1 ability to perform the work 能力履行工作 to&m4+5?6
(-co.
2 acceptance procedures 承兑程序过程 oL<St$1
qJw_
3 accountability 经管责任,问责性 *K;~!P
+H2Qk4XFB
4 accounting estimate 会计估计 ss-D(K"
i-&yH
5 accounts receivable listing 应收账款挂牌 d d;T-wa}
@j/&m]6%-D
6 accounts receivable 应收账款 *lb<$E]="!
}PpUAt~g
7 accruals listing 应计项目挂牌 K>
e7pu
jj>]9z
8 accruals 应计项目 A %-6`>
54qFfN8O
9 accuracy 准确性 :v 4]D4\o
B7%U_F|m
10 adverse opinion 否定意见 ,z?':TZ
bPMhfK2 %
11 aged analysis 年老的分析(法,学)研究 hv+zGID7
$od7;%
12 agents 代理人 wA.\i
.wr>]yN
13 agreed-upon procedures 约定审查业务 Q@H V- (A
OrG).^l
14 analysis of errors 错误的分析(法,学)研究 ']oQ]Yx0
l;V173W=&
15 anomalous error 反常的错误 o" SMbj
H)&R=s
16 appointment ethics 任命伦理学 jh$='G n
92-I~
!d
17 appointment 任命 rLT!To
h7@6T+#WoT
18 associated firms 联合的坚挺 ctV,Q3'
Z
y> (w\K9W
19 association of chartered certified accounts(ACCA) )}ROLe
YbLW/E\T
20 assurance engagement 保证约定 L rPkxmR
/7LR;>B j
21 assurance 保证 |'2d_vR
hzC>~Ub5
22 audit 审计,审核,核数 z$Qbj
^}C\zW
23 audit acceptance 审计承兑 JN6B~ZNf
mcok/,/
24 audit approach 审计靠近 L8n|m!MOD
"
h ^Z
25 audit committee 审计委员会,审计小组 aN=B]{!
'H!
XUtFs"
26 audit engagement 审计业务约定书 -{_PuJ "
{^\r`Vp
27 audit evaluation 审计评价 |Ds=)S"
K
Qei"'~1a
28 audit evidence 审计证据 lys#G:H]
)_NO4`ejs/
29 audit plan 审计计划 DeYV$W
B
,=N.FS
30 audit program 审计程序 c:g'.'/*
u2[w#
31 audit report as a means of communication 审计报告如一个通讯方法 i@CxI<1'
iyog`s c
32 audit report 审计报告 (tQc
%%wNZ{
33 audit risk 审计风险 2px|_)i
#89!'W
34 audit sampling 审计抽样 Lh<).<S
uwBiW
35 audit staffing 审计工作人员 E~:x(5'%d
{}x^ri~
36 audit timing 审计定时 1i] ^{;]
o?
$.fhD
37 audit trail 审计线索 K4);HJ|=
*\q
d
38 auditing standards 审计准则 2Hv+W-6v
2:=
39 auditors duty of care 审计(查帐)员的抚养责任 <^uBoKB/f
],v=]+R
40 auditors report 审计报告 RX5dO%
YnP5i#"
41 authority attached to ISAs 代理权附上到国际砂糖协定 4H<lm*!^
v9->nVc-
42 automated working papers 自动化了工作文件 FsryEHz
+t;7tQDVB
43 bad debts 坏账 \^%}M!tan
YrKWA
44 bank 银行 eR" <33{
d^6M9lGU
45 bank reconciliation 银行对账单,余额调节表 @ry_nKr9
'`<w#z}AF
46 beneficial interests 受益权 GM<-&s!Uj
1sH&
sGy7
47 best value 最好的价值48 business risk 经营风险 tnG# IU
*
;w[0t}dPl
49 cadbury committee cadbury 委员会 \'bzt"f$j
w1DV\Ap*
50 cash count 现金盘点 JO<
wU
"w.3Q96r
51 cash system 兑现系统 tNX|U:Y*
?3xzd P
52 changes in nature of engagement 改变约定的性质上 _ORvo{[:
VU d\QR-
53 charges and commitments 费用和评论 IB7E}56l
8ITdSg
54 charities 宽大 }AH]
th
6i~WcAs
55 tom walls tom 墙壁 4_cqT/
$p?
aVO
56 chronology of an audit 一审计的年代表 ^a1^\X.~
:[!j?)%>
57 CIS application controls CIS 申请控制 N*&1GT#9
(ICd}
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 xUistwq
(*)hD(C5
59 client screening 委托人甄别 9p2&)kb6
%1$,Vs<RH
60 closely connected 接近地连接 #ucBo<[
}~e%J(
61 clubs 俱乐部 %- 0t?/>
2('HvH]k
62 communications between auditors and management 通讯在审计(查帐)员和经营之间 t1y4 7fX6
sp*v?5lW
63 communications on internal control 内部控制上的通讯 KMjhZap
%
J~UuS+Ufv
64 companies act 公司法 <yFu*(Q
%F4%H|G
65 comparative financial statements 比较财务报表 9 j9TPyC/2
:A'y+MnK<
66 comparatives 比较的 +&2%+[nBZ
<<R*2b
67 competence 能力 V%
6I\G2/:
M1iS(x
68 compilation engagement 编辑约定 R[x_j
fDU
!~/#
69 completeness 完整性 exUu7&*:
,>mrPtxN
70 completion of the audit 审计的结束 _t #k,;
c|@bwat4
71 compliance with accounting regulations 符合~的作法会计规则 d,n 'n
cq/$N
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) @7j AL -
HqT#$}rv
73 confidence 信任 P! #[mio
cP_.&!T
74 confidentiality 保密性 JB[~;nLlC
EGF '"L
75 confirmation of accounts receivable 应收账款的查证 \ Et3|Iv
u frL<]A
76 conflict of interest 利益冲突 X!dYdWw*m
8i#2d1O
77 constructive obligation 建设的待付款 Ao
gVF
PKg@[<g43
78 contingent asset 或有资产 RO/FF<f