1 ability to perform the work 能力履行工作 In1W/?
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2 acceptance procedures 承兑程序过程 bzFac5n)Q
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3 accountability 经管责任,问责性 A|\A|8=b
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4 accounting estimate 会计估计 a9-Mc5^'n
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5 accounts receivable listing 应收账款挂牌 M-nRhso
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6 accounts receivable 应收账款 a;xeHbE
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7 accruals listing 应计项目挂牌 :1A:g^n
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8 accruals 应计项目 +MX~1RU+
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9 accuracy 准确性 ,{PN6B
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10 adverse opinion 否定意见 gw)4P tb!
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11 aged analysis 年老的分析(法,学)研究 (%X *b.n=
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12 agents 代理人 N;3!oo4
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13 agreed-upon procedures 约定审查业务
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14 analysis of errors 错误的分析(法,学)研究 :qdyCsn2
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15 anomalous error 反常的错误 cb^IJA9}
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16 appointment ethics 任命伦理学 j2D!=PK;
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17 appointment 任命 &V?+Y2
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18 associated firms 联合的坚挺 A;;#]]48
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19 association of chartered certified accounts(ACCA) h>`[p,o
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20 assurance engagement 保证约定 j\>&]0-Iq
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21 assurance 保证 hoFgs9
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22 audit 审计,审核,核数 wO,qF
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23 audit acceptance 审计承兑 TB>_#+:
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24 audit approach 审计靠近 @ym:@<D
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25 audit committee 审计委员会,审计小组 R|RGoGE6g
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26 audit engagement 审计业务约定书 &}u_e`A
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27 audit evaluation 审计评价 f/sz/KC]~
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28 audit evidence 审计证据 /(~
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29 audit plan 审计计划 NuO@Nr
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30 audit program 审计程序 (Iv@SiZf(
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31 audit report as a means of communication 审计报告如一个通讯方法 Aa9l-:R
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32 audit report 审计报告 0")
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33 audit risk 审计风险 f4S}Nga(
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34 audit sampling 审计抽样 c\.)vH
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35 audit staffing 审计工作人员 D!* SA
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36 audit timing 审计定时 ?.,F3@W "
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37 audit trail 审计线索 Ls2,+yo]>
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38 auditing standards 审计准则 w8+phN(-M
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39 auditors duty of care 审计(查帐)员的抚养责任 n'ZPB
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40 auditors report 审计报告 }D1?Z7p
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41 authority attached to ISAs 代理权附上到国际砂糖协定 67/@J)z0%
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42 automated working papers 自动化了工作文件 -qSGa;PJ
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43 bad debts 坏账 |+h x2?Nv
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44 bank 银行 )E",)}Nh
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45 bank reconciliation 银行对账单,余额调节表 h/5V~ :)
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46 beneficial interests 受益权 Vb\^xdL>
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47 best value 最好的价值48 business risk 经营风险 v#d3W|
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49 cadbury committee cadbury 委员会 `_&vvJPn@!
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50 cash count 现金盘点 UChLWf|'
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51 cash system 兑现系统 2L<
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52 changes in nature of engagement 改变约定的性质上 rxxVLW
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53 charges and commitments 费用和评论 ybf,pDY#f
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54 charities 宽大 :EPe,v RT
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55 tom walls tom 墙壁 nF-l4 =
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56 chronology of an audit 一审计的年代表 (;Bh
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57 CIS application controls CIS 申请控制 'QpDx&~QP
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 V%*91t _
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59 client screening 委托人甄别 !FK)iQy$0
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60 closely connected 接近地连接
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61 clubs 俱乐部 $U&p&pgH=W
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 %f\j)qw
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63 communications on internal control 内部控制上的通讯 \"I418T K
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64 companies act 公司法 A{3nz DLI
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65 comparative financial statements 比较财务报表 &G-dxET]
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66 comparatives 比较的
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67 competence 能力 B0g?!.#23
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68 compilation engagement 编辑约定 XB[EJGaX
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69 completeness 完整性 kB?Uw#
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70 completion of the audit 审计的结束 nh+h3"-d
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71 compliance with accounting regulations 符合~的作法会计规则 A)#Fyde
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) &[|Z2}
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73 confidence 信任 Y 6jgAq
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74 confidentiality 保密性 7 /"Z/^
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75 confirmation of accounts receivable 应收账款的查证 ASSe;+yp
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76 conflict of interest 利益冲突 HbCcROl(
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77 constructive obligation 建设的待付款 =Q# (2
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78 contingent asset 或有资产 I,/E.cRV<