121 experience 经验
/ t# R+ I3 |2 J" f; j* R& K9 |' @ 122 expert 专家8 q9 x# ?# s! L0 d
123 external audit 独立审计
. L, S9 p4 z. H5 ^$ l 124 external review reports 外部的评论报告
6 |7 ~' d5 Y D4 G/ S. n z! G3 R 125 fair 公正# p; k4 l6 q7 ~
126 fee negotiation 费谈判9 d$ ^ T) {0 `( E
127 final assessment of control risk 控制风险的确定评定
; r& q* d7 `6 {; M `) S 128 final audit 期末审计
4 V( O! M8 }$ L* H! q6 u; Q" S 129 financial statement assertions 财政报告宣称
, ~4 q; R! s# z) d! _! k$ ` 130 financial 财务" }6 v6 W5 P8 }1 z' H ~6 @7 R2 B
131 finished goods 产成品1 a6 N) j! T2 S7 a; D+ K+ F/ Z
132 flowcharts 流程图# @9 ~% R7 V) {# p& E
133 fraud and error 舞弊# {- K0 \7 K1 z3 k. u8 n
134 fraud 欺诈
# b: [; P! t( |7 Y0 \ 135 fundamental principles 基本原理1 j, T1 \0 c, M
136 general CIS controls 一般的 CIS 控制
$ n* f0 B9 D+ i8 `( c7 R& U- ^ U 137 general reports to mangement 对 (牛犬等的)疥癣的一般报告
c) f5 ~% {: i n 138 going concern assumption 持续经营假设
9 Q& N4 `; i y 139 going concern 持续经营
8 K" H' r; h, p( [ 140 goods on sale or return 货物准许退货买卖6 [5 ^1 S; s/ O! t) `9 m0 P
141 goodwill 商誉5 l: f" l( w4 N; a0 ^' z9 ?
142 governance 统治
9 u: Z9 _" q2 l0 G- X7 l 143 greenbury committee greenbury 委员会0 m) i7 t+ n" k7 n
144 guidance for internal auditors 指导为内部审计员; |3 ~$ _- D# n* n6 Q/ c' M
145 hampel committee hampel 委员会3 E, r3 @3 u) X6 y
146 haphazard selection 随意选择: f P7 F8 E% `) C" A
147 hospitality 款待4 z9 A# t$ j1 g V$ H' t9 K! d* ?
148 human resources 人力资源" y1 p& G4 W+ P2 @1 U
149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程
. j' Z) C% K z1 S* s6 c 150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器, }2 z5 |+ }) A0 v8 f
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 Z5 m8 r" i- D 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统
9 \# T% B* e2 z' {; c6 V 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" ^" T4 @ m# c$ A) T
154 IAS 2 inventories 信息家电 2 库存 X7 v1 H/ P$ j& y2 [0 Y
155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件. T: c0 c4 V# I( p( f" M/ H/ ?1 {% [$ d
156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师
# a/ e( N2 p4 f/ C' Q0 c: I) l 157 income tax 所得税
! w# v2 c% M2 t; F7 ^. \0 Y; i 158 incoming auditors 收入审计(查帐)员
: V( J" s7 E! J1 w 159 independent estimate 独立的估计 |