1 ability to perform the work 能力履行工作 DaP,3>M
x n?$@
2 acceptance procedures 承兑程序过程 ia@ |+r
s5h}MXIXw
3 accountability 经管责任,问责性 Y O
&@
7v
TzY%v
4 accounting estimate 会计估计 V_zU?}lZ^
5\V""fH
5 accounts receivable listing 应收账款挂牌 |P@N}P@
b+1!qNuCW#
6 accounts receivable 应收账款 L>L IN 1A
Fs"i fn0
7 accruals listing 应计项目挂牌 0CO@@`~4
1J([*)
8 accruals 应计项目 -U*J5Q
_ _!LTpp
9 accuracy 准确性 'Fy"|M;2
>
a;iX.K
10 adverse opinion 否定意见 +-C.E
e>6|# d
11 aged analysis 年老的分析(法,学)研究 E5!vw@,
_o[fjd
12 agents 代理人 S/"G=^~
Dj>eAO>
13 agreed-upon procedures 约定审查业务 EQN)y27poW
oqAO@<dL!
14 analysis of errors 错误的分析(法,学)研究 kDol 1v`
?r0rY?
15 anomalous error 反常的错误 Unvl~lm6
9 ,:#Q<UM
16 appointment ethics 任命伦理学 zOd*>
~7 `,}) d
17 appointment 任命 r0!')?#Z
?7}ybw3t]
18 associated firms 联合的坚挺 .fbY2b([
3~{I/ft
19 association of chartered certified accounts(ACCA)
Y?TS,
d?&`ZVl
20 assurance engagement 保证约定 SIapY%)h
{CV+1kz
21 assurance 保证 /jNvHo^B
KCO.8=y3
22 audit 审计,审核,核数 &Ts!#OcB,
eZEk$W%
23 audit acceptance 审计承兑 l]4=W<N
sC.b'1P
24 audit approach 审计靠近 ?r KbL^2
\_WR:?l
25 audit committee 审计委员会,审计小组 R\|,GZ!`+
=* G3Khz!
26 audit engagement 审计业务约定书 G<M0KU(
i,h 30J
27 audit evaluation 审计评价
=WjHf8v;
?TeozhUY
28 audit evidence 审计证据 T?Kh'
g3].STz6w
29 audit plan 审计计划 ffG<hclk
L/Q[N^ (^
30 audit program 审计程序 yfK}1mx)j
kN.;;HFq#
31 audit report as a means of communication 审计报告如一个通讯方法 D#UuI
Z
I<O$);DV'
32 audit report 审计报告 u
[._RA
M2Jf-2
33 audit risk 审计风险 "aOs#4N
`p&[b]b
34 audit sampling 审计抽样 tGgxI D
d!E_EoOi
35 audit staffing 审计工作人员 S7)qq
6LBdTnzUd
36 audit timing 审计定时 T[Zs{S
qFD ZD)K
37 audit trail 审计线索 ID43s9
j@>D]j
38 auditing standards 审计准则 hE|P|0U,n
=..Bh8P71!
39 auditors duty of care 审计(查帐)员的抚养责任 QQBh)5F
y6nP=g|')>
40 auditors report 审计报告 G9f6'5 O
\IE![=p\w
41 authority attached to ISAs 代理权附上到国际砂糖协定
HEBeJ2w
&]DB-t#\
42 automated working papers 自动化了工作文件 ~ubvdQEW
1Ng+mT
43 bad debts 坏账 ~Jk&!IE2
wAKHD*M)
44 bank 银行 -B;#pTG
WeM38&dWY
45 bank reconciliation 银行对账单,余额调节表 umIGI
9B!Sv/)y!r
46 beneficial interests 受益权 Qs elW]
#RBrii-,
47 best value 最好的价值48 business risk 经营风险 qD{1X25O
Ipk;Nq
49 cadbury committee cadbury 委员会 ,WRm{v0f^
M76p=*
50 cash count 现金盘点 A`n>9|R
oZa'cZN
s
51 cash system 兑现系统 c_3B: F7
S"cTi[9
52 changes in nature of engagement 改变约定的性质上 8:$h
&aBI
JM3[
yNSN@
53 charges and commitments 费用和评论 uzBQK
}|.<EkA
54 charities 宽大 M]s\F(*ib
CRK%^3g
55 tom walls tom 墙壁 9MMCWMV
`,qft[1
56 chronology of an audit 一审计的年代表 fB8, )&
PMfW;%I.
57 CIS application controls CIS 申请控制 J].Oxch&y
i"h\*B=
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 4!IuTPmr
ye(b 7CX
59 client screening 委托人甄别 G-d7}Uz?
'z ?Hv
60 closely connected 接近地连接 *'>_X X
B*Tn@t W
61 clubs 俱乐部 aV\i3\da
$Zu?Gd?
62 communications between auditors and management 通讯在审计(查帐)员和经营之间 ;P91'B~t
=Hg!@5]H
63 communications on internal control 内部控制上的通讯 tF:AnNp=
C[L 5H
64 companies act 公司法 EhxpMTS
vGkemJ^/
65 comparative financial statements 比较财务报表 C?\(?%B
8A#,*@V[
66 comparatives 比较的 k+J%o%* <
`D4Wg<,9
67 competence 能力 YnE
yL2SuU
#`VAw ) eV
68 compilation engagement 编辑约定 ("8 Hku?
rtj/&>
69 completeness 完整性 hY`<J]-'`
TTXF
r
70 completion of the audit 审计的结束 }J# HIE\RG
`?z('FV
71 compliance with accounting regulations 符合~的作法会计规则 ,b*?7R
1SExlU
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) Xdn&%5rI
S2$66xr#
73 confidence 信任 bo\ bs1
0t7N yKU
74 confidentiality 保密性 &<t%u[3
287j,'vR
75 confirmation of accounts receivable 应收账款的查证 Z)7{~xq
2P"64
3tz
76 conflict of interest 利益冲突 %g9ym@s
Ok!P~2J
77 constructive obligation 建设的待付款 ~su>RolaX
=t,
oj6P~
78 contingent asset 或有资产 W`[VLi}fe