1 ability to perform the work 能力履行工作 `@%hz%8Y
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2 acceptance procedures 承兑程序过程 N 4Kj)E@
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3 accountability 经管责任,问责性 En01LrC?
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4 accounting estimate 会计估计 /-%0y2"7
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5 accounts receivable listing 应收账款挂牌 (QS4<J"
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6 accounts receivable 应收账款 SI_u0j4%*
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7 accruals listing 应计项目挂牌 UnTnc6Bo7W
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8 accruals 应计项目 ViZ Tl~
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9 accuracy 准确性 :wWPEhK
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10 adverse opinion 否定意见 l9Xz,H
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11 aged analysis 年老的分析(法,学)研究 CMu/n]?c
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12 agents 代理人 d\eTyN'rA
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13 agreed-upon procedures 约定审查业务 95cIdF 6m
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14 analysis of errors 错误的分析(法,学)研究 {Xr|L
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15 anomalous error 反常的错误 JSp V2c5Q
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16 appointment ethics 任命伦理学 {Q?\%4>2
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17 appointment 任命 Nqy)jfyex
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18 associated firms 联合的坚挺 Nw3K@Ge
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19 association of chartered certified accounts(ACCA) 5xb1FH d:
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20 assurance engagement 保证约定 cc0e(\
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21 assurance 保证 []L
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22 audit 审计,审核,核数 a ]b%v9
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23 audit acceptance 审计承兑 pnTuYT^%)
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24 audit approach 审计靠近
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25 audit committee 审计委员会,审计小组 PI-o)U$Ehv
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26 audit engagement 审计业务约定书 XYrZI/R
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27 audit evaluation 审计评价 AQ<2 "s
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28 audit evidence 审计证据 o[Gp *o\
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29 audit plan 审计计划 C@F3iwTtp
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30 audit program 审计程序 Y^(NzN
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31 audit report as a means of communication 审计报告如一个通讯方法 yt5'2!jc
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32 audit report 审计报告 b0:5i<"w6
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33 audit risk 审计风险 p E56CM
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34 audit sampling 审计抽样 z~0f[As.
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35 audit staffing 审计工作人员 $T2n^yz
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36 audit timing 审计定时 %YLyh?J
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37 audit trail 审计线索 N*{>8iFo4
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38 auditing standards 审计准则 d{FD.eI0
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39 auditors duty of care 审计(查帐)员的抚养责任 p+.{
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40 auditors report 审计报告 IzWS6!zKU
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41 authority attached to ISAs 代理权附上到国际砂糖协定 =JDa[_lpN
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42 automated working papers 自动化了工作文件 :ySQ[AJ"
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43 bad debts 坏账 o4d[LV4DS
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44 bank 银行 R2B
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45 bank reconciliation 银行对账单,余额调节表 Z#_ +yw
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46 beneficial interests 受益权 =7P(T`j
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47 best value 最好的价值48 business risk 经营风险 bA*T1Db,t>
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49 cadbury committee cadbury 委员会 8pE0ANbq
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50 cash count 现金盘点 n%%u0a%
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51 cash system 兑现系统 <CM}g4Y
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52 changes in nature of engagement 改变约定的性质上 EVE<LF?
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53 charges and commitments 费用和评论 bR&<vrMmrA
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54 charities 宽大 0ofl,mXW
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55 tom walls tom 墙壁 K26x,m]p
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56 chronology of an audit 一审计的年代表 vp#r:+=
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57 CIS application controls CIS 申请控制 [-*8S1
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 B'`
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59 client screening 委托人甄别 =S|^pN
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60 closely connected 接近地连接 sXmo.{Ayb
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61 clubs 俱乐部 BH$+{rZ8t
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 Ze>Pg.k+
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63 communications on internal control 内部控制上的通讯 ;rJ
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64 companies act 公司法 }5
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65 comparative financial statements 比较财务报表 Q`4]\)Dp
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66 comparatives 比较的 SjRR8p<
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67 competence 能力 TV&4m5
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68 compilation engagement 编辑约定 H%:u9DlEK/
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69 completeness 完整性 *E-
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70 completion of the audit 审计的结束 -$J%.fdPs
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71 compliance with accounting regulations 符合~的作法会计规则 YvP u%=eF
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) B hnwb0b<
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73 confidence 信任 }hjJt,m
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74 confidentiality 保密性 :%hxg
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75 confirmation of accounts receivable 应收账款的查证 M+N7JpR
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76 conflict of interest 利益冲突 Nu%JI6&R
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77 constructive obligation 建设的待付款 }nW) +
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78 contingent asset 或有资产 `xO
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