1 ability to perform the work 能力履行工作 dpcU`$kt
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2 acceptance procedures 承兑程序过程 =Y*zF>#lP
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3 accountability 经管责任,问责性 ce7$#
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4 accounting estimate 会计估计 B/dJ
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5 accounts receivable listing 应收账款挂牌 ?d_vD@+\
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6 accounts receivable 应收账款 sNZOm $
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7 accruals listing 应计项目挂牌 FTu<$`!1L
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8 accruals 应计项目 o.wXaS8
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9 accuracy 准确性 y\R-=Am".
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10 adverse opinion 否定意见 kW&zk
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11 aged analysis 年老的分析(法,学)研究 *i V#_
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12 agents 代理人 wlpcuz@
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13 agreed-upon procedures 约定审查业务 ! q+>'Mt
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14 analysis of errors 错误的分析(法,学)研究 *
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15 anomalous error 反常的错误 |nY+Nen7
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16 appointment ethics 任命伦理学 oI"gQFGu`u
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17 appointment 任命 d>wG6Z, |
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18 associated firms 联合的坚挺 w:2yFC
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19 association of chartered certified accounts(ACCA) 4KY@y?H g
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20 assurance engagement 保证约定 vH@$?b3VP
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21 assurance 保证 rd^
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22 audit 审计,审核,核数 orhzeOi\
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23 audit acceptance 审计承兑 }]. |7h
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24 audit approach 审计靠近 v1$}JX
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25 audit committee 审计委员会,审计小组 Qm4cuV-0{
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26 audit engagement 审计业务约定书 PMe 3Or@
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27 audit evaluation 审计评价 )6
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28 audit evidence 审计证据 i}>
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29 audit plan 审计计划 2>.>q9J(
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30 audit program 审计程序 *-gmWATC6
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31 audit report as a means of communication 审计报告如一个通讯方法 10*^
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32 audit report 审计报告 P7!gUxcv9Y
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33 audit risk 审计风险 2>im'x 5
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34 audit sampling 审计抽样 =h}PL22
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35 audit staffing 审计工作人员
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36 audit timing 审计定时 aq8mD^j -&
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37 audit trail 审计线索 BA_l*h%=Cc
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38 auditing standards 审计准则 WiFZY*iu5
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39 auditors duty of care 审计(查帐)员的抚养责任 N~B'gJJDx
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40 auditors report 审计报告 hYh~[Kr^@^
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41 authority attached to ISAs 代理权附上到国际砂糖协定 qb5IpI{U
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42 automated working papers 自动化了工作文件 osTin*T.
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43 bad debts 坏账 K_V$ ktL
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44 bank 银行 ;MjOs&1f0K
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45 bank reconciliation 银行对账单,余额调节表 bM
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46 beneficial interests 受益权 kYkck]|
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47 best value 最好的价值48 business risk 经营风险 IFWP&20
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49 cadbury committee cadbury 委员会 6
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50 cash count 现金盘点 r
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51 cash system 兑现系统 j,#R?Ig
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52 changes in nature of engagement 改变约定的性质上 FBrJVaF
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53 charges and commitments 费用和评论 9|//_4]
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54 charities 宽大 fhe%5#3
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55 tom walls tom 墙壁 K|-RAjE
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56 chronology of an audit 一审计的年代表 xiQ;lE
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57 CIS application controls CIS 申请控制 )nUTux0K\
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 P3V}cGZ
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59 client screening 委托人甄别 _1P8rc"Dx
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60 closely connected 接近地连接 R~(_m#6`:
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61 clubs 俱乐部 G-sA)WOF
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 u<
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63 communications on internal control 内部控制上的通讯 Q
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64 companies act 公司法 (Y]G6>
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65 comparative financial statements 比较财务报表 JV9Ft,xk
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66 comparatives 比较的 I;Bci m;
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67 competence 能力 X7&
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68 compilation engagement 编辑约定 SiSxym
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69 completeness 完整性 *1
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70 completion of the audit 审计的结束 S`GM#( t@_
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71 compliance with accounting regulations 符合~的作法会计规则 4vRIJ}nQ
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) n:[GK_
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73 confidence 信任 Kzgnhgc
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74 confidentiality 保密性 >D
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75 confirmation of accounts receivable 应收账款的查证 ;p 'Ej'E
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76 conflict of interest 利益冲突 KN9 e""
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77 constructive obligation 建设的待付款 )s4a<Sc]
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78 contingent asset 或有资产 u|]`gsFZ\