122 expert 专家 U"~>jZKk
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123 external audit 独立审计 >1X|^
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124 external review reports 外部的评论报告 (=FRmdeYl1
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125 fair 公正 WSPI|#Xr%
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126 fee negotiation 费谈判 O"+gQXe
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127 final assessment of control risk 控制风险的确定评定 &.F4b~A7
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128 final audit 期末审计 8:q1~`?5"b
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129 financial statement assertions 财政报告宣称 DVO.FTV^`
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130 financial 财务 xW+6qtG`
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131 finished goods 产成品 pj8=wc h
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132 flowcharts 流程图 3h]g}&k
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133 fraud and error 舞弊 xPdG*OcX!
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134 fraud 欺诈 }czrj%6
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135 fundamental principles 基本原理 ,S\CC{!
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136 general CIS controls 一般的 CIS 控制 {aZ0;
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137 general reports to 对…的一般报告 EX*HiZU>
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138 going concern assumption 持续经营假设 \-E^lIVF
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139 going concern 持续经营 &.3"Uo\#
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140 goods on sale or return 货物准许退货买卖 y4yhF8E>;U
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141 goodwill 商誉 {.`vs;U
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142 governance 统治 rDtY[
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143 greenbury committee greenbury 委员会 p;a,#IJu
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144 guidance for internal auditors 指导为内部审计员 eb"VE%+Hu
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145 hampel committee hampel 委员会 UJUEYG
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146 haphazard selection 随意选择 'I|v[G$l
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147 hospitality 款待 qyb?49I
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148 human resources 人力资源 P-[-pi@
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149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程 \Dm";Ay>
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150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器 t}a: p6D]
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151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统 5"VT
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152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统 T}Tp$.gB
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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 |o"?gB}Dh
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154 IAS 2 inventories 信息家电 2 库存 q~Hn-5H4Q
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155 IAS 10 events after the balance sheet date lM`2sy
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156 IFACs code of ethics for professional accountants Ha#=(9.
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157 income tax 所得税 6{K,c@VFd
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158 incoming auditors 收入审计(查帐)员 >
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159 independent estimate 独立的估计 >dXGee>'M
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160 ineligible for appointment 无被选资格的为任命 _rMg}F"
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161 information technology 信息技术 [&[k^C5