1 ability to perform the work 能力履行工作$ ~# u s s2 H+ o! i6 c- _
2 acceptance procedures 承兑程序过程# T; N( `7 _9 Y: j! P7 F/ E7 v
3 accountability 经管责任,问责性
1 k7 e `, `. Y" K/ e 4 accounting estimate 会计估计
; c2 F0 K" F; t( E! L 5 accounts receivable listing 应收帐款挂牌
$ z @7 c! r) p/ p y 6 accounts receivable 应收账款
9 r7 A O9 N. e; K1 [ 7 accruals listing 应计项目挂牌! N# x/ z! m u* G# T4 {
8 accruals 应计项目
% u6 M8 j2 |0 j: q) \7 L! a6 L 9 accuracy 准确性3 v; R. q6 A% p1 g- q0 u
10 adverse opinion 否定意见! T/ L: m j( d" E% ^
11 aged analysis 年老的分析（法学）研究% o- {2 s% F+ {, C
12 agents 代理人/ L! y4 h: j' L3 h; }+ E
13 agreed-upon procedures 约定审查业务4 t( S2 a5 d+ S0 n s2 I
14 analysis of errors 错误的分析（法学）研究5 `) R6 y4 \( E" P P; s8 A
15 anomalous error 反常的错误: X) j9 K+ E: N& m. ?4 R8 A) V; W
16 appointment ethics 任命伦理学; ]' D2 f# Y1 W
17 appointment 任命
/ D# m- U6 k8 p3 I 18 associated firms 联合的坚挺( N4 J* S& R( j
19 association of chartered certified accounts（ACCA） 特计的证（经执业的结社 （ACCA）* o6 o$ Z: { O' N. O& X( j
20 assurance engagement 保证债务
3 c3 j" L1 t8 U. {8 ` 21 assurance 保证
4 f# H* O& m8 K- V, {7 ]6 S 22 audit 审计,审核,核数
9 W: g- ]; \/ Q9 @% r# |0 o 23 audit acceptance 审计承兑
% p2 |* E2 ?3 e9 @ 24 audit approach 审计靠近4 H7 h% J# Z6 e- t2 B$ x6 h0 g
25 audit committee 审计委员会,审计小组
2 g p0 M2 |- w 26 ahudit engagement 审计业务约定书. Z- P, `( Y' u# G. f
27 audit evaluation 审计评价
% E% w! @" M2 \/ _4 E 28 audit evidence 审计证据8 g2 k$ l2 z/ @5 T3 U
29 audit plan 审计计划; M: Q' Z- V6 Q2 c6 {
30 audit program 审计程序
; Z1 N! H4 q6 c* I" r% D 31 audit report as a means of communication 审计报告如一个通讯方法+ Y: c* y1 i7 a
32 audit report 审计报告& K$ ^9 f$ K$ t/ F
33 audit risk 审计风险6 S7 W6 j9 k, h& \$ ^- G9 g
34 audit sampling 审计抽样
% \9 Z/ V( k. B 35 audit staffing 审计工作人员# f6 C/ B4 j' a6 K/ Z1 [
36 audit timing 审计定时! Y8 B. X2 G8 j: b2 a6 o6 ?! G
37 audit trail 审计线索
: [' _+ Y- a) o7 Q, ~5 ]" } 38 auditing standards 审计准则) @* g" h/ q+ Z- |
39 auditors duty of care 审计（查帐）员的抚养责任 |
发表于 2012-8-16 08:57:55
