1 ability to perform the work 能力履行工作 zUtf&Ih
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2 acceptance procedures 承兑程序过程 0t[mhmSU,
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3 accountability 经管责任,问责性 Lz{T8yvZ
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4 accounting estimate 会计估计 &trh\\I"
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5 accounts receivable listing 应收账款挂牌 Ci9wF(<k
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6 accounts receivable 应收账款 PZg]zz=V4
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7 accruals listing 应计项目挂牌 f#Cdx"
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8 accruals 应计项目 a&aIkD
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9 accuracy 准确性 UkbQ'P+oS
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10 adverse opinion 否定意见 lbU+a$
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11 aged analysis 年老的分析(法,学)研究 _"bvT?|
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12 agents 代理人 zp-~'kIJ
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13 agreed-upon procedures 约定审查业务 $hp?5KM
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14 analysis of errors 错误的分析(法,学)研究 5f@YrTO[@
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15 anomalous error 反常的错误 ,vw`YKg
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16 appointment ethics 任命伦理学
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17 appointment 任命 KBHKcFk
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18 associated firms 联合的坚挺 =V]i?31[
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19 association of chartered certified accounts(ACCA) vS__*}^
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20 assurance engagement 保证约定 afq
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21 assurance 保证 7:E#c"S
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22 audit 审计,审核,核数 (MiOrzT
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23 audit acceptance 审计承兑 'c(Y")QP
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24 audit approach 审计靠近 (`/i1#nR
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25 audit committee 审计委员会,审计小组 Xtnmh)'K~#
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26 audit engagement 审计业务约定书 !-nm7Q
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27 audit evaluation 审计评价 W%Q>< 'c
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28 audit evidence 审计证据 p&doQh
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29 audit plan 审计计划 yZaDNc9'
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30 audit program 审计程序 K
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31 audit report as a means of communication 审计报告如一个通讯方法 ,.MG&O
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32 audit report 审计报告 [;8fL
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33 audit risk 审计风险 D ,^
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34 audit sampling 审计抽样 2DdLqZY#
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35 audit staffing 审计工作人员 {\Y,UANZ
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36 audit timing 审计定时 lfd{O7 L0b
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37 audit trail 审计线索 Q[tz)99~
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38 auditing standards 审计准则 q`zR 6
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39 auditors duty of care 审计(查帐)员的抚养责任 >m{-&1Tx
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40 auditors report 审计报告 <QLj6#d7Y
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41 authority attached to ISAs 代理权附上到国际砂糖协定 .sMi"gg
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42 automated working papers 自动化了工作文件 ?KW?]
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43 bad debts 坏账 %'5 wwl
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44 bank 银行 kIo?<=F8T
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45 bank reconciliation 银行对账单,余额调节表 c3-bn #
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46 beneficial interests 受益权 wj~8KHan
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47 best value 最好的价值48 business risk 经营风险 'o9V0#$!
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49 cadbury committee cadbury 委员会 oD`BX
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50 cash count 现金盘点
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51 cash system 兑现系统 THZ3%o=X
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52 changes in nature of engagement 改变约定的性质上 obGSc)?j
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53 charges and commitments 费用和评论 l).Ijl}AH;
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54 charities 宽大 0C_Qp% Z
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55 tom walls tom 墙壁 -7Wmq[L/
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56 chronology of an audit 一审计的年代表 8yl/!O,v
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57 CIS application controls CIS 申请控制 ?Kf@/jv
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 #y%Ao\~kG
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59 client screening 委托人甄别 S_=u v)%
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60 closely connected 接近地连接 b2H6}s"=w
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61 clubs 俱乐部 h~t]WN
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