1 ability to perform the work 能力履行工作 g~UUP4<$"
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2 acceptance procedures 承兑程序过程 N8KQz_]9I
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3 accountability 经管责任,问责性 PNW \*;j
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4 accounting estimate 会计估计 +7Kyyu)y@
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5 accounts receivable listing 应收账款挂牌 q.Nweu!jQ
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6 accounts receivable 应收账款 (><zsLs&
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7 accruals listing 应计项目挂牌 ,n!vsIN
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8 accruals 应计项目 R];Oxe
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9 accuracy 准确性 lq.Te,Y%w
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10 adverse opinion 否定意见 K; FW
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11 aged analysis 年老的分析(法,学)研究 MH|]\
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12 agents 代理人 ch5s<x#CE
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13 agreed-upon procedures 约定审查业务 R`F,aIJ]
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14 analysis of errors 错误的分析(法,学)研究 9iN.3/
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15 anomalous error 反常的错误 n(~\l#o@
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16 appointment ethics 任命伦理学 dQezd-y*
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17 appointment 任命 N__H*yP
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18 associated firms 联合的坚挺 EoX_KG{
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19 association of chartered certified accounts(ACCA) Hy{
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20 assurance engagement 保证约定 Uadr>#C*
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21 assurance 保证 ]j>i.5
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22 audit 审计,审核,核数 fpM#XFj
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23 audit acceptance 审计承兑 3`9{T>
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24 audit approach 审计靠近 Vbh6HqAHxJ
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25 audit committee 审计委员会,审计小组 /Tz85 [%6
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26 audit engagement 审计业务约定书 b(GFMk
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27 audit evaluation 审计评价 X7UBopm&
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28 audit evidence 审计证据 4n
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29 audit plan 审计计划 jW*1E*"
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30 audit program 审计程序 8OWmzY_=
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31 audit report as a means of communication 审计报告如一个通讯方法 \d.F82
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32 audit report 审计报告 lD;'tqaC
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33 audit risk 审计风险 "oJ(J{Jat
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34 audit sampling 审计抽样 bC@k>yC-
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35 audit staffing 审计工作人员 uMXc0fs!$
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36 audit timing 审计定时 }{7e7tW6
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37 audit trail 审计线索 .R44$F
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38 auditing standards 审计准则 >AD=31lq
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39 auditors duty of care 审计(查帐)员的抚养责任 V7CoZnz
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40 auditors report 审计报告 U+]Jw\\l
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41 authority attached to ISAs 代理权附上到国际砂糖协定 !MZw#=D`
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42 automated working papers 自动化了工作文件 7r{qJ7$%
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43 bad debts 坏账 6DS43
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44 bank 银行 @
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45 bank reconciliation 银行对账单,余额调节表 2@@l {Y0f6
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46 beneficial interests 受益权 dK?);*w]
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47 best value 最好的价值48 business risk 经营风险 4~?2wvz G4
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49 cadbury committee cadbury 委员会 3VCqp13
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50 cash count 现金盘点 }*;EFR 6'
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51 cash system 兑现系统 vx 0UoKX
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52 changes in nature of engagement 改变约定的性质上 :=g.o;(/N
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53 charges and commitments 费用和评论 :uCdq`SaQl
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54 charities 宽大 MZm'npRf
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55 tom walls tom 墙壁 XDmbm*~i
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56 chronology of an audit 一审计的年代表 U~is-+Uq
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57 CIS application controls CIS 申请控制 FUTn
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 eqzTQen
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59 client screening 委托人甄别 l:e9y $_)
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60 closely connected 接近地连接 `"<2)yq?
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61 clubs 俱乐部 rZC3\,W
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 Xz1c6mX|o
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63 communications on internal control 内部控制上的通讯 19y
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64 companies act 公司法 ZJXqCo7O
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65 comparative financial statements 比较财务报表 h%b hrkD
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66 comparatives 比较的 v5Y@O|i#
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67 competence 能力 !LSs9_w
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68 compilation engagement 编辑约定 A~y VYC6l
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69 completeness 完整性 /RF%1!M
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70 completion of the audit 审计的结束 ZrcPgcF
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71 compliance with accounting regulations 符合~的作法会计规则 Z[;#|$J
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) 5Fe-=BX(
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73 confidence 信任 j;0ih_Z@4W
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74 confidentiality 保密性 +FBi5h
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75 confirmation of accounts receivable 应收账款的查证 \9jpCNdJ
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76 conflict of interest 利益冲突 fk\5D[j^
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77 constructive obligation 建设的待付款 {d}26 $<$]
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78 contingent asset 或有资产 R#fy60