1 ability to perform the work 能力履行工作 14eW4~Mr
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2 acceptance procedures 承兑程序过程 K`}{0@ilCw
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3 accountability 经管责任,问责性 RhI;;Y#@
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4 accounting estimate 会计估计 seFGJfN\?f
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5 accounts receivable listing 应收账款挂牌 #BVtL :x@
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6 accounts receivable 应收账款 3gWvmep1
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7 accruals listing 应计项目挂牌 m .IU ;cR
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8 accruals 应计项目 dhg~$CVO
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9 accuracy 准确性 \mM<\-'p
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10 adverse opinion 否定意见 iO/XhSD
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11 aged analysis 年老的分析(法,学)研究 !{et8F@d|
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12 agents 代理人 8VG!TpX/B
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13 agreed-upon procedures 约定审查业务 KT|RF
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14 analysis of errors 错误的分析(法,学)研究 v dbO(
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15 anomalous error 反常的错误 NvE}eA#
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16 appointment ethics 任命伦理学 "@@I!RwA
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17 appointment 任命 <P ,~eX(r
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18 associated firms 联合的坚挺 'AGto'Yy;
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19 association of chartered certified accounts(ACCA) U/ V
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20 assurance engagement 保证约定
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21 assurance 保证 5IOFSy`
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22 audit 审计,审核,核数 :a8 YV!X
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23 audit acceptance 审计承兑 #&<)! YY5
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24 audit approach 审计靠近 mE O\r|A
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25 audit committee 审计委员会,审计小组 cUqn<Z<n
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26 audit engagement 审计业务约定书 %98' @$:0
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27 audit evaluation 审计评价 ^L1L=c;,
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28 audit evidence 审计证据 iUMY!eqp
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29 audit plan 审计计划 lN,/3\B
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30 audit program 审计程序 f-6vLX\Vu
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31 audit report as a means of communication 审计报告如一个通讯方法 I{JU-Jk|
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32 audit report 审计报告 Gir#
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33 audit risk 审计风险 c,so`I3rI
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34 audit sampling 审计抽样 .)1_Ew
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35 audit staffing 审计工作人员 @3fn)YQ'
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36 audit timing 审计定时 f~E*Zz`;
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37 audit trail 审计线索 6s,uXn
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38 auditing standards 审计准则 bNT9 H`P
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39 auditors duty of care 审计(查帐)员的抚养责任 Q
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40 auditors report 审计报告 d]9U^iy
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41 authority attached to ISAs 代理权附上到国际砂糖协定 HW&%T7
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42 automated working papers 自动化了工作文件 vVGDDDz/
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43 bad debts 坏账 !=;XBd-
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44 bank 银行 Bq/:Nd[y
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45 bank reconciliation 银行对账单,余额调节表 R+gz<H.Q
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46 beneficial interests 受益权 9nu3+.&P
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47 best value 最好的价值48 business risk 经营风险 u3Gjg{-N7
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49 cadbury committee cadbury 委员会 0G!]=
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50 cash count 现金盘点 l
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51 cash system 兑现系统 \OlmF<~
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52 changes in nature of engagement 改变约定的性质上 6TP7b|
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53 charges and commitments 费用和评论 t6v/sZ{F
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54 charities 宽大 >u9
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55 tom walls tom 墙壁 8Sz})U
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56 chronology of an audit 一审计的年代表 fdONP>K[E
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57 CIS application controls CIS 申请控制 :qC'$dO!
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
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59 client screening 委托人甄别 F R|&^j6
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60 closely connected 接近地连接 q -8t'7
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61 clubs 俱乐部 g^zs,4pPU<
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 dz Zb
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63 communications on internal control 内部控制上的通讯 Cu6%h>@K$
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64 companies act 公司法 $1ndKB8)`J
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65 comparative financial statements 比较财务报表 q+,Q<2J
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66 comparatives 比较的 6;b~Ht
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67 competence 能力 _V`DWR
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68 compilation engagement 编辑约定 m.,U:>
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69 completeness 完整性 HV<Lf
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70 completion of the audit 审计的结束 qWb+r
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71 compliance with accounting regulations 符合~的作法会计规则 Hc`A3SMR
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) %D * OO{
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73 confidence 信任 7g3>jh
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74 confidentiality 保密性
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75 confirmation of accounts receivable 应收账款的查证 Y".RPiTL
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76 conflict of interest 利益冲突 "Wx]RN:
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77 constructive obligation 建设的待付款 ,i@X'<;y
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78 contingent asset 或有资产 ({o'd=nO