1 ability to perform the work 能力履行工作 V:bV ?lt
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2 acceptance procedures 承兑程序过程 y,+[$u7h
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3 accountability 经管责任,问责性 bdh(WJh%
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4 accounting estimate 会计估计 '~-IV0v9
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5 accounts receivable listing 应收账款挂牌 |kiJ}oy
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6 accounts receivable 应收账款 nv5u%B^
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7 accruals listing 应计项目挂牌 ;)!"Ty|
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8 accruals 应计项目 =?0QqCjK)
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9 accuracy 准确性 VGH/X.NJ
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10 adverse opinion 否定意见 :,*eX' fH
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11 aged analysis 年老的分析(法,学)研究 p {%t q$}.
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12 agents 代理人 DpL8'Dib
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13 agreed-upon procedures 约定审查业务 ipKG
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14 analysis of errors 错误的分析(法,学)研究 T% CxvZ
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15 anomalous error 反常的错误 I>w^2(y
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16 appointment ethics 任命伦理学 'UDBV
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17 appointment 任命 ehO:')XF
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18 associated firms 联合的坚挺 Q
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19 association of chartered certified accounts(ACCA) [wcA.g* F
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20 assurance engagement 保证约定 (M% ;~y\
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21 assurance 保证 `B#Z;R
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22 audit 审计,审核,核数 Mz|L-62
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23 audit acceptance 审计承兑 2Ug.:![
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24 audit approach 审计靠近 kHU"AD}
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25 audit committee 审计委员会,审计小组 <lld*IH
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26 audit engagement 审计业务约定书 y1(P<7:t?
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27 audit evaluation 审计评价 .Dv=pB,u
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28 audit evidence 审计证据 5
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29 audit plan 审计计划 Q#rt<S1zW
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30 audit program 审计程序 0^\
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31 audit report as a means of communication 审计报告如一个通讯方法 #Go(tS~o
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32 audit report 审计报告 !`C?nY
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33 audit risk 审计风险 R@ QQNYU.D
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34 audit sampling 审计抽样 ?Leyz
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35 audit staffing 审计工作人员 #uWE2*')
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36 audit timing 审计定时 9A*rE.B+W
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37 audit trail 审计线索 P
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38 auditing standards 审计准则 $n*%v85
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39 auditors duty of care 审计(查帐)员的抚养责任 +wts 7,3
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40 auditors report 审计报告 #J~Xv:LgD
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41 authority attached to ISAs 代理权附上到国际砂糖协定 }@*I+\W/
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42 automated working papers 自动化了工作文件 Mryn>b`cB
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43 bad debts 坏账 FAd``9kRT
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44 bank 银行 7%op zdS#
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45 bank reconciliation 银行对账单,余额调节表 X
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46 beneficial interests 受益权 B$DZ]/<
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47 best value 最好的价值48 business risk 经营风险 W2n*bNI
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49 cadbury committee cadbury 委员会 NY 4C@@"
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50 cash count 现金盘点 .S6ji~;r
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51 cash system 兑现系统 4[(?L{
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52 changes in nature of engagement 改变约定的性质上 )DRkS,I
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53 charges and commitments 费用和评论 1(#RN9
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54 charities 宽大 $*i7?S@~-
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55 tom walls tom 墙壁 )8bFGX7|
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56 chronology of an audit 一审计的年代表 km}MqBQl
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57 CIS application controls CIS 申请控制 m
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 >.n;mk
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59 client screening 委托人甄别 'hy?jQ'|e
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60 closely connected 接近地连接 |a>}9:g,=*
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61 clubs 俱乐部 iT[oKD0)
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 }D Z)W0RDe
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63 communications on internal control 内部控制上的通讯 OZa88&
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64 companies act 公司法 TZj[O1E
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65 comparative financial statements 比较财务报表 `,Xb8^M2
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66 comparatives 比较的 q;ZLaX\bFl
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67 competence 能力 xM%`KP.8X
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68 compilation engagement 编辑约定 T0YDfo
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69 completeness 完整性 YsZ
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70 completion of the audit 审计的结束 di--
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71 compliance with accounting regulations 符合~的作法会计规则 _Q)d+Fl
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) wKGogf[(%
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73 confidence 信任 AvyQ4xim+
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74 confidentiality 保密性 (=`Z0)=
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75 confirmation of accounts receivable 应收账款的查证 sr
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76 conflict of interest 利益冲突 ujiZM
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77 constructive obligation 建设的待付款 1B6C<cL:sU
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78 contingent asset 或有资产 lxo.,n)