41 authority attached to ISAs 代理权附上到国际砂糖协定- P) L8 E/ Q& j5 z) q
42 automated working papers 自动化了工作文件
/ k5 f# \6 v+ s4 v0 A1 F7 k 43 bad debts 坏账- v; W& q' u) n# H+ J
44 bank 银行4 A0 P4 i p# G( Y, }9 T% P! J
45 bank reconciliation 银行对账单,余额调节表0 G& k; `6 p: {
46 beneficial interests 受益权/ A4 ^8 e* S- C. G: |
47 best value 最好的价值
0 A5 u& E4 s5 K 48 business risk 经营风险1 i. `$ q, p8 w/ Y: K n: F; [$ n
49 cadbury committee cadbury 委员会
/ A4 q! p: }% R, t 50 cash count 现金盘点
1 Z0 s( y' J# W4 T5 ]) b 51 cash system 兑现系统% u) x/ j0 A3 b9 `3 o. W% P
52 changes in nature of engagement 改变债务的性质上9 Y, o4 B8 O4 L3 u
53 charges and commitments 费用和评论
+ @8 R5 ?& ^+ {; ~, |0 U0 G- D4 l 54 charities 宽大+ X8 ^9 v3 X2 |4 Y' \. j9 _1 U
55 tom walls tom 墙壁
0 s0 ~0 C1 j9 o: B, g 56 chronology of an audit 一审计的年代表
: x" [7 L# @1 Q' [8 b4 B 57 CIS application controls CIS 申请控制; C5 a/ Z3 f& }8 u! u0 W
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
5 V: H5 [! Y7 }+ l$ A/ \2 t 59 client screening 委托人甄别
: ]0 C2 J7 |' w2 C! f. K4 u 60 closely connected 接近地连接
$ n) o8 v( H9 I 61 clubs 俱乐部7 Y7 n/ J& I+ h* {+ N _
62 communications between auditors and management 通讯在审计(查帐)员和经营之间
1 A% h9 @5 u! N5 G1 W# H 63 communications on internal control 内部控制上的通讯
: T. Y$ j& ^* C L* z 64 companies act 公司法
# S( u9 t: R: N7 S N 65 comparative financial statements 比较财务报表
4 s0 v1 j: s9 V( o9 ~ 66 comparatives 比较的5 m% A" C$ x& [* l" Y6 m3 E1 b9 m: k7 k
67 competence 能力
" {8 Z! O7 n) V. @6 V1 H4 N 68 compilation engagement 编辑债务
( s" m. I* Q3 D% [+ v 69 completeness 完整性
J$ U9 n) s3 s- w: ~6 r 70 completion of the audit 审计的结束/ ]: D- I% W/ B, `* z
71 compliance with accounting regulations 符合~的作法会计规则
* z& g, ~% ^( J) d, W9 e 72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)+ ]9 m0 h* q6 h3 g8 P: O
73 confidence 信任# x0 D0 f( M, \0 P
74 confidentiality 保密性
) ]4 r1 A, c- j9 K/ Y 75 confirmation of accounts receivable 应收帐款的查证
1 @' [4 J5 h$ B. R& B2 c( o# C1 T+ E/ { 76 conflict of interest 利益冲突
# _, S$ k* w3 C, E* N; z 77 constructive obligation 建设的待付款: _- {& h1 \5 T: x. `0 u2 T0 d; L& h
78 contingent asset 或有资产
" j: y5 b% a" r& g9 l+ _ 79 contingent liability 或有负债 |