1 ability to perform the work 能力履行工作 o
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2 acceptance procedures 承兑程序过程 #*
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3 accountability 经管责任,问责性 yK0Q,
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4 accounting estimate 会计估计 PQXyu1
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5 accounts receivable listing 应收账款挂牌 Nj.(iBmr
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6 accounts receivable 应收账款 usR19 _E-
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7 accruals listing 应计项目挂牌 W2yNEiH
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8 accruals 应计项目 +yS"pOT
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9 accuracy 准确性 -d
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10 adverse opinion 否定意见 s:R>uGYOd
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11 aged analysis 年老的分析(法,学)研究 GfJm&'U&
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12 agents 代理人 WaN0$66[:
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13 agreed-upon procedures 约定审查业务 {.H}+ @0
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14 analysis of errors 错误的分析(法,学)研究 p."pI Bd
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15 anomalous error 反常的错误 C?bPdJ,6
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16 appointment ethics 任命伦理学 &>@nW!n
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17 appointment 任命 '8i
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18 associated firms 联合的坚挺 6peO9]Zy
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19 association of chartered certified accounts(ACCA) E} Uy-
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20 assurance engagement 保证约定 <R*.T)Z 1
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21 assurance 保证 0D|^S<z6
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22 audit 审计,审核,核数 @w,-T@nAW
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23 audit acceptance 审计承兑 0RYh4'=F
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24 audit approach 审计靠近 WSi Utf|g
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25 audit committee 审计委员会,审计小组 Tp)-L0kD_k
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26 audit engagement 审计业务约定书 t \DS}3pv
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27 audit evaluation 审计评价 %Ni)^
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28 audit evidence 审计证据 RA>xol~xy
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29 audit plan 审计计划 #XQEfa
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30 audit program 审计程序 -?2ThvT
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31 audit report as a means of communication 审计报告如一个通讯方法 6Nj\N oS
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32 audit report 审计报告 eMPi ho
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33 audit risk 审计风险 8nt:peJ$+
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34 audit sampling 审计抽样
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35 audit staffing 审计工作人员 p#qQGJe
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36 audit timing 审计定时 s34{\/'D+
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37 audit trail 审计线索 9K@`n:
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38 auditing standards 审计准则 fp.,MIS
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39 auditors duty of care 审计(查帐)员的抚养责任 =v:vc~G6
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40 auditors report 审计报告 #i%it
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41 authority attached to ISAs 代理权附上到国际砂糖协定 /v
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42 automated working papers 自动化了工作文件 K``MS
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43 bad debts 坏账 M`q >i B
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44 bank 银行 ?S~HnIn
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45 bank reconciliation 银行对账单,余额调节表 MT[V1I{LV
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46 beneficial interests 受益权 [ %cW ?@
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47 best value 最好的价值48 business risk 经营风险 lG I1LUo
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49 cadbury committee cadbury 委员会 MCZTeYnx
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50 cash count 现金盘点
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51 cash system 兑现系统 qjFz}6
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52 changes in nature of engagement 改变约定的性质上
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53 charges and commitments 费用和评论 twv|,kM
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54 charities 宽大 2BZYC5jy
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55 tom walls tom 墙壁 \3JZ=/
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56 chronology of an audit 一审计的年代表 #tg,%*.s
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57 CIS application controls CIS 申请控制 #?\$*@O
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 6i|5`ZO
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59 client screening 委托人甄别 [EI~/#;
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60 closely connected 接近地连接
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61 clubs 俱乐部 8mj
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 l/1u>'
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63 communications on internal control 内部控制上的通讯 eRU0gvgLu"
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64 companies act 公司法 uu ahR
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65 comparative financial statements 比较财务报表 vT/e&8w
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66 comparatives 比较的 `EKmp|B_p_
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67 competence 能力 :btb|^C
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68 compilation engagement 编辑约定 qE B3Y54+
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69 completeness 完整性 \9"
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70 completion of the audit 审计的结束 s%M#
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71 compliance with accounting regulations 符合~的作法会计规则 0RHKzk6~c
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) S!+c1q:
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73 confidence 信任 UWU(6J|Fk
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74 confidentiality 保密性 "/e_[_j
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75 confirmation of accounts receivable 应收账款的查证 e"}JHXs
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76 conflict of interest 利益冲突 42/MBP`\Y
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77 constructive obligation 建设的待付款 hcn$uyP
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78 contingent asset 或有资产 E_q/*}]pE