1 ability to perform the work 能力履行工作 }eLApFHEDg
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2 acceptance procedures 承兑程序过程 x"z\d,O%W
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3 accountability 经管责任,问责性 ;{I9S'
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4 accounting estimate 会计估计 ]H/,Q6Q
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5 accounts receivable listing 应收账款挂牌
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6 accounts receivable 应收账款 &4OJJ9S
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7 accruals listing 应计项目挂牌 &oG>Rqkm
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8 accruals 应计项目 25OQY.>bE
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9 accuracy 准确性 P*"c!Dn
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10 adverse opinion 否定意见 Cj>HMB}
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11 aged analysis 年老的分析(法,学)研究 ;!HQ!#B
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12 agents 代理人 t`6]eRR
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13 agreed-upon procedures 约定审查业务 5mAb9F8@
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14 analysis of errors 错误的分析(法,学)研究 4S42h_9
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15 anomalous error 反常的错误 jsAx;Z:QT
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16 appointment ethics 任命伦理学 Py*WHHO
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17 appointment 任命 cWQJ9.:7
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18 associated firms 联合的坚挺 w
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19 association of chartered certified accounts(ACCA) R_j.k3r4d
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20 assurance engagement 保证约定 )y]Dmm
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21 assurance 保证 \Hb!<mrp
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22 audit 审计,审核,核数 w#1BHx
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23 audit acceptance 审计承兑 B\
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24 audit approach 审计靠近 .+>fD0fW7Y
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25 audit committee 审计委员会,审计小组 o
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26 audit engagement 审计业务约定书 xlZh(pf
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27 audit evaluation 审计评价 Q7u|^Gu,5
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28 audit evidence 审计证据 `0ZH=*P
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29 audit plan 审计计划 GQg
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30 audit program 审计程序 {#+K+!SvDX
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31 audit report as a means of communication 审计报告如一个通讯方法 G!`%.tH
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32 audit report 审计报告 Hva!6vwO%O
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33 audit risk 审计风险 Q:)
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34 audit sampling 审计抽样 !l dE9 .
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35 audit staffing 审计工作人员 e3n^$'/\r
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36 audit timing 审计定时 YQ+8lANC
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37 audit trail 审计线索 >CG;df<~
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38 auditing standards 审计准则 ~~Cd9Hzi
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39 auditors duty of care 审计(查帐)员的抚养责任 k4&adX@
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40 auditors report 审计报告 w*'DlP<7
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41 authority attached to ISAs 代理权附上到国际砂糖协定 [W$x5|Z}Q
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42 automated working papers 自动化了工作文件 bHq.3;
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43 bad debts 坏账 f`vWCb
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44 bank 银行 Y".?j5f?
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45 bank reconciliation 银行对账单,余额调节表 {uwPP2YD,
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46 beneficial interests 受益权 &hVf=We
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47 best value 最好的价值48 business risk 经营风险 + d>2 '
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49 cadbury committee cadbury 委员会
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50 cash count 现金盘点 hRKJKQ@7
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51 cash system 兑现系统 R(>
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52 changes in nature of engagement 改变约定的性质上 Fbotn(\h@
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53 charges and commitments 费用和评论 K\}qYdPF
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54 charities 宽大 "kt7m
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55 tom walls tom 墙壁 !j6CvclT
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56 chronology of an audit 一审计的年代表 ER`;0#3[9u
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57 CIS application controls CIS 申请控制 varaBFD
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 4D.h~X4
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59 client screening 委托人甄别 SP=8v0
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60 closely connected 接近地连接 j0cB#M44
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61 clubs 俱乐部 L.9@rwfI
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 4\U"e*
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63 communications on internal control 内部控制上的通讯 7Or?$
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64 companies act 公司法 ckdCd
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65 comparative financial statements 比较财务报表 M&(0n?R"R
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66 comparatives 比较的 MA=gCG/JD
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67 competence 能力 06af{FXsGb
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68 compilation engagement 编辑约定 #cl|5jm+m#
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69 completeness 完整性 1OFrxSg
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70 completion of the audit 审计的结束 27JZwlzZ
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71 compliance with accounting regulations 符合~的作法会计规则 UWgPQ%}
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) [r1\FF@v,
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73 confidence 信任 GKXd"8z]
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74 confidentiality 保密性 ]
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75 confirmation of accounts receivable 应收账款的查证 ~Ctq
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76 conflict of interest 利益冲突 avMre_@V
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77 constructive obligation 建设的待付款 bmRp)CYd
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78 contingent asset 或有资产 $.Qq:(O:6