1 ability to perform the work 能力履行工作 l!@ 1u^v2
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2 acceptance procedures 承兑程序过程 #&BS
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3 accountability 经管责任,问责性
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4 accounting estimate 会计估计 cmDT
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5 accounts receivable listing 应收账款挂牌 T5e^J"
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6 accounts receivable 应收账款 6$RpV'xz
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7 accruals listing 应计项目挂牌 FN\GE\H
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8 accruals 应计项目 vyU!+mlc
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9 accuracy 准确性 y-a|Lu*
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10 adverse opinion 否定意见 s)w9%
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11 aged analysis 年老的分析(法,学)研究 :1_mfX
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12 agents 代理人 _ECB^s_
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13 agreed-upon procedures 约定审查业务 GFL-.?
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14 analysis of errors 错误的分析(法,学)研究 ~Z/7pP+
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15 anomalous error 反常的错误 gtYRV*^q
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16 appointment ethics 任命伦理学 A*i_|]Q
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17 appointment 任命 d G0 VBE
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18 associated firms 联合的坚挺 0>@[o8
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19 association of chartered certified accounts(ACCA) 9XOyj5
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20 assurance engagement 保证约定 vr4S9`,
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21 assurance 保证 %\I.DEYH
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22 audit 审计,审核,核数 a.,_4;'UE1
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23 audit acceptance 审计承兑 T4GW1NP
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24 audit approach 审计靠近 ])N%^Qe$U
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25 audit committee 审计委员会,审计小组 2C1+_IL
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26 audit engagement 审计业务约定书 ug&92Hdvy3
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27 audit evaluation 审计评价 PAoX$q
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28 audit evidence 审计证据 H[nz]s
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29 audit plan 审计计划 Pz`hX$
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30 audit program 审计程序 6mHhC?
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31 audit report as a means of communication 审计报告如一个通讯方法 D9o*8h2$
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32 audit report 审计报告 sFElD
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33 audit risk 审计风险 [`nY2[A$
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34 audit sampling 审计抽样 .Dx2 ;lj
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35 audit staffing 审计工作人员 eP= j.$
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36 audit timing 审计定时 E em
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37 audit trail 审计线索 !n
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38 auditing standards 审计准则 sTOFw;v%
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39 auditors duty of care 审计(查帐)员的抚养责任 U~/ID
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40 auditors report 审计报告 2AK}D%jfc
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41 authority attached to ISAs 代理权附上到国际砂糖协定 !Uy>eji}
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42 automated working papers 自动化了工作文件 os**hFPk;1
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43 bad debts 坏账 =4> @8=JA
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44 bank 银行 ? s4oDi|:
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45 bank reconciliation 银行对账单,余额调节表 gjZx8oIoP
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46 beneficial interests 受益权 a}yR p
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47 best value 最好的价值48 business risk 经营风险 S:GTc QU
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49 cadbury committee cadbury 委员会 Tf[dZ(+\
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50 cash count 现金盘点 -'ZxN'*%
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51 cash system 兑现系统 ,`)OEI|1d
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52 changes in nature of engagement 改变约定的性质上 E9R]sXf8
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53 charges and commitments 费用和评论 pVz*ZQ[]
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54 charities 宽大 Wr#~G
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55 tom walls tom 墙壁 +{*)}[w{x
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56 chronology of an audit 一审计的年代表 w%2ziwgh
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57 CIS application controls CIS 申请控制 zq=&4afOE
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 -XW8 LaQB
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59 client screening 委托人甄别 ay-9c2E
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60 closely connected 接近地连接 GhiHA9.
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61 clubs 俱乐部 +.K*n&
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 D6:DrA:
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63 communications on internal control 内部控制上的通讯 `u=oeM:
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64 companies act 公司法 tWX7dspx/
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65 comparative financial statements 比较财务报表 wt\
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66 comparatives 比较的 h[y*CzG
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67 competence 能力 %2YN,a4
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68 compilation engagement 编辑约定 `GS cRhbh
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69 completeness 完整性 4v>o%
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70 completion of the audit 审计的结束 0<3E
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71 compliance with accounting regulations 符合~的作法会计规则 ph+M3q(z
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) 0}D-KvjyP
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73 confidence 信任 Nuo^+z
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74 confidentiality 保密性 FvAbh]/4
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75 confirmation of accounts receivable 应收账款的查证 zF?31\GOX
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76 conflict of interest 利益冲突 |+u+)C
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77 constructive obligation 建设的待付款 `R
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78 contingent asset 或有资产 Xout:dn