1 ability to perform the work 能力履行工作 2 q
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2 acceptance procedures 承兑程序过程 #b^x! lR
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3 accountability 经管责任,问责性 MQ~OG9.
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4 accounting estimate 会计估计 ap
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5 accounts receivable listing 应收账款挂牌 fo$5WTY
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6 accounts receivable 应收账款 .u<i<S
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7 accruals listing 应计项目挂牌 l(o;O.dLt
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8 accruals 应计项目 GS<aXh
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9 accuracy 准确性 Kuj*U'ed7t
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10 adverse opinion 否定意见 D'nO
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11 aged analysis 年老的分析(法,学)研究 @)R6!"p
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12 agents 代理人 &,4 3&pFU
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13 agreed-upon procedures 约定审查业务 sKIpL(_I$
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14 analysis of errors 错误的分析(法,学)研究 $ts%SDM
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15 anomalous error 反常的错误 W7sx/O9
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16 appointment ethics 任命伦理学 RhL!Zz
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17 appointment 任命 |afzW=8'
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18 associated firms 联合的坚挺 JQ[~N-
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19 association of chartered certified accounts(ACCA) =P,h5J
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20 assurance engagement 保证约定 kS\A_"bc
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21 assurance 保证 Msk^H7
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22 audit 审计,审核,核数 b`TA2h
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23 audit acceptance 审计承兑 PX5K-|R
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24 audit approach 审计靠近 ;X9nYH
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25 audit committee 审计委员会,审计小组 fw[Z7`\Q5
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26 audit engagement 审计业务约定书 K~U5jpc
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27 audit evaluation 审计评价 7,pn0,HI
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28 audit evidence 审计证据 XAnN<
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29 audit plan 审计计划
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30 audit program 审计程序 mvCH$}w8&
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31 audit report as a means of communication 审计报告如一个通讯方法 byyzXRO;
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32 audit report 审计报告 *h H\H
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33 audit risk 审计风险 &idPO{G
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34 audit sampling 审计抽样 O< \i{4}}
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35 audit staffing 审计工作人员 "IvFkS=*Q
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36 audit timing 审计定时 C5
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37 audit trail 审计线索 k9'`<82Y
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38 auditing standards 审计准则 zx(=ArCRr
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39 auditors duty of care 审计(查帐)员的抚养责任 Kc%GxD`
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40 auditors report 审计报告 ` !JcQ'u
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41 authority attached to ISAs 代理权附上到国际砂糖协定 d=6FL" .o
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42 automated working papers 自动化了工作文件 2<
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43 bad debts 坏账 p1O[QQ|
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44 bank 银行 5V{>
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45 bank reconciliation 银行对账单,余额调节表 wB~5&:]jr
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46 beneficial interests 受益权 6UXDIg=
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47 best value 最好的价值48 business risk 经营风险 15 /lX
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49 cadbury committee cadbury 委员会 =MsQ=:ZV
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50 cash count 现金盘点 ';\v:dP
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51 cash system 兑现系统 m"r
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52 changes in nature of engagement 改变约定的性质上 Q8~|0X\.g
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53 charges and commitments 费用和评论 -%g$~MZ?'
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54 charities 宽大 O\"k[V?.V
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55 tom walls tom 墙壁 FVgE^_
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56 chronology of an audit 一审计的年代表 WcG}9)9
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57 CIS application controls CIS 申请控制 >,&@j,?']
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 8(b
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59 client screening 委托人甄别 X>$s>})Y
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60 closely connected 接近地连接 lO>9Q]S<
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61 clubs 俱乐部 j$5S_]2
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 c=52*&
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63 communications on internal control 内部控制上的通讯 [2 y
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64 companies act 公司法 {wNNp't7
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65 comparative financial statements 比较财务报表 ?uBZ"^'
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66 comparatives 比较的 /M3UK
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67 competence 能力
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68 compilation engagement 编辑约定 a*g7uaoP
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69 completeness 完整性 6
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70 completion of the audit 审计的结束 8F;f&&L"y
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71 compliance with accounting regulations 符合~的作法会计规则 K4[XP]\jr
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) u |EECjJn
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73 confidence 信任 f-BEfC,}'
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74 confidentiality 保密性 "7.
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75 confirmation of accounts receivable 应收账款的查证 v[*&@aW0n
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76 conflict of interest 利益冲突 3%NbT
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77 constructive obligation 建设的待付款 ^G*zFqa+`
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78 contingent asset 或有资产 0)^$9Z