金融英语考试辅导:审计与内部控制词汇5) B4 }) a- B) w0 H! g% [7 s3 Y
161 information technology 信息技术! p- k: O% I; p: H; _
162 inherent risk 固有风险
' ?+ ^# t, U( S* _/ S; M, v1 A 163 initial communication 签署通讯% e9 T0 @( g; Z5 v2 @3 L
164 insurance 保险8 Y$ }/ k0 {. q' |/ F
165 intangibles 无形
0 R2 B! {+ r; X( R 166 integrity 完整性( K: i( N9 T: k* i" G C2 o1 d/ D0 u
167 interim audit 中期审计9 B3 f5 ^, o7 U0 ?* ?% ]( ] |
168 internal auditing 内部审计- l% `$ \0 K2 |" l# s; b
169 internal auditors 内部审计师. B" v+ B5 b( o& y7 g# T
170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表# N4 O) r! s ~( O
171 internal control questionnaires (ICQs) 内部控制调查表
; A4 C" n" p& P9 U( x, I 172 internal control system 内部控制系统
' ~6 C% o- ~: R- n+ n& K8 A 173 internal review assignment 内部的评论转让3 R* k4 Y. ?5 {7 x4 U
174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB)
' N: h2 l7 k8 x* ?! Z* { e4 i 175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs)
: V/ ?: e" v7 _+ Q& }1 q) L7 D 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)
0 u# b% c2 N R) T* P 177 inventory system 盘存制度
" { d( J3 W5 n5 w 178 inventory valuation 存货估价' _6 V0 Z8 i9 K% V' H
179 ISA 230 documentation 文件编制
* L& \3 C% {- x/ b6 f# s1 w 180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误
+ t8 r; I U1 T2 l1 {; c 181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑
" Q- j& z. h, @% m$ | q2 m; I) Y 182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治
+ L" T/ } ]1 J 183 isa 300 planning isa 300 计划编制
$ w5 @8 d1 g; c* e" X* l: ?9 A# V( l 184 isa 310 knowledge of the business 企业的 isa 310 知识
& e. X- H& x5 E; G0 M+ ? 185 isa 320 audit materiality 审计重要性
& `2 `6 G7 Q9 A5 c# _ 186 isa 400 accounting and internal control isa 400 会计和内部控制) c3 v7 {) {# u0 Y0 |
187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织/ @3 ?( ]6 i1 b9 R, V
188 isa 500 audit evidence 审计证据
6 q; n& A u1 ^$ Z6 _/ i' u 189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款$ S# ^ k; g/ Q" x5 w5 Q; q1 M
190 isa 510 external confirmations isa 510个外部的查证
+ @4 I, @+ o0 q% o+ V 191 isa 520 analytical procedures 分析性程序
: C' C( S! v6 R 192 isa 530 audit sampling 审计抽样& W! n& U e9 Y
193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计
0 h/ J5 m( |( s- E$ [8 }0 c7 u# S3 q 194 isa 560 subsequent events 期后事项4 }- ], n. P; [" u; S* I
195 isa 580 management representations 管理当局声明书$ R# I a2 G: c0 A2 k" w
196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来
/ _8 C" r/ P" O8 j6 s( Z3 }+ ~ 197 isa 620 using the work of an expert isa 620 使用专家的工作: o2 v% s1 w, e0 j ?
198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告
) {6 g6 I7 m3 V2 I8 x0 f 199 isa 710 comparatives isa 710个比较的
( g7 q! e; @* G- d6 @ {7 i& g# ? 200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息 |