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 !LM<:kf.|
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3 accountability 经管责任,问责性 Oc?+M 5
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4 accounting estimate 会计估计 X<OSN&d
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5 accounts receivable listing 应收账款挂牌 2GmpCy`L"
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6 accounts receivable 应收账款 Rhzn/\)|
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7 accruals listing 应计项目挂牌 d5I f"8`@
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8 accruals 应计项目 pY8q=Kl
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9 accuracy 准确性 K!AAGj`
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10 adverse opinion 否定意见 zW |=2oX2
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11 aged analysis 年老的分析(法,学)研究 $K~LM8_CKy
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12 agents 代理人 Tsb{25`+
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13 agreed-upon procedures 约定审查业务 36m5bYMd)
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14 analysis of errors 错误的分析(法,学)研究 "$HbK
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15 anomalous error 反常的错误 `Kl`VP=c
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16 appointment ethics 任命伦理学 3 *S{
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17 appointment 任命 )wXuwdc[
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18 associated firms 联合的坚挺 E9!N>0
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19 association of chartered certified accounts(ACCA) s$h]
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20 assurance engagement 保证约定 wt}9B[
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21 assurance 保证 u8zbYd3
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22 audit 审计,审核,核数 1{"ll
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23 audit acceptance 审计承兑 }S_oH9A
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24 audit approach 审计靠近 XV>JD/K2
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25 audit committee 审计委员会,审计小组 q(^Q3
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26 audit engagement 审计业务约定书 +m\|e{G
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27 audit evaluation 审计评价 Fr?z"
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28 audit evidence 审计证据 jD,Baz<
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29 audit plan 审计计划 8
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30 audit program 审计程序 p 5u_1U0
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31 audit report as a means of communication 审计报告如一个通讯方法 mo]KCi
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32 audit report 审计报告 omZO+=8Q
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33 audit risk 审计风险 ,0$)yZ3*3,
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34 audit sampling 审计抽样 P%pp
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35 audit staffing 审计工作人员 8Ad606
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36 audit timing 审计定时 @* 1U{`
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37 audit trail 审计线索 {kI#A?M
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38 auditing standards 审计准则 S
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39 auditors duty of care 审计(查帐)员的抚养责任 mumXUX
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40 auditors report 审计报告 ?gGt2O1J
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41 authority attached to ISAs 代理权附上到国际砂糖协定 EER`?Sa(
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42 automated working papers 自动化了工作文件 !%mAh81{&/
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43 bad debts 坏账 `XTh1Z\
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44 bank 银行 td2/9|Q
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45 bank reconciliation 银行对账单,余额调节表 E&$_`m;
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46 beneficial interests 受益权 |C \}P
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47 best value 最好的价值48 business risk 经营风险 Uh}seB#mJj
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49 cadbury committee cadbury 委员会
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50 cash count 现金盘点 /{2*WI;
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51 cash system 兑现系统 5`/@N{e
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52 changes in nature of engagement 改变约定的性质上 zZ-wG
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53 charges and commitments 费用和评论 }S-DB#6
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54 charities 宽大 _&3<6$}i"
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55 tom walls tom 墙壁 tL
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56 chronology of an audit 一审计的年代表 PQW(EeQ
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57 CIS application controls CIS 申请控制 vh!v
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 iJFs0?*
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59 client screening 委托人甄别 OIHz I2{
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60 closely connected 接近地连接 .V9e=yW!*
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61 clubs 俱乐部 +!-~yf#RE
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 gQSNU_o Z
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63 communications on internal control 内部控制上的通讯 ul
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64 companies act 公司法 jt~Qu-
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65 comparative financial statements 比较财务报表 O[17";P
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66 comparatives 比较的 f"#m=_Xm
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67 competence 能力 BIaDY<j90
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68 compilation engagement 编辑约定 ?8dVH2W.
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69 completeness 完整性 C`rLj5E%
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70 completion of the audit 审计的结束 yDb'7(3
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71 compliance with accounting regulations 符合~的作法会计规则 (LvS
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) u/b7Z`yX}
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73 confidence 信任 &Wp8u#4L
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74 confidentiality 保密性 T&Xl'=/
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75 confirmation of accounts receivable 应收账款的查证 n6WY&1ZE~
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76 conflict of interest 利益冲突 z_;3H,z`
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77 constructive obligation 建设的待付款 "\"DCDKmG
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78 contingent asset 或有资产 'PZ|:9FX!