1 ability to perform the work 能力履行工作 9yTdbpY
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2 acceptance procedures 承兑程序过程 :]F66dh+
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3 accountability 经管责任,问责性 }(u:K}8
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4 accounting estimate 会计估计
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5 accounts receivable listing 应收账款挂牌 v]on0Pi!
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6 accounts receivable 应收账款 +%9Re5R
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7 accruals listing 应计项目挂牌 Z+U -+eG
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8 accruals 应计项目 J#Y0R"fo
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9 accuracy 准确性 `` g
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10 adverse opinion 否定意见 /_J{JGp9
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11 aged analysis 年老的分析(法,学)研究 sS{Co8EJn
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12 agents 代理人 &@@PJ!&
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13 agreed-upon procedures 约定审查业务 \='LR!_
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14 analysis of errors 错误的分析(法,学)研究 AlDp+"|
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15 anomalous error 反常的错误 }X8P5c!\
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16 appointment ethics 任命伦理学 FYFlh^}
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17 appointment 任命 _XP}fx7$C
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18 associated firms 联合的坚挺 }[|9vF"g.y
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19 association of chartered certified accounts(ACCA) #]1jvB
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20 assurance engagement 保证约定 egA*x*8
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21 assurance 保证 'vtJl
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22 audit 审计,审核,核数 T&/n.-@nk
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23 audit acceptance 审计承兑 ML|?H1m>
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24 audit approach 审计靠近 h`9 & :zr
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25 audit committee 审计委员会,审计小组 QhRz57'
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26 audit engagement 审计业务约定书 aO}hE2]
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27 audit evaluation 审计评价 Q;>Yk_(S
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28 audit evidence 审计证据 pFMjfWD,C
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29 audit plan 审计计划 <f:(nGj
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30 audit program 审计程序 ,<P"\W
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31 audit report as a means of communication 审计报告如一个通讯方法 ul_E{v
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32 audit report 审计报告 'z}9BGR!
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33 audit risk 审计风险 Kp7)my
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34 audit sampling 审计抽样 H~#$AD+H
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35 audit staffing 审计工作人员 nnBS;5
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36 audit timing 审计定时 UzSDXhzObf
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37 audit trail 审计线索 $$p +~X
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38 auditing standards 审计准则 '-f` 5 X
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39 auditors duty of care 审计(查帐)员的抚养责任 ZR=i*y
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40 auditors report 审计报告 n?6^j8i
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41 authority attached to ISAs 代理权附上到国际砂糖协定 ;m|N9'
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42 automated working papers 自动化了工作文件 P5G0fq7
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43 bad debts 坏账 o@
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44 bank 银行 5G2ueRVb
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45 bank reconciliation 银行对账单,余额调节表 LdiNXyyzet
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46 beneficial interests 受益权 # ^,8JRA
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47 best value 最好的价值48 business risk 经营风险 L?a4>uVY
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49 cadbury committee cadbury 委员会
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50 cash count 现金盘点 @HI@PZ>
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51 cash system 兑现系统 $u,A/7\s
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52 changes in nature of engagement 改变约定的性质上 vP'!&}
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53 charges and commitments 费用和评论 wS$ 'gKA6
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54 charities 宽大 9ec#'i=
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55 tom walls tom 墙壁 \(^]R,~*!b
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56 chronology of an audit 一审计的年代表 $b^ niL
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57 CIS application controls CIS 申请控制 *<{hLf
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 v'`qn
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59 client screening 委托人甄别 eln$,zK/b
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60 closely connected 接近地连接 tm
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61 clubs 俱乐部 F2(^OFh
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 \q!TI
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63 communications on internal control 内部控制上的通讯 5Em.sz;:8
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64 companies act 公司法 $K\;sn; |:
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65 comparative financial statements 比较财务报表 ]d|M@v~c4
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66 comparatives 比较的 X,8Zn06M
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67 competence 能力 7<8'7<X
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68 compilation engagement 编辑约定 b'/:e#F
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69 completeness 完整性 D iHj!tZN
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70 completion of the audit 审计的结束 xo-}t5w6t
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71 compliance with accounting regulations 符合~的作法会计规则 L&5zr_
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) }U%E-:
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73 confidence 信任 ST0|2)Lh"
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74 confidentiality 保密性 .lz=MUR
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75 confirmation of accounts receivable 应收账款的查证 -s91/|n
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76 conflict of interest 利益冲突 6k7x7z
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77 constructive obligation 建设的待付款 d(Yuz#Qcrh
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78 contingent asset 或有资产 NfCo)C-t