1 ability to perform the work 能力履行工作 9JeT1\VvHY
KM[&WT
2 acceptance procedures 承兑程序过程 di]CYLf
l\2"u M#7
3 accountability 经管责任,问责性 1\AcceJ|(w
gt=@v())
4 accounting estimate 会计估计 zQ+
%^DT1
i?V:+0#q\]
5 accounts receivable listing 应收账款挂牌 |o^mg9
#miG"2ea..
6 accounts receivable 应收账款 8|u8J0^
M+)ENve
7 accruals listing 应计项目挂牌 w}M)]kY
)EcfEym.>
8 accruals 应计项目 _s:5)
*ozXilO
9 accuracy 准确性 f:AfM f>m
B->oTC`5
10 adverse opinion 否定意见 NFG~PZ`6R
B- |C%~fe
11 aged analysis 年老的分析(法,学)研究 e5w0}/yW/
B"`86qc
12 agents 代理人 3GMrdG?Y
@lqI,Ce5
13 agreed-upon procedures 约定审查业务 C?<[oQb#
^e80S^
14 analysis of errors 错误的分析(法,学)研究 4F!%mMq
c'Q.2^w^
15 anomalous error 反常的错误 M=1~BZQ(Z
&x@N5j5Q
16 appointment ethics 任命伦理学 821
6_Qm
+JB*1dz>8
17 appointment 任命 }_Y\6fcd
UI wTf2B
18 associated firms 联合的坚挺 rT;_"y}
D+h`Z]"|
19 association of chartered certified accounts(ACCA) Bi0&F1
ZC!
3=0b
20 assurance engagement 保证约定 LX(`@-<DH
l\u5RMS('
21 assurance 保证 WpkCF
p
@[5] ?8\o
22 audit 审计,审核,核数 E<
pO!P
1NAtg*`
23 audit acceptance 审计承兑 )$O'L7I n&
-(E-yCu
24 audit approach 审计靠近 #BI6+rfv|
;F/s!bupCM
25 audit committee 审计委员会,审计小组 .|y{1?f_
ciN*gwI)
26 audit engagement 审计业务约定书 QD
0p
|jKFk.M
27 audit evaluation 审计评价 ~-A"M_n ?
T1RICIf1F
28 audit evidence 审计证据 l i%8X.
xz}=C:s
29 audit plan 审计计划 \~T&C5
Fn;Gq-^7@
30 audit program 审计程序 '~x jaa;.
O5JG!bGE_F
31 audit report as a means of communication 审计报告如一个通讯方法 4@@gC&:Y
ZRUI';5x
32 audit report 审计报告 -)e(Qt#ewl
1+ V<-I@{
33 audit risk 审计风险 De49!{\a
sb%l N
34 audit sampling 审计抽样 _!o0bYD
ahw0}S
35 audit staffing 审计工作人员 G+NTn\
0fa8.g#I$
36 audit timing 审计定时 p8z"Jn2P
B,A\/%<
37 audit trail 审计线索 #/WjKr n
::Pf\Lb>
38 auditing standards 审计准则 ,"T[#A~
;!<@Fm9W
39 auditors duty of care 审计(查帐)员的抚养责任 \>e>J\t:
^;cJjl'=
40 auditors report 审计报告 ,u
U5j0i]
41 authority attached to ISAs 代理权附上到国际砂糖协定 r
mdG"s
eie u|_
42 automated working papers 自动化了工作文件 lp5b&I_
A~'p~@L
43 bad debts 坏账 a&gf0g;@I
n:%A4*
44 bank 银行 w6[$vib'
R)9FXz$).
45 bank reconciliation 银行对账单,余额调节表 D 6F/9|
ns&(g^
46 beneficial interests 受益权 6`)Ss5jzk
L$}'6y/@
47 best value 最好的价值48 business risk 经营风险 C,5Erb/
!)uXCg9U
49 cadbury committee cadbury 委员会 Q8bn|#`
Oz.Zxw
50 cash count 现金盘点 +9_E+H'?!
d6"B_,*b
51 cash system 兑现系统 \V9);KAOj
3$kElq[
52 changes in nature of engagement 改变约定的性质上 Ijs=4f
rX
nG"A
53 charges and commitments 费用和评论 |r53>,oR<:
\MtdT[*
54 charities 宽大 f2{qj5 K
V;]U]
55 tom walls tom 墙壁 Bh!J&SM:
z0 _/JwJn
56 chronology of an audit 一审计的年代表 ,9/s`o
Q9
RCN<!
57 CIS application controls CIS 申请控制 LP}YHW/
QEl~uhc3
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 l, 1.6
b5pMq$UVL
59 client screening 委托人甄别 q[d)e6
3b!,D
60 closely connected 接近地连接 M2@;RZ(|
*C6 D3y
61 clubs 俱乐部 zizk7<?L.
[2
zt ^
62 communications between auditors and management 通讯在审计(查帐)员和经营之间 3c #s|qW
xWE8Wm
63 communications on internal control 内部控制上的通讯 dMvp&M\\'
>72JV;W]
64 companies act 公司法 @{d\j]Nw
por/^=e{Y
65 comparative financial statements 比较财务报表 s_ bR]G
gR Nv-^
66 comparatives 比较的 `rb>K
:%X Ls,
67 competence 能力 n~g LPHY
s8<gK.atl
68 compilation engagement 编辑约定 w%a8XnW]1
x /mp=
69 completeness 完整性 O#eZ<hNV
^6;V}2>v}
70 completion of the audit 审计的结束 7G93,dJ
!HK^AwNY
71 compliance with accounting regulations 符合~的作法会计规则 ;inzyFbL=
nJZ6?
V
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) Bv9kSu9'~
'#\1uXM1U?
73 confidence 信任 x_MJJ(q8g
/ T
c=
74 confidentiality 保密性 "Fnq>iR-
T!2=*~A
75 confirmation of accounts receivable 应收账款的查证 Yu3zM79'k
?jO 5 9n
76 conflict of interest 利益冲突 V[;M&=,"
+wO#'D
77 constructive obligation 建设的待付款 `BY&>WY[
.Y*f2A.v
78 contingent asset 或有资产 _.V?A*