1 ability to perform the work 能力履行工作 T)q
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2 acceptance procedures 承兑程序过程 <9xr?
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3 accountability 经管责任,问责性 iC! 6g|]X
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4 accounting estimate 会计估计 qW4\t
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5 accounts receivable listing 应收账款挂牌 rqBoUS4
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6 accounts receivable 应收账款 |9FrVO$M
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7 accruals listing 应计项目挂牌 pih 0ME}z
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8 accruals 应计项目 _e8v12s
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9 accuracy 准确性 /D|q-`*K
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10 adverse opinion 否定意见 D-i, C~W
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11 aged analysis 年老的分析(法,学)研究 (5+g:mSfr
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12 agents 代理人 Y+g(aak+.
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13 agreed-upon procedures 约定审查业务 h
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14 analysis of errors 错误的分析(法,学)研究 hc0 $mit
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15 anomalous error 反常的错误 D ZZRu8~
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16 appointment ethics 任命伦理学 o F_{oV'
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17 appointment 任命 )~"0d;6_
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18 associated firms 联合的坚挺 G8?Do+[
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19 association of chartered certified accounts(ACCA) v,~fG>Y}
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20 assurance engagement 保证约定 `]4(Z"R
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21 assurance 保证 >XiT[Ru
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22 audit 审计,审核,核数 ve.P{;;Ky
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23 audit acceptance 审计承兑
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24 audit approach 审计靠近 z`Nss
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25 audit committee 审计委员会,审计小组 A yn$,
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26 audit engagement 审计业务约定书 Fe:
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27 audit evaluation 审计评价 H;tE=
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28 audit evidence 审计证据 H*f2fyC1\
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29 audit plan 审计计划 v*As:;D_
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30 audit program 审计程序 -^7
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31 audit report as a means of communication 审计报告如一个通讯方法 Y2dml!QM
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32 audit report 审计报告 iG~&uEAJ
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33 audit risk 审计风险
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34 audit sampling 审计抽样 [)0^*A2
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35 audit staffing 审计工作人员 w2('75$J
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36 audit timing 审计定时 $bZ-b1{c C
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37 audit trail 审计线索 Cp>y<C"
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38 auditing standards 审计准则 t6\--lk_
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39 auditors duty of care 审计(查帐)员的抚养责任 &0%B3
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40 auditors report 审计报告 UVgSO|Tg
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41 authority attached to ISAs 代理权附上到国际砂糖协定 g4 +Hq *
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42 automated working papers 自动化了工作文件
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43 bad debts 坏账 ,7k1n{C)
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44 bank 银行 ]gaeN2
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45 bank reconciliation 银行对账单,余额调节表 e#3RT8u#
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46 beneficial interests 受益权 HNj;_S
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47 best value 最好的价值48 business risk 经营风险 "^wIoJ6H'
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49 cadbury committee cadbury 委员会 X{ 6a
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50 cash count 现金盘点 `R.Pz _oe
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51 cash system 兑现系统 k9:|CEP
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52 changes in nature of engagement 改变约定的性质上 e-\/1N84
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53 charges and commitments 费用和评论 PCV#O63[
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54 charities 宽大 +o"CMI
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55 tom walls tom 墙壁 MEp{v|1
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56 chronology of an audit 一审计的年代表 Z5)v
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57 CIS application controls CIS 申请控制 3Lq9pdM>2@
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 VEn3b
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59 client screening 委托人甄别 l+hOD{F4pS
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60 closely connected 接近地连接 #e,TS`"e
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61 clubs 俱乐部 Hz==,NR-W
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间 -p>1:M <
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63 communications on internal control 内部控制上的通讯 niW"o-}
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64 companies act 公司法 PB5h5eX
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65 comparative financial statements 比较财务报表 V|}9bNF
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66 comparatives 比较的 ;FF+u
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67 competence 能力 Q4a7g$^
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68 compilation engagement 编辑约定 t,*1=S5
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69 completeness 完整性 p|mFF0SL
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70 completion of the audit 审计的结束 [6_.Y*}N
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71 compliance with accounting regulations 符合~的作法会计规则 q5'G]j{,Z
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) A*81}P_
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73 confidence 信任 D_ ~;!^
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74 confidentiality 保密性 W83PMiN"T-
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75 confirmation of accounts receivable 应收账款的查证 X"r.*fb;N
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76 conflict of interest 利益冲突 ?CC.xE
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77 constructive obligation 建设的待付款 )z18:C3
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78 contingent asset 或有资产 rwP)TJh"