41 authority attached to ISAs 代理权附上到国际砂糖协定
- {* [$ `4 e2 S. ` 42 automated working papers 自动化了工作文件
- D+ v# V4 }* W4 o 43 bad debts 坏账
l q& a+ c3 h 44 bank 银行. [" x- z* S3 b6 p+ y+ b
45 bank reconciliation 银行对账单,余额调节表
' H# c( q* a6 u. j2 ~; V- e/ [ 46 beneficial interests 受益权
; A5 t& Y+ k$ U0 c" q9 A 47 best value 最好的价值: t* ~8 x+ P% \' z: s1 N/ n/ r
48 business risk 经营风险; S2 Y' X6 w- U# S8 q
49 cadbury committee cadbury 委员会
2 D& _4 s0 g$ Q7 ^ 50 cash count 现金盘点
2 g% d* ?* o* `) T# g. b( N 51 cash system 兑现系统
! V3 C$ k& p( n. z 52 changes in nature of engagement 改变债务的性质上
5 \* t8 Q/ o5 g- S6 M 53 charges and commitments 费用和评论
5 [1 u$ ?4 v. {& J1 E; U 54 charities 宽大
" L3 y0 i7 ^6 y1 O2 x 55 tom walls tom 墙壁) N o q' e+ p, o
56 chronology of an audit 一审计的年代表0 J6 J% T0 \; f
57 CIS application controls CIS 申请控制
4 |6 C$ N! l- I$ z 58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
/ H, [) W: e4 m S 59 client screening 委托人甄别
9 l$ v7 N7 y! Q: r) b$ D7 s1 X: a 60 closely connected 接近地连接* A5 b2 j8 i+ @2 T
61 clubs 俱乐部
7 k- E0 o: j& ]' t 62 communications between auditors and management 通讯在审计(查帐)员和经营之间+ S5 A# }/ y7 ~4 J. ?
63 communications on internal control 内部控制上的通讯
# \2 R/ [; t5 w6 x$ t0 ~ 64 companies act 公司法: v1 G1 W2 ~! j) M. O+ K
65 comparative financial statements 比较财务报表5 d- x0 e2 z9 G- r9 r9 z" [
66 comparatives 比较的5 `) r3 J+ U0 G6 L
67 competence 能力1 o2 u: |! Z, `$ A' B+ L6 G% y
68 compilation engagement 编辑债务
2 g5 H9 E% E* P 69 completeness 完整性/ i8 U" Y8 z/ q1 _1 c
70 completion of the audit 审计的结束
( \3 c5 v7 Z6 t3 ]8 r7 m) g- s h 71 compliance with accounting regulations 符合~的作法会计规则/ l* f1 Z/ j8 ~
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)
- D3 t( B, P, k8 g 73 confidence 信任2 }/ \: M) Q+ v; }' V( @ n" v
74 confidentiality 保密性
& k" \) T7 H: q! b# w0 D+ r 75 confirmation of accounts receivable 应收帐款的查证6 Y8 g; i! r1 g
76 conflict of interest 利益冲突
* I* E7 m$ h& y" [# H" w0 C4 c 77 constructive obligation 建设的待付款' T) [$ i0 A6 X _6 N( u' [, ?
78 contingent asset 或有资产
* c9 T$ ~! f# w/ o 79 contingent liability 或有负债 |