1 ability to perform the work 能力履行工作 %:/?eZ
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2 acceptance procedures 承兑程序过程 ,ou&WI yC
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3 accountability 经管责任,问责性 /w2jlu}yt
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4 accounting estimate 会计估计 Yi+$g
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5 accounts receivable listing 应收账款挂牌 $3je+=ER
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6 accounts receivable 应收账款 35PIfqm
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7 accruals listing 应计项目挂牌 Z"Byv.yq b
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8 accruals 应计项目 g]Fm%iy
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9 accuracy 准确性 q$BS@
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10 adverse opinion 否定意见 ]0@
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11 aged analysis 年老的分析(法,学)研究 L+J)
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12 agents 代理人 *e}1KcJ
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13 agreed-upon procedures 约定审查业务 B[B(=4EzMP
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14 analysis of errors 错误的分析(法,学)研究 4VrL@c
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15 anomalous error 反常的错误 D;QV`Z%I
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16 appointment ethics 任命伦理学 hR(p{$-T
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17 appointment 任命 1J @43>u{
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18 associated firms 联合的坚挺 1./iF>*A
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19 association of chartered certified accounts(ACCA) lJ/{.uK
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20 assurance engagement 保证约定 cNvh2JI
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21 assurance 保证 C3GI?|b
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22 audit 审计,审核,核数 6 Z7J<0
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23 audit acceptance 审计承兑 2E_*'RT
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24 audit approach 审计靠近 FErKr)
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25 audit committee 审计委员会,审计小组 ):pFI/iC
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26 audit engagement 审计业务约定书 kV:C=MLI
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27 audit evaluation 审计评价 A.@Af+
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28 audit evidence 审计证据 11jDAA(|
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29 audit plan 审计计划 :MbD=sX
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30 audit program 审计程序 h(Ccm44
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31 audit report as a means of communication 审计报告如一个通讯方法 KM jnY2
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32 audit report 审计报告 ;gmfWHB<
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33 audit risk 审计风险 IQA<xqX
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34 audit sampling 审计抽样 j+7ok 5J#
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35 audit staffing 审计工作人员 kFsq23Ne
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36 audit timing 审计定时 5'hQ6i8
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37 audit trail 审计线索 N>3X! K
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38 auditing standards 审计准则 2*1FW
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39 auditors duty of care 审计(查帐)员的抚养责任 y.m;4((
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40 auditors report 审计报告 jXALN
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41 authority attached to ISAs 代理权附上到国际砂糖协定 Vuu_Sd
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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 *N|s+
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44 bank 银行 [J6b5
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45 bank reconciliation 银行对账单,余额调节表 </B5^}
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46 beneficial interests 受益权 ,H+LE$=
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47 best value 最好的价值48 business risk 经营风险 Wr+1G 8
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49 cadbury committee cadbury 委员会 u]%>=N(^2
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50 cash count 现金盘点 WJN}d-S=^
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51 cash system 兑现系统 m&X6a C'[
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52 changes in nature of engagement 改变约定的性质上 ~0~f
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53 charges and commitments 费用和评论 _2C[F~ +l
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54 charities 宽大 s*0PJ\E2
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55 tom walls tom 墙壁 g~AOKHUP
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56 chronology of an audit 一审计的年代表 30Z RKrW"~
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57 CIS application controls CIS 申请控制 3_]<H<w
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58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器 B "z`X!\
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59 client screening 委托人甄别 dq{wFI)
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60 closely connected 接近地连接 o?$B<Cb"
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61 clubs 俱乐部 $"/xi `
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62 communications between auditors and management 通讯在审计(查帐)员和经营之间
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63 communications on internal control 内部控制上的通讯 1E*No1
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64 companies act 公司法 :2KLziO2
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65 comparative financial statements 比较财务报表 j5EZJ`
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66 comparatives 比较的 .kO;9z\B
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67 competence 能力 uWYI p\NN
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68 compilation engagement 编辑约定 KnC;j-j
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69 completeness 完整性 {5=Iu\e
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70 completion of the audit 审计的结束 ORV~F0d<
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71 compliance with accounting regulations 符合~的作法会计规则
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72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs) -];/ *nl
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73 confidence 信任 ^qaS
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74 confidentiality 保密性 Y?(kE` R
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75 confirmation of accounts receivable 应收账款的查证 o
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76 conflict of interest 利益冲突 ' {L5 3cH=
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77 constructive obligation 建设的待付款 /R@,c
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78 contingent asset 或有资产 7|IOn5