1 ability to perform the work 能力履行工作 QM=M<~<Voh
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2 acceptance procedures 承兑程序过程 %Wkvo-rOq
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3 accountability 经管责任,问责性 V
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4 accounting estimate 会计估计 @tWyc%t
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5 accounts receivable listing 应收账款挂牌 \/g.`Pe
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6 accounts receivable 应收账款 9}Ud'#E
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7 accruals listing 应计项目挂牌 Z|K+{{C
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8 accruals 应计项目 i[/g&
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9 accuracy 准确性 2`tdH|Z`
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10 adverse opinion 否定意见 i\lur ET
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11 aged analysis 年老的分析(法,学)研究 Fq>=0 )
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12 agents 代理人 ,f8<s-y4Sg
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13 agreed-upon procedures 约定审查业务 (lq7 ct
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14 analysis of errors 错误的分析(法,学)研究 la:i!qAH
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15 anomalous error 反常的错误
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16 appointment ethics 任命伦理学 s+&Ts|c#
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17 appointment 任命 FtXd6)_S
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18 associated firms 联合的坚挺 SIv8EMGo
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19 association of chartered certified accounts(ACCA) 2`hc0
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20 assurance engagement 保证约定 "| 0g 1rd
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21 assurance 保证 sVtxh]
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22 audit 审计,审核,核数 DFKFsu8s
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23 audit acceptance 审计承兑 gKy@$at&
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24 audit approach 审计靠近 eYZ{mo7
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25 audit committee 审计委员会,审计小组 >=Hm2daN
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26 audit engagement 审计业务约定书 MF:]J
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27 audit evaluation 审计评价 7hwl[knyB
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28 audit evidence 审计证据 ~nJcHJ1nb4
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29 audit plan 审计计划
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30 audit program 审计程序 eQ_dO]Q
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31 audit report as a means of communication 审计报告如一个通讯方法 r2A%.bL#
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32 audit report 审计报告 CBw/a0Uck
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33 audit risk 审计风险 RU&,z3LEb
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34 audit sampling 审计抽样 w:xLg.Eq6
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35 audit staffing 审计工作人员 zy\p,
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36 audit timing 审计定时 #eSVFD5ZU
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37 audit trail 审计线索 dYEF,\Z'
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38 auditing standards 审计准则 4/YEkD
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39 auditors duty of care 审计(查帐)员的抚养责任 .3WDtVE
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40 auditors report 审计报告 2,,zN-9mt
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41 authority attached to ISAs 代理权附上到国际砂糖协定 :N03$Tvl
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42 automated working papers 自动化了工作文件 [P,YW|:n
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43 bad debts 坏账 lrSdFJ%
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44 bank 银行 jR8~EI+
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45 bank reconciliation 银行对账单,余额调节表 .b]
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46 beneficial interests 受益权 ZqKUz5M4
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47 best value 最好的价值48 business risk 经营风险 Z-(#}(HD
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49 cadbury committee cadbury 委员会 ;#c|ZnX
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50 cash count 现金盘点 }G^Bc4@b
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51 cash system 兑现系统
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52 changes in nature of engagement 改变约定的性质上 i!
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53 charges and commitments 费用和评论 ^]mwL)I}
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54 charities 宽大 TAz#e
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55 tom walls tom 墙壁 8joJe>9VJ
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56 chronology of an audit 一审计的年代表 hgCF!eud
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57 CIS application controls CIS 申请控制 [@D+kL*>
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 WBTdQG
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59 client screening 委托人甄别 Bi?.w5
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60 closely connected 接近地连接 # Sfz^
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61 clubs 俱乐部 hpJ[VKe
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 X
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63 communications on internal control 内部控制上的通讯 $Yfm>4
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64 companies act 公司法 /BC(O[P
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65 comparative financial statements 比较财务报表 oQJK}9QR
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66 comparatives 比较的 (1e;7sNG@
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67 competence 能力 <p<jXwl
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68 compilation engagement 编辑约定 zo66=vE!
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69 completeness 完整性 KA:>7-
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70 completion of the audit 审计的结束 iN%\wkx*N
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71 compliance with accounting regulations 符合~的作法会计规则 ]X4
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) u?[P@_i<
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73 confidence 信任 (bH*i\W
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74 confidentiality 保密性 8.D$J
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75 confirmation of accounts receivable 应收账款的查证 (mXV5IM
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76 conflict of interest 利益冲突 4)Y=)#=
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77 constructive obligation 建设的待付款 s]
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78 contingent asset 或有资产 8EZ"z
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