1 ability to perform the work 能力履行工作 Pd8![Z3
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2 acceptance procedures 承兑程序过程 d9k0F
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3 accountability 经管责任,问责性 !hm]fh_j
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4 accounting estimate 会计估计 G?yLo 'Ulo
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5 accounts receivable listing 应收账款挂牌 F|`Hm
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6 accounts receivable 应收账款 W<'m:dq
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7 accruals listing 应计项目挂牌 A@`}c,G
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8 accruals 应计项目 n3WlZ!$
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9 accuracy 准确性 9p]QM)M
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10 adverse opinion 否定意见 6 W/`07'
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11 aged analysis 年老的分析(法,学)研究 td$E/h=3
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12 agents 代理人 h0EEpL|\
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13 agreed-upon procedures 约定审查业务 F~-(:7j
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14 analysis of errors 错误的分析(法,学)研究 {FI&^39
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15 anomalous error 反常的错误 8|gIhpO?^
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16 appointment ethics 任命伦理学 Q3'llOx
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17 appointment 任命 y
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18 associated firms 联合的坚挺 p%ki>p )E|
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19 association of chartered certified accounts(ACCA) }{Pp]*I<A
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20 assurance engagement 保证约定 G/E+L-N#`
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21 assurance 保证 2DA]i5
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22 audit 审计,审核,核数 X0HZH?V+
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23 audit acceptance 审计承兑 +Ze}B*0
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24 audit approach 审计靠近 8S
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25 audit committee 审计委员会,审计小组 E_rI?t^
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26 audit engagement 审计业务约定书 &u
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27 audit evaluation 审计评价 %@b0[ZC
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28 audit evidence 审计证据 RNk\.}m
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29 audit plan 审计计划 l:~/<`o
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30 audit program 审计程序 tAd%#:K
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31 audit report as a means of communication 审计报告如一个通讯方法 n`_{9R
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32 audit report 审计报告 8Al{+gx@?
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33 audit risk 审计风险 CZwXTHe
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34 audit sampling 审计抽样 Vr)S{k-Q
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35 audit staffing 审计工作人员 0],r0
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36 audit timing 审计定时
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37 audit trail 审计线索 rBzuKQK}J
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38 auditing standards 审计准则 eb\K "ec"
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39 auditors duty of care 审计(查帐)员的抚养责任 df +l%9@
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40 auditors report 审计报告 EWhK0Vej=
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41 authority attached to ISAs 代理权附上到国际砂糖协定 3*XNV
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42 automated working papers 自动化了工作文件 Wis~$"
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43 bad debts 坏账 B"w?;EeV.
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44 bank 银行 ~vhE|f
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45 bank reconciliation 银行对账单,余额调节表 u~:y\/Y6
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46 beneficial interests 受益权 |^I0dR/w:
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47 best value 最好的价值48 business risk 经营风险 k"%~"9
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49 cadbury committee cadbury 委员会 ?!:ha;n
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50 cash count 现金盘点 M/'sl;
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51 cash system 兑现系统 ?3,:-"(@p
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52 changes in nature of engagement 改变约定的性质上 I_#kg
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53 charges and commitments 费用和评论 ,-c6dS
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54 charities 宽大 =o(5_S.u;
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55 tom walls tom 墙壁 [!uG1 GJ>
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56 chronology of an audit 一审计的年代表 dL 1tl
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57 CIS application controls CIS 申请控制 P )"m0Lu<
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 dq6m>;`
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59 client screening 委托人甄别 6<SAa#@ey
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60 closely connected 接近地连接 \ a<h/4#|
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61 clubs 俱乐部 G6P?2@
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 ::lKL
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63 communications on internal control 内部控制上的通讯 iN\4gQ!
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64 companies act 公司法 6 7.+
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65 comparative financial statements 比较财务报表 O,
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66 comparatives 比较的 G@\1E+Ip
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67 competence 能力 &X ):4
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68 compilation engagement 编辑约定 sN*N&XG
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69 completeness 完整性 Jb@
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70 completion of the audit 审计的结束 m+R[#GE8#
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71 compliance with accounting regulations 符合~的作法会计规则 Q#X8u-~
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) X6X
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73 confidence 信任 Ad8n<zt|
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74 confidentiality 保密性 A*2jENgci
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75 confirmation of accounts receivable 应收账款的查证 i2Qz4 $z
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76 conflict of interest 利益冲突 H3^},.
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77 constructive obligation 建设的待付款 C*_C;6.~Y
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78 contingent asset 或有资产 -t'jNR'