1 ability to perform the work 能力履行工作 ^v}Z5,aN
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2 acceptance procedures 承兑程序过程 {dg3 qg~
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3 accountability 经管责任,问责性 jHT 4I>\
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4 accounting estimate 会计估计 %aaOws
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5 accounts receivable listing 应收账款挂牌 Eg3rbqM- 8
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6 accounts receivable 应收账款 ;J2U5Y NO
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7 accruals listing 应计项目挂牌 %Wom]/&,'
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8 accruals 应计项目 EQyRP.
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9 accuracy 准确性 s Ce7ni
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10 adverse opinion 否定意见 ba%[!
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11 aged analysis 年老的分析(法,学)研究 6](vnS;
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12 agents 代理人
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13 agreed-upon procedures 约定审查业务 )3.udx
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14 analysis of errors 错误的分析(法,学)研究 %pc0a^iB
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15 anomalous error 反常的错误 H$Q$3Q!`
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16 appointment ethics 任命伦理学 ~"gOq"y5p
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17 appointment 任命 9$~D4T
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18 associated firms 联合的坚挺 =V"ags
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19 association of chartered certified accounts(ACCA) VDPqI+z
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20 assurance engagement 保证约定 '&?47+W
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21 assurance 保证 %p/Qz|W
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22 audit 审计,审核,核数 }C/
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23 audit acceptance 审计承兑 pP{b!1
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24 audit approach 审计靠近 dWR?1sV|e
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25 audit committee 审计委员会,审计小组 ,
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26 audit engagement 审计业务约定书 cC"7Vt9b
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27 audit evaluation 审计评价 k/H<UW?Z]
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28 audit evidence 审计证据 K.o?g?&<
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29 audit plan 审计计划 [mw#
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30 audit program 审计程序 EQ?4?
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31 audit report as a means of communication 审计报告如一个通讯方法 xdYjl.f
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32 audit report 审计报告 O5_E"um
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33 audit risk 审计风险 g\rujxHlH
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34 audit sampling 审计抽样 (niZN_qv
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35 audit staffing 审计工作人员 ~`*:E'/5k]
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36 audit timing 审计定时 b'3#FI=:
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37 audit trail 审计线索 1?7QS\`)fB
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38 auditing standards 审计准则 (C6Y*Zm\
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39 auditors duty of care 审计(查帐)员的抚养责任 %m+Z rH(
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40 auditors report 审计报告 !RiPr(m@y
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41 authority attached to ISAs 代理权附上到国际砂糖协定 o|^0DYb
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42 automated working papers 自动化了工作文件 %{zM> le9
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43 bad debts 坏账 "Hgn2o.;5
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44 bank 银行 _AVCh)Zb
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45 bank reconciliation 银行对账单,余额调节表 `+"QhQ4w
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46 beneficial interests 受益权 eH
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47 best value 最好的价值48 business risk 经营风险 }pTw$B
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49 cadbury committee cadbury 委员会 <408lm
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50 cash count 现金盘点 `kekc.*-[@
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51 cash system 兑现系统 yMo@ka=v
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52 changes in nature of engagement 改变约定的性质上 TuaT-Z~U{
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53 charges and commitments 费用和评论 Rw$ @%o%
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54 charities 宽大 fC~WuG3
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55 tom walls tom 墙壁 <a$cB+t
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56 chronology of an audit 一审计的年代表 ?hfosBn&[
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57 CIS application controls CIS 申请控制 $1Xg[>1g5
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 JmY"Ja,&
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59 client screening 委托人甄别 q!O~*
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60 closely connected 接近地连接 aQRZyE}
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61 clubs 俱乐部 ke&c<3m
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 q07rWPM
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63 communications on internal control 内部控制上的通讯 `bH Eu"(,
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64 companies act 公司法 fF *a/\h %
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65 comparative financial statements 比较财务报表 *qpmI9m
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66 comparatives 比较的 qa%g'sB-b
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67 competence 能力 DORFK
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68 compilation engagement 编辑约定 l@Ml8+
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69 completeness 完整性 <Ft.{aNq$c
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70 completion of the audit 审计的结束 T.K$a\/{,
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71 compliance with accounting regulations 符合~的作法会计规则 3J:!8Gmk
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) ){ wE)NN
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73 confidence 信任 5gEUE {S
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74 confidentiality 保密性 ap=M$9L'
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75 confirmation of accounts receivable 应收账款的查证
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76 conflict of interest 利益冲突 {v2Q7ZO-
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77 constructive obligation 建设的待付款 { >4exyu6
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78 contingent asset 或有资产 dc:|)bK
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