121 experience 经验
! w: v0 j2 B) w, p9 V. h5 V' N; { 122 expert 专家
5 ` _ ^5 E5 l, n; K' K1 {& w 123 external audit 独立审计
. ^. l) e- T$ \ 124 external review reports 外部的评论报告
; S+ N v$ V S1 p4 B! Q 125 fair 公正
& v& O' _3 T9 H9 _ 126 fee negotiation 费谈判' S4 B3 i5 s* f2 v% H @9 b
127 final assessment of control risk 控制风险的确定评定9 i8 A }. y# A; Z# v9 |$ V
128 final audit 期末审计$ @' t. O* f% O* c! y* `
129 financial statement assertions 财政报告宣称
, i4 S7 J+ Y; o; C( n2 ]4 r 130 financial 财务
3 i) j o7 _9 f% p h# P- n( q3 L 131 finished goods 产成品% W6 o: \# ?/ M0 ]* T, r/ B( J
132 flowcharts 流程图
6 Y4 L0 o9 a4 W$ ~ 133 fraud and error 舞弊+ Y. N: H! h" f
134 fraud 欺诈; E5 Q+ u1 R: k8 C% r$ v
135 fundamental principles 基本原理7 d: [9 [+ L) e$ c
136 general CIS controls 一般的 CIS 控制
+ o' X5 e+ D& s! | 137 general reports to mangement 对 （牛犬等的）疥癣的一般报告
; L/ ?( I) X% C% t 138 going concern assumption 持续经营假设
; N( x/ c& }. s( Y- H& p 139 going concern 持续经营7 o# K9 H) Y0 U6 y
140 goods on sale or return 货物准许退货买卖5 I( o. s) ~, T& `$ a6 j
141 goodwill 商誉5 I2 [6 V/ k" K8 V' V+ p' U
142 governance 统治" [0 ^# G' v' Z/ n% g
143 greenbury committee greenbury 委员会0 U; T% G9 C2 d8 O& F7 l Q
144 guidance for internal auditors 指导为内部审计员$ m1 {+ j4 v. L6 f
145 hampel committee hampel 委员会
$ ?' C$ q' S: I6 T: E 146 haphazard selection 随意选择
1 M& V+ z1 l, }6 L# G7 p/ Z 147 hospitality 款待5 D3 x3 S+ W& y( M3 K$ e
148 human resources 人力资源
" T* i+ G6 @0 Z" J' d 149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程
7 ?! f* A4 ?% `; H' \ 150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器3 \1 a( q ^; m% s+ [8 J
151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统4 `, T7 N& B) s: d
152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统
" ^; r) l# Y* Q7 J6 @( x 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. {2 T# f! q) ~7 c
154 IAS 2 inventories 信息家电 2 库存
9 G* T2 h. {6 n5 D4 G% S2 p 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; {/ q: Z2 E5 H' ]( @) Q8 b& K5 y0 G
156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师
6 y2 Y. Z" @7 ^9 P; \ 157 income tax 所得税3 H; c% `! O& O/ i3 w4 c
158 incoming auditors 收入审计（查帐）员. G" ^0 ]8 k2 R% U0 n" J
159 independent estimate 独立的估计 |
发表于 2012-8-16 08:57:55
