1 ability to perform the work 能力履行工作 POkXd^pI
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2 acceptance procedures 承兑程序过程 rC=f#YjR
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3 accountability 经管责任,问责性 (]oFB$
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4 accounting estimate 会计估计 g\E .
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5 accounts receivable listing 应收账款挂牌 -0/=k_q_
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6 accounts receivable 应收账款 e$gaE</
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7 accruals listing 应计项目挂牌 Tm0?[[3hC
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8 accruals 应计项目 <ihhV e
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9 accuracy 准确性 |P^ikx6f5
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10 adverse opinion 否定意见 NWaI[P
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11 aged analysis 年老的分析(法,学)研究 9(V=Ubj
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12 agents 代理人 Be'?#Qe
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13 agreed-upon procedures 约定审查业务 x A@|I#
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14 analysis of errors 错误的分析(法,学)研究 yN%3w0v
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15 anomalous error 反常的错误 3(>(lk
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16 appointment ethics 任命伦理学 bL6L-S
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17 appointment 任命 UXXqE4x
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18 associated firms 联合的坚挺 9J't[(
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19 association of chartered certified accounts(ACCA) `HMligT
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20 assurance engagement 保证约定 zzDNWPzsA
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21 assurance 保证 ljaAB+
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22 audit 审计,审核,核数 $_%2D3-;D
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23 audit acceptance 审计承兑 Qr^Z~$i t
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24 audit approach 审计靠近 b6rzHnl{
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25 audit committee 审计委员会,审计小组 7zz(#
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26 audit engagement 审计业务约定书 "RR./e)h
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27 audit evaluation 审计评价 t6! p\Y}}
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28 audit evidence 审计证据 o}j_eHl{
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29 audit plan 审计计划 `&"H*
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30 audit program 审计程序 +qu@dU0\`|
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31 audit report as a means of communication 审计报告如一个通讯方法 =B,_d0Id
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32 audit report 审计报告 m,kvEQ3
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33 audit risk 审计风险 &D&5UdN
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34 audit sampling 审计抽样
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35 audit staffing 审计工作人员 .yHHogbt
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36 audit timing 审计定时 {U+9,6.`
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37 audit trail 审计线索 H8=vQy
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38 auditing standards 审计准则 O
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39 auditors duty of care 审计(查帐)员的抚养责任 D{Jc+Q$
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40 auditors report 审计报告 >k&lGF<nl
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41 authority attached to ISAs 代理权附上到国际砂糖协定 K_w0+oY a
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42 automated working papers 自动化了工作文件 "8C(_z+]K`
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43 bad debts 坏账 d/-]y:`f`
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44 bank 银行 r)Mx.`d!
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45 bank reconciliation 银行对账单,余额调节表 G3^n_]Jb
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46 beneficial interests 受益权 MIMPJXT#.
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47 best value 最好的价值48 business risk 经营风险 %(wsGNd
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49 cadbury committee cadbury 委员会 yU&g|MV_
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50 cash count 现金盘点 ah&plaVzC
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51 cash system 兑现系统 q5K/+N^2?
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52 changes in nature of engagement 改变约定的性质上 fAA@ziKg
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53 charges and commitments 费用和评论 nbkky.e
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54 charities 宽大 0 S`b;f
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55 tom walls tom 墙壁 ~?8x0
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56 chronology of an audit 一审计的年代表 b3HTCO-,fC
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57 CIS application controls CIS 申请控制 (L6]uNOG
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 GT`<jzAi Q
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59 client screening 委托人甄别 x@bl]Z(ne/
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60 closely connected 接近地连接 :92a34
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61 clubs 俱乐部 Qre&N_
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 -r2qI
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63 communications on internal control 内部控制上的通讯 0o'ML""j
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64 companies act 公司法 ST[1'T+L
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65 comparative financial statements 比较财务报表 ';L^mxh
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66 comparatives 比较的 kk7:A0._
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67 competence 能力 a0W\?
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68 compilation engagement 编辑约定 W2LblZE!
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69 completeness 完整性 Xs,PT
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70 completion of the audit 审计的结束 qA\kx#v]P
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71 compliance with accounting regulations 符合~的作法会计规则 BNm va
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) \ rWgA
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73 confidence 信任 -/{}^QWB
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74 confidentiality 保密性 $U.'K!B
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75 confirmation of accounts receivable 应收账款的查证 "^e?E:( 3
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76 conflict of interest 利益冲突 _!
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77 constructive obligation 建设的待付款 J#Ehx
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78 contingent asset 或有资产 <%JO3E