1 ability to perform the work 能力履行工作 8j Mk
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2 acceptance procedures 承兑程序过程 BsBK@+ZyI
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3 accountability 经管责任,问责性 /4t j3B,
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4 accounting estimate 会计估计 EM]s/LD@%
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5 accounts receivable listing 应收账款挂牌
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6 accounts receivable 应收账款 z8{a(nK P
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7 accruals listing 应计项目挂牌 9w"h
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8 accruals 应计项目 7Ok;Lt!x
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9 accuracy 准确性 `1'6bp`Z
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10 adverse opinion 否定意见 #rxVd
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11 aged analysis 年老的分析(法,学)研究 e:DkGy`-s
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12 agents 代理人 8'~[pMn`
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13 agreed-upon procedures 约定审查业务 6WV\}d:
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14 analysis of errors 错误的分析(法,学)研究 RMX:9aQ3F
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15 anomalous error 反常的错误 ] x\-$~E
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16 appointment ethics 任命伦理学 y|CP;:f;
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17 appointment 任命 3mYiQ2
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18 associated firms 联合的坚挺 ld3-C55
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19 association of chartered certified accounts(ACCA) |o,8V p
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20 assurance engagement 保证约定 Z^V6K3GSz-
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21 assurance 保证 ~7Ts_:E-
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22 audit 审计,审核,核数 x8Retuv
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23 audit acceptance 审计承兑 ]d,S749(s
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24 audit approach 审计靠近 "
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25 audit committee 审计委员会,审计小组 MxSM@3 v(
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26 audit engagement 审计业务约定书 :/:.Kb
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27 audit evaluation 审计评价 (Q%'N3gk
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28 audit evidence 审计证据 D@.tkzU@E
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29 audit plan 审计计划 yyv8gH
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30 audit program 审计程序 _cy2z
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31 audit report as a means of communication 审计报告如一个通讯方法 Vnx,5E&
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32 audit report 审计报告 [
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33 audit risk 审计风险 |A
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34 audit sampling 审计抽样 N` aF{3[
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35 audit staffing 审计工作人员 GDu~d<R H
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36 audit timing 审计定时 /I)yU>o
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37 audit trail 审计线索 ?shIj;c[
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38 auditing standards 审计准则 x%+aKZ(m)
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39 auditors duty of care 审计(查帐)员的抚养责任 N5]0/,I}
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40 auditors report 审计报告 2P/K
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41 authority attached to ISAs 代理权附上到国际砂糖协定 Kl2lbe7
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42 automated working papers 自动化了工作文件 {Z
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43 bad debts 坏账 A81ls#is
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44 bank 银行 u:m]CPz
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45 bank reconciliation 银行对账单,余额调节表 M9y<t'
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46 beneficial interests 受益权 SVv;q?jZ
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47 best value 最好的价值48 business risk 经营风险 z "+Mrew
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49 cadbury committee cadbury 委员会 ;QW3CEaUq
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50 cash count 现金盘点 Pcu#lWC$
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51 cash system 兑现系统 ,WJH}(h"D
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52 changes in nature of engagement 改变约定的性质上 -RS7h
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53 charges and commitments 费用和评论 |N}P(GF
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54 charities 宽大 %^1cyk
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55 tom walls tom 墙壁 % ]I ZLJ
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56 chronology of an audit 一审计的年代表 U Z|HJ8_
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57 CIS application controls CIS 申请控制 Zs}5Smjl;%
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 NPd%M
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59 client screening 委托人甄别 !-
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60 closely connected 接近地连接 l5g$vh\aQ]
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61 clubs 俱乐部 J|X
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 LJOr!rWi
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63 communications on internal control 内部控制上的通讯 "Kc>dJ@W
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64 companies act 公司法 `)T~psT
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65 comparative financial statements 比较财务报表 $&<uT
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66 comparatives 比较的 Mz1G5xcl
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67 competence 能力 ] )F7)
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68 compilation engagement 编辑约定 -jn WZ5.
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69 completeness 完整性 m}8[
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70 completion of the audit 审计的结束 b8%C*r7
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71 compliance with accounting regulations 符合~的作法会计规则 ^':!1
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) CBDG./
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73 confidence 信任 zCOgBT~p
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74 confidentiality 保密性 *J+_|_0nlW
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75 confirmation of accounts receivable 应收账款的查证 KAsS[
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76 conflict of interest 利益冲突 zOV=9"~{
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77 constructive obligation 建设的待付款 `u.t[
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78 contingent asset 或有资产 %0$qP0|`3I