1 ability to perform the work 能力履行工作 BzkfB:wr
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2 acceptance procedures 承兑程序过程 12m-$/5n+
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3 accountability 经管责任,问责性 LHXR7Fjc
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4 accounting estimate 会计估计 }qhYHC
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5 accounts receivable listing 应收账款挂牌 4Orq;8!BW
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6 accounts receivable 应收账款 v9Sk\9}S
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7 accruals listing 应计项目挂牌 DR:DXJc
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8 accruals 应计项目 )KVr2y;RF
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9 accuracy 准确性 ]'M B3@T
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10 adverse opinion 否定意见 ~cfXEjE6
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11 aged analysis 年老的分析(法,学)研究 $/tj
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12 agents 代理人 a$Y{ut0t(
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13 agreed-upon procedures 约定审查业务 'SoBB
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14 analysis of errors 错误的分析(法,学)研究 cz/cY:o)
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15 anomalous error 反常的错误 )lJAMZ 5xp
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16 appointment ethics 任命伦理学 la w$LL
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17 appointment 任命 G.~Q2O#T
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18 associated firms 联合的坚挺 <FBBR2
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19 association of chartered certified accounts(ACCA) $fT5Vc]B4
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20 assurance engagement 保证约定 W02z}"#
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21 assurance 保证 6Aq]I$
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22 audit 审计,审核,核数 B5vLV@>]
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23 audit acceptance 审计承兑 6QbDU[
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24 audit approach 审计靠近 UH}lKc=t
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25 audit committee 审计委员会,审计小组 xH{-UQ3R
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26 audit engagement 审计业务约定书 o5DT1>h
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27 audit evaluation 审计评价 buN@O7\
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28 audit evidence 审计证据 { +w.Z,D"
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29 audit plan 审计计划 ~mXzQbe
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30 audit program 审计程序 B=~y(Mb
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31 audit report as a means of communication 审计报告如一个通讯方法 <nD@4J-A0
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32 audit report 审计报告 UE"v+GH
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33 audit risk 审计风险 0RMW>v/7kL
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34 audit sampling 审计抽样 "``>
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35 audit staffing 审计工作人员 @0P4pt;(
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36 audit timing 审计定时 k)*apc\W
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37 audit trail 审计线索 iJ^}{-
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38 auditing standards 审计准则 i]?
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39 auditors duty of care 审计(查帐)员的抚养责任 S sW<,T
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40 auditors report 审计报告 sBa:|(Y.
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41 authority attached to ISAs 代理权附上到国际砂糖协定 (XmmbAbVom
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42 automated working papers 自动化了工作文件 nCWoco.xy
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43 bad debts 坏账 YCltS!k
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44 bank 银行 &T0]tzk*,
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45 bank reconciliation 银行对账单,余额调节表 L +Uq4S^
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46 beneficial interests 受益权 ^U5N!"6R
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47 best value 最好的价值48 business risk 经营风险 Y`]P&y
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49 cadbury committee cadbury 委员会 bS~Y_]B
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50 cash count 现金盘点 HYGd
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51 cash system 兑现系统 Qw2-Vv4!"
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52 changes in nature of engagement 改变约定的性质上 Qe_{<E
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53 charges and commitments 费用和评论 u_' -vZ_
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54 charities 宽大 Z8bg5%
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55 tom walls tom 墙壁 i@?|vu
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56 chronology of an audit 一审计的年代表 vkhPE(f
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57 CIS application controls CIS 申请控制 Cfmd*,
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 W;7$
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59 client screening 委托人甄别 b5=|1SjR
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60 closely connected 接近地连接 J~WT;s
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61 clubs 俱乐部 q C cLd7`$
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 (["kbPma
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63 communications on internal control 内部控制上的通讯 K
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64 companies act 公司法 EIQ3vOq6
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65 comparative financial statements 比较财务报表 vi^YtA
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66 comparatives 比较的 ed',\+.uB
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67 competence 能力 8,IF%Z+LI
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68 compilation engagement 编辑约定 k-n`R)p:
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69 completeness 完整性 K2x2Y=
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70 completion of the audit 审计的结束 4w ,L
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71 compliance with accounting regulations 符合~的作法会计规则 myX&Z F_9
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) }WFI/W'
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73 confidence 信任 h.#:7d(g
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74 confidentiality 保密性 +ho=0>
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75 confirmation of accounts receivable 应收账款的查证 *s 4Ym
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76 conflict of interest 利益冲突 .qohHJ&
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77 constructive obligation 建设的待付款 akr2Os
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78 contingent asset 或有资产 %XukiA+