122 expert 专家 "W
b KhE
F/:%YR;
123 external audit 独立审计 WOeLn[
J'WOqAnPZ
124 external review reports 外部的评论报告 :w4N*lV-
#8BI`.t)j
125 fair 公正 p`52
CEzdH!nP
126 fee negotiation 费谈判 Z^WI~B0n
t
~u[1Vz4#3
127 final assessment of control risk 控制风险的确定评定 t.bM]QU!1
-?IF'5z
128 final audit 期末审计 Ruwp"T}mF
]xJ.OUJy
129 financial statement assertions 财政报告宣称 (VHPcoL
a`eb9o#
130 financial 财务 {Dy,u%W?
"s t+2#{
131 finished goods 产成品 g~9b_PY9
;DKJ#tS}"
132 flowcharts 流程图 |;p.!FO
g2u\gR5
133 fraud and error 舞弊 OW!y7
OekE]`~w
134 fraud 欺诈 /pLf?m9
cw0uLMqr`
135 fundamental principles 基本原理 nCA~=[&H
AOV{@b(
136 general CIS controls 一般的 CIS 控制 :vaVghN\
%`/F>`
137 general reports to 对…的一般报告 ) <w`:wD
XCXX(8To0=
138 going concern assumption 持续经营假设 Q;nC #cg
hC]:+.Q+
139 going concern 持续经营 Cj YI *
h2?\A%
140 goods on sale or return 货物准许退货买卖 [ThAvQ_$
|fgh
ryI,
141 goodwill 商誉 3RFU
WU,b<PU &
142 governance 统治 $}us+hGZ
$) qL=kR
143 greenbury committee greenbury 委员会 8;f5;7Mn
g{2~G6%;0
144 guidance for internal auditors 指导为内部审计员 E9@Sc>e
Y&DoA0/y
145 hampel committee hampel 委员会 rD !GEU
GR 1%(,
146 haphazard selection 随意选择 wuSotbc/
h1f 05
147 hospitality 款待 ~JS@$ #
>8$Lqj^i
148 human resources 人力资源 Q=#FvsF#z3
#n|eq{fkK
149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程 oP:R1<
`9\^.g)
150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器 mSk";UCn
g{kjd2
151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统 K\mFb
q:vGG K^
152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统 4|4[3Ye7u:
eIhfhz?Q;#
153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑 HJlxpX$_
t=jG $A
154 IAS 2 inventories 信息家电 2 库存 Mfdkv
J'
D^f;X.Qm
155 IAS 10 events after the balance sheet date 7m:TY>{
vRDs~'f
156 IFACs code of ethics for professional accountants W?[
C
au-
:"
JE C'
157 income tax 所得税 J?hs\nA
Zv8_<>e
158 incoming auditors 收入审计(查帐)员 {*<%6?
0 ;4 YU%u
159 independent estimate 独立的估计 d-8{}Q
WKwYSbs
(
160 ineligible for appointment 无被选资格的为任命 w")m]LV
4C*0MV
161 information technology 信息技术 6(ER$