1 ability to perform the work 能力履行工作 Us5P?}
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2 acceptance procedures 承兑程序过程 *3,Kn}ik
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3 accountability 经管责任,问责性 s<}d)L(
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4 accounting estimate 会计估计 3&'u7e
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5 accounts receivable listing 应收账款挂牌 8efQ-^b.
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6 accounts receivable 应收账款 q4'Vb
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7 accruals listing 应计项目挂牌 UK{6Rh
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8 accruals 应计项目 WyO7,Qr\
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9 accuracy 准确性 {6V;$KqH6
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10 adverse opinion 否定意见 ~Ogtgr
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11 aged analysis 年老的分析(法,学)研究 1WArgR
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12 agents 代理人 C`p)S`d
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13 agreed-upon procedures 约定审查业务 &}YJ"o[I
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14 analysis of errors 错误的分析(法,学)研究 #
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15 anomalous error 反常的错误 o$S/EZ
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16 appointment ethics 任命伦理学 (wMiXi
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17 appointment 任命 N2 vA/
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18 associated firms 联合的坚挺 ~+JE
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19 association of chartered certified accounts(ACCA) 2jMV6S9
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20 assurance engagement 保证约定 p1-bq:
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21 assurance 保证 vf|lF9@U
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22 audit 审计,审核,核数 xh7[{n[;
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23 audit acceptance 审计承兑 W7j-siWJ
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24 audit approach 审计靠近 h1y6`m9
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25 audit committee 审计委员会,审计小组 [RZ}9`V
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26 audit engagement 审计业务约定书 (Wj2%*NT
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27 audit evaluation 审计评价 Up(Jw-.
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28 audit evidence 审计证据 #Cwzk{p(
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29 audit plan 审计计划 h-^7cHI}
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30 audit program 审计程序 P3due|4M
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31 audit report as a means of communication 审计报告如一个通讯方法 U%Igj:%?;`
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32 audit report 审计报告 #rE#lHo
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33 audit risk 审计风险 *\UxdL 22
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34 audit sampling 审计抽样 !A. Kb74
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35 audit staffing 审计工作人员 {29x5J
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36 audit timing 审计定时 #4WA2EW
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37 audit trail 审计线索 dIOj]5H3F
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38 auditing standards 审计准则 80/6-_g(
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39 auditors duty of care 审计(查帐)员的抚养责任 X(b"b:j'
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40 auditors report 审计报告 2n9E:tc
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41 authority attached to ISAs 代理权附上到国际砂糖协定 $] js0)>
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42 automated working papers 自动化了工作文件 F-^#EkEGe
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43 bad debts 坏账 WHV]H
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44 bank 银行 5UFR^\e
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45 bank reconciliation 银行对账单,余额调节表 @ =RH_NB
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46 beneficial interests 受益权 y=L9E?
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47 best value 最好的价值48 business risk 经营风险 aB`x5vg7ho
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49 cadbury committee cadbury 委员会 D@Zb|EI%<
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50 cash count 现金盘点 [6bK>w"v
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51 cash system 兑现系统 qlT'gUt=H
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52 changes in nature of engagement 改变约定的性质上 N XwQvm;q
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53 charges and commitments 费用和评论 #j_<iy
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54 charities 宽大 ^-CQ9r*
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55 tom walls tom 墙壁 Bn7~ p+N
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56 chronology of an audit 一审计的年代表 YN\!I
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57 CIS application controls CIS 申请控制 Kvu0Av-7
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 'RIlyH~Yf
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59 client screening 委托人甄别 *siN#,5
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60 closely connected 接近地连接 a@&^t( 1
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61 clubs 俱乐部 >Q0HqOq
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 @"jV^2oY1
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63 communications on internal control 内部控制上的通讯 HvWnPh1l
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64 companies act 公司法 Ea%}VZ&[
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65 comparative financial statements 比较财务报表 8^3Z]=(Q
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66 comparatives 比较的 zwAkXj
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67 competence 能力 qDq
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68 compilation engagement 编辑约定 r5!I|E
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69 completeness 完整性 L#'B-G4&y
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70 completion of the audit 审计的结束 *i[^-
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71 compliance with accounting regulations 符合~的作法会计规则 p[*NekE6-
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) tlU&p'
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73 confidence 信任 &e\A v.n@-
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74 confidentiality 保密性 /cBQE=]6
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75 confirmation of accounts receivable 应收账款的查证 ;;E "+.
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76 conflict of interest 利益冲突 b {e nD
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77 constructive obligation 建设的待付款 *)c,~R^
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78 contingent asset 或有资产 *
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