1 ability to perform the work 能力履行工作 aF!E x
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2 acceptance procedures 承兑程序过程 QV7,G9
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3 accountability 经管责任,问责性 P0^c?s"I
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4 accounting estimate 会计估计 ebqg"tPN{
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5 accounts receivable listing 应收账款挂牌 tQWWgLM
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6 accounts receivable 应收账款 ]*qU+&
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7 accruals listing 应计项目挂牌 zDD4m`2
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8 accruals 应计项目 jpRBER_X
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9 accuracy 准确性 @5xu>g Kn
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10 adverse opinion 否定意见 we3tx{j
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11 aged analysis 年老的分析(法,学)研究 +Mk#9r
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12 agents 代理人 \<~}o I
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13 agreed-upon procedures 约定审查业务 d+;gw*_Ei
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14 analysis of errors 错误的分析(法,学)研究 FZF @
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15 anomalous error 反常的错误 jNA1O68N
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16 appointment ethics 任命伦理学 `1Zhq+s
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17 appointment 任命 Ytao"R/
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18 associated firms 联合的坚挺 /`
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19 association of chartered certified accounts(ACCA) !nd*W"_gQ/
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20 assurance engagement 保证约定 mk!Dozb/
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21 assurance 保证 r3qf[?3`6
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22 audit 审计,审核,核数 ](#&.q%5!
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23 audit acceptance 审计承兑 j?6X1cM q
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24 audit approach 审计靠近 } XR:2
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25 audit committee 审计委员会,审计小组 N2ied^* 0
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26 audit engagement 审计业务约定书 JN4fPGbV
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27 audit evaluation 审计评价 c0_E_~
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28 audit evidence 审计证据 KL [ek
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29 audit plan 审计计划 }^-<k0A4?
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30 audit program 审计程序 o31Nmy
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31 audit report as a means of communication 审计报告如一个通讯方法 @F~LW6K
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32 audit report 审计报告 6/Fzco#N
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33 audit risk 审计风险 :7g=b%;
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34 audit sampling 审计抽样 . ]@=es
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35 audit staffing 审计工作人员 eq[Et
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36 audit timing 审计定时 VZy4_v=
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37 audit trail 审计线索 G8Z 4J7^
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38 auditing standards 审计准则 *\uM.m0$
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39 auditors duty of care 审计(查帐)员的抚养责任 =1p8i
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40 auditors report 审计报告 MZ>6o5K|
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41 authority attached to ISAs 代理权附上到国际砂糖协定 ;CHi\+` 5
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42 automated working papers 自动化了工作文件 CO:u1?
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43 bad debts 坏账 X2|Y
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44 bank 银行 @}-r&/#
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45 bank reconciliation 银行对账单,余额调节表 !v.9"!'
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46 beneficial interests 受益权 FQz?3w&ia
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47 best value 最好的价值48 business risk 经营风险 uX/$CM
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49 cadbury committee cadbury 委员会 !4"^`ors$
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50 cash count 现金盘点 =&wmWy
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51 cash system 兑现系统 WLa!.v>
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52 changes in nature of engagement 改变约定的性质上 ~[WF_NU1y
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53 charges and commitments 费用和评论 U9y|>P\)T
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54 charities 宽大 2&PPz}Sw
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55 tom walls tom 墙壁 M 3 '$[
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56 chronology of an audit 一审计的年代表 #1 1NPo9
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57 CIS application controls CIS 申请控制 K,'*Dz
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 :<Y}l-x
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59 client screening 委托人甄别 @`opDu!
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60 closely connected 接近地连接 u%/fx~t$
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61 clubs 俱乐部 | Xi%
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 u]NZ`t%AP
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63 communications on internal control 内部控制上的通讯 v~3B:k:?l
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64 companies act 公司法 tM-^<V&
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65 comparative financial statements 比较财务报表 X"gCRn%tn
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66 comparatives 比较的 /-bF$)vN
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67 competence 能力 YjF|XPv+ l
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68 compilation engagement 编辑约定 S##1GOO
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69 completeness 完整性 Uoya3#4 G
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70 completion of the audit 审计的结束 S po?i.#
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71 compliance with accounting regulations 符合~的作法会计规则 {oc igR0
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) nJ4@I7Sk;
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73 confidence 信任 -9RDr\&`(
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74 confidentiality 保密性 g %K>
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75 confirmation of accounts receivable 应收账款的查证 }X
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76 conflict of interest 利益冲突 )X4K2~k*
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77 constructive obligation 建设的待付款 Qk!;M|
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78 contingent asset 或有资产 !D!~^\