1 ability to perform the work 能力履行工作 J5(0J7C
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2 acceptance procedures 承兑程序过程 *
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3 accountability 经管责任,问责性 ; PncJe5x
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4 accounting estimate 会计估计 k
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5 accounts receivable listing 应收账款挂牌 N8pV[\f
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6 accounts receivable 应收账款 41R6V>e@9J
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7 accruals listing 应计项目挂牌
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8 accruals 应计项目 Q-<Qm ?
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9 accuracy 准确性 S2DG=hi`GK
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10 adverse opinion 否定意见 lP*n%Pn)
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11 aged analysis 年老的分析(法,学)研究 (8aj`> y
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12 agents 代理人 H<[~V0=
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13 agreed-upon procedures 约定审查业务 A+!,{G
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14 analysis of errors 错误的分析(法,学)研究 "!D y[J
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15 anomalous error 反常的错误 (M"rpG>L
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16 appointment ethics 任命伦理学 hVmnXT
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17 appointment 任命 E(
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18 associated firms 联合的坚挺 %0} ^M1
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19 association of chartered certified accounts(ACCA) JLnv O
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20 assurance engagement 保证约定 (T0MWp 0
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21 assurance 保证 u1
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22 audit 审计,审核,核数 0W}qp?
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23 audit acceptance 审计承兑 =V]0G,,\
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24 audit approach 审计靠近 i?Pnyi
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25 audit committee 审计委员会,审计小组 'Zp{
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26 audit engagement 审计业务约定书 ,#UZp\zZ*
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27 audit evaluation 审计评价 _ Lb"yug
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28 audit evidence 审计证据 }VZE
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29 audit plan 审计计划 ;o3gR4u_L
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30 audit program 审计程序 +ZM,E8
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31 audit report as a means of communication 审计报告如一个通讯方法 dv>n38&mDQ
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32 audit report 审计报告 8 s$6R|ti
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33 audit risk 审计风险 8^>c_%e}
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34 audit sampling 审计抽样 az6&
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35 audit staffing 审计工作人员 A,9JbX
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36 audit timing 审计定时 }I&.xzJ
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37 audit trail 审计线索 ^iMr't\b
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38 auditing standards 审计准则 +T$Olz
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39 auditors duty of care 审计(查帐)员的抚养责任 t` "m@
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40 auditors report 审计报告 ^obuMQ;
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41 authority attached to ISAs 代理权附上到国际砂糖协定 p0bWzIH
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42 automated working papers 自动化了工作文件 8x
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43 bad debts 坏账 8u+kA
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44 bank 银行 y|}~"^+T
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45 bank reconciliation 银行对账单,余额调节表 <bKtAf
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46 beneficial interests 受益权 8|i'~B
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47 best value 最好的价值48 business risk 经营风险 sQa;l]O:NC
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49 cadbury committee cadbury 委员会 x,,y}_
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50 cash count 现金盘点 V:kRr cX
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51 cash system 兑现系统 1.cP3kl
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52 changes in nature of engagement 改变约定的性质上 bV8+Eu
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53 charges and commitments 费用和评论 0N,<v7PX
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54 charities 宽大 <:v+<)K
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55 tom walls tom 墙壁 EL?(D
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56 chronology of an audit 一审计的年代表 =%X."i1A
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57 CIS application controls CIS 申请控制 )hZ7`"f,ZN
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 _RbfyyaN
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59 client screening 委托人甄别 pLB2! +
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60 closely connected 接近地连接 Hb=#`
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61 clubs 俱乐部 o
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 ,n/]ALz>~
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63 communications on internal control 内部控制上的通讯 QH/py
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64 companies act 公司法 i HD!v7d7
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65 comparative financial statements 比较财务报表 P1eSx#3bR
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66 comparatives 比较的 RQ,#TbAe
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67 competence 能力 b#6S8C+@
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68 compilation engagement 编辑约定 d51lTGH7Z
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69 completeness 完整性 YN8x|DLi?
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70 completion of the audit 审计的结束 *dBeb
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71 compliance with accounting regulations 符合~的作法会计规则 g*V.u]U!i
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) KL&/Yt
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73 confidence 信任 Lw>B:3e
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74 confidentiality 保密性 S<nF>JRJa
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75 confirmation of accounts receivable 应收账款的查证 j6qtR$l|
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76 conflict of interest 利益冲突 gu
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77 constructive obligation 建设的待付款 >tM4|w|
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78 contingent asset 或有资产 !nBbt?*