1 ability to perform the work 能力履行工作 T ?$:'XJ
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2 acceptance procedures 承兑程序过程 cv?06x{
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3 accountability 经管责任,问责性 f-bVKHt
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4 accounting estimate 会计估计 ;|pBFKx
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5 accounts receivable listing 应收账款挂牌 gbI^2=YT'
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6 accounts receivable 应收账款 zDw5]*R
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7 accruals listing 应计项目挂牌 x}_]A$nV
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8 accruals 应计项目 419x+3>}
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9 accuracy 准确性 +b.g$CRr
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10 adverse opinion 否定意见 q@Zn|NR
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11 aged analysis 年老的分析(法,学)研究 -7*ET3NSI/
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12 agents 代理人 /.3}aj;6
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13 agreed-upon procedures 约定审查业务 %6t2ohO"
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14 analysis of errors 错误的分析(法,学)研究 x,rlrxI
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15 anomalous error 反常的错误 uehDIl0\[b
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16 appointment ethics 任命伦理学 Z1 Bp+a3
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17 appointment 任命 6HZ` .o:f
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18 associated firms 联合的坚挺 oE+R3[D?r
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19 association of chartered certified accounts(ACCA) pk^K:Xs}
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20 assurance engagement 保证约定 2>cGH7EBD
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21 assurance 保证 JTr vnA
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22 audit 审计,审核,核数 J&M
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23 audit acceptance 审计承兑 t/cY=Wp
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24 audit approach 审计靠近 '^No)n\`
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25 audit committee 审计委员会,审计小组 {)BTR %t
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26 audit engagement 审计业务约定书 ^su<uG<R
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27 audit evaluation 审计评价 0vtt"f)Y[
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28 audit evidence 审计证据 ToJ$A`_!`
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29 audit plan 审计计划 h-G)o[MA
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30 audit program 审计程序 [<%H>S1
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31 audit report as a means of communication 审计报告如一个通讯方法 hEBY8=gK
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32 audit report 审计报告
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33 audit risk 审计风险 ?AJKBW^
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34 audit sampling 审计抽样 ^Pbk#|$rU
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35 audit staffing 审计工作人员 TygW0b 1
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36 audit timing 审计定时 wgamshm"d
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37 audit trail 审计线索 ^>i63Yc
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38 auditing standards 审计准则 =p*]Az
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39 auditors duty of care 审计(查帐)员的抚养责任 _H j!2 '
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40 auditors report 审计报告 T)H{
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41 authority attached to ISAs 代理权附上到国际砂糖协定 -I&m:A$4*
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42 automated working papers 自动化了工作文件 "uaMk}[ <!
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43 bad debts 坏账 ,.kha8v
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44 bank 银行 1][4.}?F[
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45 bank reconciliation 银行对账单,余额调节表 f@Zszt
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46 beneficial interests 受益权 .P[ _<8
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47 best value 最好的价值48 business risk 经营风险 gBC@38|6)
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49 cadbury committee cadbury 委员会 :I+Gu*0WD
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50 cash count 现金盘点 uTKD 4yig
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51 cash system 兑现系统 b:tob0TB
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52 changes in nature of engagement 改变约定的性质上 z^#;~I @M
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53 charges and commitments 费用和评论 z([ v%zf
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54 charities 宽大 6]W=nAD
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55 tom walls tom 墙壁 k'Sp.
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56 chronology of an audit 一审计的年代表
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57 CIS application controls CIS 申请控制 Hn5|B 3vN
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 0w&27wW
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59 client screening 委托人甄别 t!r A%*
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60 closely connected 接近地连接 qz0;p=$8Z
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61 clubs 俱乐部 qI#;j%V
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 uRZ ZxZ
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63 communications on internal control 内部控制上的通讯 JM x>][xD
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64 companies act 公司法 Ji>o!
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65 comparative financial statements 比较财务报表 _B/dWA,P
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66 comparatives 比较的 G Uon/G8
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67 competence 能力 ST:A<Da"
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68 compilation engagement 编辑约定 /s@o Z{h
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69 completeness 完整性 62k^KO6Y
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70 completion of the audit 审计的结束 A OISs4
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71 compliance with accounting regulations 符合~的作法会计规则 5,_u/5Y4
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) :N4t49i
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73 confidence 信任 U+:m4a
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74 confidentiality 保密性 \;qW 3~
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75 confirmation of accounts receivable 应收账款的查证 Y9uC&/_C
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76 conflict of interest 利益冲突 w<Wf?a G
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77 constructive obligation 建设的待付款 :=u?Fqqws
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78 contingent asset 或有资产 k5:G-BQ: