1 ability to perform the work 能力履行工作 ,~;`@
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2 acceptance procedures 承兑程序过程 ])pX)(a
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3 accountability 经管责任,问责性 6AD&%v
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4 accounting estimate 会计估计 zX=%BL?
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5 accounts receivable listing 应收账款挂牌 *QW.#y>"j
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6 accounts receivable 应收账款 ~i^,Z&X:
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7 accruals listing 应计项目挂牌 9F,XjPK=
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8 accruals 应计项目 ^?%ThPo_
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9 accuracy 准确性 m$Tt y[0
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10 adverse opinion 否定意见 F`Vp
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11 aged analysis 年老的分析(法,学)研究 ICo Z<;p
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12 agents 代理人 -'W:P'BG
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13 agreed-upon procedures 约定审查业务 /C<} :R
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14 analysis of errors 错误的分析(法,学)研究 0txSF^x
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15 anomalous error 反常的错误 RmN\;G?}
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16 appointment ethics 任命伦理学 BcGQpv&x
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17 appointment 任命 A&'HlI%J
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18 associated firms 联合的坚挺 b!37:V\#}
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19 association of chartered certified accounts(ACCA) I^A01\p
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20 assurance engagement 保证约定 \;tKss!|
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21 assurance 保证 }\ui}\
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22 audit 审计,审核,核数 Q
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23 audit acceptance 审计承兑 **YNR:#Y
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24 audit approach 审计靠近 TAYt:
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25 audit committee 审计委员会,审计小组 p|%Y\!
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26 audit engagement 审计业务约定书 [76m gj!K
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27 audit evaluation 审计评价 =Jl1D*B*
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28 audit evidence 审计证据 u&I~%s
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29 audit plan 审计计划 XKU=VOY
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30 audit program 审计程序 KF-gcRh
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31 audit report as a means of communication 审计报告如一个通讯方法 GrQAho
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32 audit report 审计报告 1@qb.9wZ6
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33 audit risk 审计风险 ;%z0iZmg
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34 audit sampling 审计抽样 +[}]a3)
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35 audit staffing 审计工作人员 u!`C:C'
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36 audit timing 审计定时
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37 audit trail 审计线索 +m7x>ie)
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38 auditing standards 审计准则 c`}X2u]k
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39 auditors duty of care 审计(查帐)员的抚养责任 o%9>elOju
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40 auditors report 审计报告 +@qk=]3a
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41 authority attached to ISAs 代理权附上到国际砂糖协定 &lS0"`J=
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42 automated working papers 自动化了工作文件 =K>Z{%i
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43 bad debts 坏账 I~qiF%?d
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44 bank 银行 CGe'z
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45 bank reconciliation 银行对账单,余额调节表 S'JeA>L
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46 beneficial interests 受益权 W=\dsdnu*
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47 best value 最好的价值48 business risk 经营风险 "AK3t'
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49 cadbury committee cadbury 委员会 rlIEch^wZ
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50 cash count 现金盘点 jgo@~,5R
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51 cash system 兑现系统 {G0)mp,
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52 changes in nature of engagement 改变约定的性质上 EDQJ>c
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53 charges and commitments 费用和评论 XfrnM^oty
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54 charities 宽大 QMxz@HGa|
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55 tom walls tom 墙壁 F`Y<(]+
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56 chronology of an audit 一审计的年代表 V6{xX0'b*m
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57 CIS application controls CIS 申请控制 ] zY
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 ">9CN$]J
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59 client screening 委托人甄别 kZ9pgdI
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60 closely connected 接近地连接 Mv=cLG?X
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61 clubs 俱乐部 7dJaWD:&
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 KxwLKaImI
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63 communications on internal control 内部控制上的通讯 R4(8]oUW
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64 companies act 公司法 fNJ;{
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65 comparative financial statements 比较财务报表 j2Y(Q/i
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66 comparatives 比较的 Sh6Cw4 R
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67 competence 能力 }aM`Jp-O
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68 compilation engagement 编辑约定 [;AcV73
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69 completeness 完整性 <;e#
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70 completion of the audit 审计的结束 ?|GxVOl
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71 compliance with accounting regulations 符合~的作法会计规则
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) "'B%.a#k
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73 confidence 信任 x 4</\o
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74 confidentiality 保密性 MjC%6%HI
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75 confirmation of accounts receivable 应收账款的查证 H;|:r[d!
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76 conflict of interest 利益冲突 iBC>w+t14
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77 constructive obligation 建设的待付款 oD@jtd>b%
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78 contingent asset 或有资产 c@7hLUaE2