1 ability to perform the work 能力履行工作
; @- L8 d) c( _, q( R& ~! g* H 2 acceptance procedures 承兑程序过程
( U5 C# ~9 z- O8 [ |3 X/ t% s$ J 3 accountability 经管责任,问责性
6 S5 E3 ~, l# k' u% E' x$ Q 4 accounting estimate 会计估计- K& y0 n T) k4 f0 h* O' V. J
5 accounts receivable listing 应收账款挂牌- V l. C4 n7 V6 `8 j
6 accounts receivable 应收账款* v& d0 z8 u# g" l
7 accruals listing 应计项目挂牌
& \) F: k$ e2 B1 x0 n 8 accruals 应计项目$ O5 ^6 [0 M1 t6 t6 p% ?& j3 e
9 accuracy 准确性
) Z! k+ M1 b& s, t* ~ 10 adverse opinion 否定意见8 Q5 f8 g5 t r4 H
11 aged analysis 年老的分析(法学)研究
) W! R9 H/ f7 z7 _7 ?; y: j# t. y 12 agents 代理人
' X( w" t3 J, u% C- P6 ^$ N& v 13 agreed-upon procedures 约定审查业务0 p# E& S, b" B/ c
14 analysis of errors 错误的分析(法学)研究
1 q" |% p' Z) H9 }' _( ?" o; u3 s 15 anomalous error 反常的错误
% S; ?3 b, j* T: Y: l! O( | 16 appointment ethics 任命伦理学
, S2 v! \% \! j0 E 17 appointment 任命
% d2 j, W# Q& |% A& z- ` 18 associated firms 联合的坚挺
1 [) |* @# z' r- T& E, } S 19 association of chartered certified accounts(ACCA) 特计的证(经执业的结社 (ACCA)- s9 k; p M O) @, q
20 assurance engagement 保证债务
% N4 L& B# N# j& b 21 assurance 保证: _+ z b. D* q7 Z1 ~
22 audit 审计,审核,核数+ A5 [, c" N" c! [+ f( d4 y
23 audit acceptance 审计承兑
+ F5 f" s/ q% P9 ~, H& D 24 audit approach 审计靠近
+ S5 @" s Z7 Q! z# `8 H' u 25 audit committee 审计委员会,审计小组
' ?$ I( f( S4 L D! `6 a {. h* w$ G 26 audit engagement 审计业务约定书
) ~/ K: d6 E& v3 r" R, f/ x 27 audit evaluation 审计评价' ~6 [. O7 ` I2 ?- a5 l7 T
28 audit evidence 审计证据
: Z Y- i, P. o 29 audit plan 审计计划: s: ^' c+ Y6 I, W( B% V: Z0 }
30 audit program 审计程序7 J3 N/ s/ y/ K# S( [# w: i1 X
31 audit report as a means of communication 审计报告如一个通讯方法
6 t1 Z. O1 t" T+ x$ S2 N 32 audit report 审计报告
3 a, H6 A G6 ]. U# y' v 33 audit risk 审计风险
3 B0 a- H, J1 V. \9 o2 ^ 34 audit sampling 审计抽样
. J& p$ C4 H1 b( j6 c+ E 35 audit staffing 审计工作人员% O) l: Q3 F) M; s* j) c1 E
36 audit timing 审计定时
5 r6 K( ~- t# ^ M- |+ b8 G 37 audit trail 审计线索
6 |- H! k4 i9 u 38 auditing standards 审计准则
) u! c2 N3 p, T! x4 a 39 auditors duty of care 审计(查帐)员的抚养责任6 y& X" J3 X4 ~- M' Q; ?
40 auditors report 审计报告: g8 L7 b$ j; C
41 authority attached to ISAs 代理权附上到国际砂糖协定& W1 ], J( Z2 P+ ]0 }
42 automated working papers 自动化了工作文件# N& {9 T5 t: |2 C5 e
43 bad debts 坏账; }$ S1 B# i! o) ^
44 bank 银行
. p. ~; |6 Z2 r0 V' @ ^* Y 45 bank reconciliation 银行对账单,余额调节表8 ~# z; {* ?/ Q& p3 A
46 beneficial interests 受益权
8 V) ^$ y' D5 M# m1 u 47 best value 最好的价值
( a) e% O% A; @ Y) |. _ 48 business risk 经营风险
$ J* c# q% o# d3 t& m @- z 49 cadbury committee cadbury 委员会
- D& a( W6 H- Q8 u) _9 G 50 cash count 现金盘点
& S3 h: R4 O0 U- W 51 cash system 兑现系统
3 U5 n! O& j# C- s7 A 52 changes in nature of engagement 改变债务的性质上$ k# z |$ f: I) |' c$ q
53 charges and commitments 费用和评论
- C: V- g; Y( K+ n 54 charities 宽大% H* \7 C( J- K0 }. N
55 tom walls tom 墙壁
: H7 g5 j& d% f p/ f7 c% q7 C9 f 56 chronology of an audit 一审计的年代表
1 ^' L: Z1 }; [6 R& {) n* @3 `8 S 57 CIS application controls CIS 申请控制! I: S9 B8 Z# p! \* N
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
* G- e' X7 o) I/ S# m% L 59 client screening 委托人甄别
6 t8 u2 p7 b- l* d& m 60 closely connected 接近地连接- E N+ D8 d& M" a: S1 W
61 clubs 俱乐部
0 ^* p% V" L. B. [! [5 ]# ` 62 communications between auditors and management 通讯在审计(查帐)员和经营之间3 D, l7 `/ X! r4 a* Z3 Y6 S
63 communications on internal control 内部控制上的通讯
1 [ n* f. {3 l' |" F( F 64 companies act 公司法
/ a0 A/ a4 E: } 65 comparative financial statements 比较财务报表. H9 _! G4 x8 n: U0 ?5 [( d
66 comparatives 比较的! {2 H' {! r- v; } D+ L
67 competence 能力
3 E' ^/ {7 v. I4 i: a( \! m9 {' t* S 68 compilation engagement 编辑债务3 c/ G L- ^$ O1 ~2 |
69 completeness 完整性; u4 [$ O" Y& V5 Q0 }' M# u& R7 W) _
70 completion of the audit 审计的结束) L4 R# U7 V/ Y0 w3 X B1 i- C
71 compliance with accounting regulations 符合~的作法会计规则8 R, s$ P: D9 m, F0 y# B S( F: w
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)
- L) D5 r* M. n) I$ ? 73 confidence 信任" Z2 A3 }' i+ x' t
74 confidentiality 保密性
2 k4 r( |1 S) _. G9 o7 w, q 75 confirmation of accounts receivable 应收帐款的查证" E' m/ C, \& ]) u
76 conflict of interest 利益冲突
3 O4 F: [! Z% w* r9 f 77 constructive obligation 建设的待付款; O! ^& o6 u N) j7 I( e# P
78 contingent asset 或有资产
( v& {$ N) V0 h& n* K- ], |. W 79 contingent liability 或有负债
( f8 d# I a5 H1 q6 p+ I- @+ D 80 control environment 控制环境 |