1 ability to perform the work 能力履行工作 dV{mmHL
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2 acceptance procedures 承兑程序过程 hE
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3 accountability 经管责任,问责性 If]rg+|U
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4 accounting estimate 会计估计 3kT?Y7<fv
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5 accounts receivable listing 应收账款挂牌 xLb=^Xjec
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6 accounts receivable 应收账款 d+vAm3.Dg
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7 accruals listing 应计项目挂牌 ArjRoXDE
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8 accruals 应计项目 V(XZ7<& {
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9 accuracy 准确性 WFzM s
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10 adverse opinion 否定意见 H )>3c
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11 aged analysis 年老的分析(法,学)研究 ESk:$`P
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12 agents 代理人 ,c0t#KgQ.
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13 agreed-upon procedures 约定审查业务 "Ec9.#U/
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14 analysis of errors 错误的分析(法,学)研究 h:|BQC
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15 anomalous error 反常的错误 4cqf=
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16 appointment ethics 任命伦理学 M]M>z>1*v
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17 appointment 任命 .beqfcj"
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18 associated firms 联合的坚挺 .S1MxZhbP
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19 association of chartered certified accounts(ACCA) HO_(it \
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20 assurance engagement 保证约定
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21 assurance 保证 W'=}2Y$]u
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22 audit 审计,审核,核数 }#;.b'`
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23 audit acceptance 审计承兑 2#00<
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24 audit approach 审计靠近 DUH DFG
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25 audit committee 审计委员会,审计小组 s|:1z"q
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26 audit engagement 审计业务约定书 QhLgFu
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27 audit evaluation 审计评价 ]5K(}95&'
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28 audit evidence 审计证据 ^16
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29 audit plan 审计计划 s&'FaqE
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30 audit program 审计程序 [c lwmx
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31 audit report as a means of communication 审计报告如一个通讯方法 #6~Bg)7AM
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32 audit report 审计报告 V1GkX=H},
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33 audit risk 审计风险 [Y?Y@x"MZ
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34 audit sampling 审计抽样 ASrRMH[
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35 audit staffing 审计工作人员 Vp0_R9oQ
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36 audit timing 审计定时 &cJ?mSI
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37 audit trail 审计线索 Pa+_{9
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38 auditing standards 审计准则 ^E Rdf2
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39 auditors duty of care 审计(查帐)员的抚养责任 OB\ZT @l
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40 auditors report 审计报告 '-J
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41 authority attached to ISAs 代理权附上到国际砂糖协定 $-~"G,;F
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42 automated working papers 自动化了工作文件 ]NI
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43 bad debts 坏账 6O.kKhk
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44 bank 银行 /3tEr
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45 bank reconciliation 银行对账单,余额调节表 NI.ROk1{+4
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46 beneficial interests 受益权 rly%+B `/
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47 best value 最好的价值48 business risk 经营风险 *}';q`u}
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49 cadbury committee cadbury 委员会 L<3+D
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50 cash count 现金盘点 }
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51 cash system 兑现系统 `4X.UPJ
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52 changes in nature of engagement 改变约定的性质上 0!KYi_3
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53 charges and commitments 费用和评论 }&v-<qC^
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54 charities 宽大 fA?v\'Qq/
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55 tom walls tom 墙壁 rIYO(}Fl
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56 chronology of an audit 一审计的年代表 vu91"
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57 CIS application controls CIS 申请控制 XEa
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 \>}#[?y
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59 client screening 委托人甄别 OI"g-+~
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60 closely connected 接近地连接 kaiK1/W0;
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61 clubs 俱乐部
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 XqUQ{^;aI
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63 communications on internal control 内部控制上的通讯 }o7- 3!{L!
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64 companies act 公司法 @ <2y+_e
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65 comparative financial statements 比较财务报表 IGVq`Mxj
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66 comparatives 比较的 &z5?]`ALu
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67 competence 能力 Scm45"wB+
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68 compilation engagement 编辑约定 o#1Ta7Ro
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69 completeness 完整性 sJ^Ff
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70 completion of the audit 审计的结束 )V>zXy}Y
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71 compliance with accounting regulations 符合~的作法会计规则 a9.255
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) aG~zMO_)]
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73 confidence 信任 T}1"
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74 confidentiality 保密性 rr\9HA
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75 confirmation of accounts receivable 应收账款的查证 );}M"W8
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76 conflict of interest 利益冲突 RMpiwO^
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77 constructive obligation 建设的待付款 jPZ+~:m+
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78 contingent asset 或有资产 9+
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