122 expert 专家 2@6Qifxd@
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123 external audit 独立审计 !gm@QO cF
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124 external review reports 外部的评论报告 ZB
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125 fair 公正 .MS41
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126 fee negotiation 费谈判 H
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127 final assessment of control risk 控制风险的确定评定 cCuK?3V4K
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128 final audit 期末审计 n%ypxY0
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129 financial statement assertions 财政报告宣称 X%98k'h.y
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130 financial 财务 aH&Efz^
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131 finished goods 产成品 /,yRn31[
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132 flowcharts 流程图 `J$7X
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133 fraud and error 舞弊 ydTd.`
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134 fraud 欺诈 sE])EwZ
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135 fundamental principles 基本原理 P# |}]oG%
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136 general CIS controls 一般的 CIS 控制 m@W>ku
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137 general reports to 对…的一般报告
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138 going concern assumption 持续经营假设 !A:d9 k
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139 going concern 持续经营 3=("vR`!
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140 goods on sale or return 货物准许退货买卖 HPXJRQBE
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141 goodwill 商誉 GvBmh .
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142 governance 统治 C^fn[plL
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143 greenbury committee greenbury 委员会 *
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144 guidance for internal auditors 指导为内部审计员 3$9V4v@2
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145 hampel committee hampel 委员会 }LY)FT4n
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146 haphazard selection 随意选择 A`* l+M^z
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147 hospitality 款待 :eH\9$F`x;
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148 human resources 人力资源 A
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149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程 r&_e3#]*
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150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器 VV/aec8
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151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统 <cFj-Ys(T
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152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统 dwouw*8
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153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑 >=86*U~
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154 IAS 2 inventories 信息家电 2 库存 kz G W/
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155 IAS 10 events after the balance sheet date =imJ0V~RW
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156 IFACs code of ethics for professional accountants Fw8b^ew
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157 income tax 所得税 _Nh`-R%B)
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158 incoming auditors 收入审计(查帐)员 F<^f6z8
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159 independent estimate 独立的估计 R+El/ya:6
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160 ineligible for appointment 无被选资格的为任命 dU2:H}
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161 information technology 信息技术 +$F,!rV-s