listing 应收账款挂牌 4!KoFoZt*
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6 accounts receivable 应收账款 Po%(~ )S>
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7 accruals listing 应计项目挂牌 0bo/XUpi
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8 accruals 应计项目 --DoB=5%8
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9 accuracy 准确性 #Skv(IL
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10 adverse opinion 否定意见 T
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11 aged analysis 年老的分析(法,学)研究 V dn&c
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12 agents 代理人 1UQHq@aM
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13 agreed-upon procedures 约定审查业务 LCQE_}Mh
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14 analysis of errors 错误的分析(法,学)研究 (P`3 @H
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15 anomalous error 反常的错误 LcE+GC
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16 appointment ethics 任命伦理学 ?^N3&ukkyo
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17 appointment 任命 ()H:Uv M=t
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18 associated firms 联合的坚挺 ,`aq+K
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19 association of chartered certified accounts(ACCA) BX yo
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20 assurance engagement 保证约定 v~Y^r2
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21 assurance 保证 \W`w` o
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22 audit 审计,审核,核数 -!
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23 audit acceptance 审计承兑 6VhjJJ
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24 audit approach 审计靠近 ]EpWSs!"g
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25 audit committee 审计委员会,审计小组 ;{[.Zu
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26 audit engagement 审计业务约定书 n-@j5w+k4
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27 audit evaluation 审计评价 .e3+s*
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28 audit evidence 审计证据 ',S'.U
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29 audit plan 审计计划 R`~z0d.
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30 audit program 审计程序 y(xJTj
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31 audit report as a means of communication 审计报告如一个通讯方法 j.@\3'
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32 audit report 审计报告 FeTL&$
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33 audit risk 审计风险 vZBc!AW
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34 audit sampling 审计抽样 ^) s2$A:L
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35 audit staffing 审计工作人员 >MvDVPi
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36 audit timing 审计定时 AoI/n4T^
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37 audit trail 审计线索 5hy""i
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38 auditing standards 审计准则 -Zz$~$
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39 auditors duty of care 审计(查帐)员的抚养责任 ` 5C~
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40 auditors report 审计报告 !U~WK$BP
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41 authority attached to ISAs 代理权附上到国际砂糖协定 qhz]Wm P
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42 automated working papers 自动化了工作文件 go<W( ,O
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43 bad debts 坏账 EB8\_]6XJ
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44 bank 银行 BV[ 5}
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45 bank reconciliation 银行对账单,余额调节表 `WH"%V:"Q
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46 beneficial interests 受益权 i?F
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47 best value 最好的价值48 business risk 经营风险 hHMN6i
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49 cadbury committee cadbury 委员会 <N9[?g)
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50 cash count 现金盘点 ?n
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51 cash system 兑现系统 2FW\O0U
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52 changes in nature of engagement 改变约定的性质上 3z&Fi;<+j
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53 charges and commitments 费用和评论 dp*u9z~NA
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54 charities 宽大 #: [<iSk
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55 tom walls tom 墙壁 OU
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56 chronology of an audit 一审计的年代表 :d#VE-e
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57 CIS application controls CIS 申请控制 ]&pds\
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 vsl]92xI
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59 client screening 委托人甄别 PJL=$gBgKk
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60 closely connected 接近地连接 _<OSqE
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61 clubs 俱乐部 _ "VkGG
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 F
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63 communications on internal control 内部控制上的通讯 bq:(u4 3
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64 companies act 公司法 Y*vW!yu
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65 comparative financial statements 比较财务报表 j+,d^!
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66 comparatives 比较的 V
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67 competence 能力 uW}s)j.
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68 compilation engagement 编辑约定 8Hn|cf0
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69 completeness 完整性 OD6\Mr2=
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70 completion of the audit 审计的结束 -R
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71 compliance with accounting regulations 符合~的作法会计规则 9vvx*rD
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) qtQ6cqLd
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73 confidence 信任 zIu
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74 confidentiality 保密性 ~2QR{; XQ
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75 confirmation of accounts receivable 应收账款的查证 j+uLV{~g6
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76 conflict of interest 利益冲突 LH8 fBhw
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77 constructive obligation 建设的待付款 f>UXD
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78 contingent asset 或有资产 j;-1J_e5