1 ability to perform the work 能力履行工作
. t1 W' o9 s2 k3 [ 2 acceptance procedures 承兑程序过程8 T3 N1 _# m% G, d! M/ Q* d4 G
3 accountability 经管责任,问责性
$ Z- w0 X9 i9 X: |1 }$ A) M% a 4 accounting estimate 会计估计
4 q/ z& Q% M5 x2 o3 s( n% G 5 accounts receivable listing 应收帐款挂牌
1 W7 I1 x2 V5 [2 p" m 6 accounts receivable 应收账款
- H1 o& ?8 [ l) ^ 7 accruals listing 应计项目挂牌. F& g: Y% {' h1 X# I( W, V4 e
8 accruals 应计项目
6 n& c. `" e/ Q/ w3 w 9 accuracy 准确性6 _7 N% ~9 h |8 o7 l: [4 P& c
10 adverse opinion 否定意见
0 m2 K% \* @6 i; g# \) x 11 aged analysis 年老的分析(法学)研究, Z5 F& }% n: ?- P
12 agents 代理人
3 u$ J0 G: M) d5 }2 d# ]6 l3 F6 V 13 agreed-upon procedures 约定审查业务
) W- |' A" x; N P3 \- r: _4 ^ 14 analysis of errors 错误的分析(法学)研究
- ^2 s7 v8 M* J- Q2 I 15 anomalous error 反常的错误3 X5 E9 Y6 Z! L- A6 h
16 appointment ethics 任命伦理学* W- e7 A$ M* n Q3 O
17 appointment 任命
" f* S1 M4 {) @2 o+ a/ \7 `2 \( |/ | 18 associated firms 联合的坚挺; \4 d7 Y" y2 Y, M ^6 Z/ j
19 association of chartered certified accounts(ACCA) 特计的证(经执业的结社 (ACCA) O6 v: x6 k& J% ^9 o G k% I4 q
20 assurance engagement 保证债务
6 X$ }, C* O. C 21 assurance 保证
# @! }. E, z4 Q 22 audit 审计,审核,核数
/ ~ v9 L' A, j: o" `: r 23 audit acceptance 审计承兑8 v" R4 }$ V g0 d: q
24 audit approach 审计靠近
4 W' w* Y9 @; r3 {! g4 I; z) B9 B 25 audit committee 审计委员会,审计小组
; T0 A2 Y" n& Q 26 ahudit engagement 审计业务约定书9 a% k+ d; R8 w: }( q, r
27 audit evaluation 审计评价
' y/ _9 h1 \9 g3 d 28 audit evidence 审计证据
! I; Q s# \1 s 29 audit plan 审计计划
+ s# e* o* h4 n* w# m( T 30 audit program 审计程序
* h/ V4 ]' }! X' I$ S( _) i9 u. u 31 audit report as a means of communication 审计报告如一个通讯方法
: u# i- g0 Y5 R5 K) e 32 audit report 审计报告
# |3 t: u* D }5 B 33 audit risk 审计风险6 r+ m) Y: E; V
34 audit sampling 审计抽样7 I( i( K- a+ |- c! ?% c, t' Q# @
35 audit staffing 审计工作人员
8 t A( \. v. n" I8 J 36 audit timing 审计定时$ r& G9 N8 M3 |3 B \; Z, S
37 audit trail 审计线索
; ]& d5 {/ l( B 38 auditing standards 审计准则
0 S% v1 M- e) f6 f* Q) ? 39 auditors duty of care 审计(查帐)员的抚养责任
5 N- Z5 S& s3 C# q6 K( s 40 auditors report 审计报告 |