1 ability to perform the work 能力履行工作- H; A* Z: b. v N3 {$ `
2 acceptance procedures 承兑程序过程5 l8 p& t, @" [4 L9 x% A5 h
3 accountability 经管责任,问责性
6 ]0 v$ O- q2 q8 [8 B( d4 V8 f# O! u3 Z 4 accounting estimate 会计估计" d+ U) d4 C' Y% q6 Y- |
5 accounts receivable listing 应收帐款挂牌4 K; K/ |4 D0 B$ N/ S
6 accounts receivable 应收账款% v2 d4 W( \& T
7 accruals listing 应计项目挂牌) Z6 K% q4 `. s6 t3 n& U! T: X
8 accruals 应计项目) K" A$ ~7 d: e: r# A
9 accuracy 准确性
, q# b* V- J( @ 10 adverse opinion 否定意见" a9 P! I( J- m+ A% Y
11 aged analysis 年老的分析（法学）研究
) b: p6 a3 c4 ?0 ]1 d- P; a. |, r2 o" L 12 agents 代理人# [6 k( M+ F( _4 V; u
13 agreed-upon procedures 约定审查业务
+ s7 {$ d* E; |; x" Q6 { 14 analysis of errors 错误的分析（法学）研究
# s: F+ j* a- Q5 S% _6 H' g. Y- J 15 anomalous error 反常的错误
3 c& w1 |- {, v) [( h, s7 w 16 appointment ethics 任命伦理学" {) t! w. F' P
17 appointment 任命# r+ Q- M3 w* q0 ^' S) b! g. s
18 associated firms 联合的坚挺* c1 ?1 ^6 v' O4 P9 F- ?1 G
19 association of chartered certified accounts（ACCA） 特计的证（经执业的结社 （ACCA）
5 l! r4 o! Q% z' k 20 assurance engagement 保证债务
2 n4 R* q- S: ]! J: y1 J. ]% O 21 assurance 保证
( z6 O" P8 V4 t+ D% A# | 22 audit 审计,审核,核数3 ?( s1 _1 o. ]4 z, _4 x& n
23 audit acceptance 审计承兑
$ g( |* W8 K4 J! p6 \ 24 audit approach 审计靠近
# W& Z- c) K0 Y5 o3 Q; ~2 p3 o 25 audit committee 审计委员会,审计小组
# i4 b4 K1 Z- O9 Y- X) J 26 ahudit engagement 审计业务约定书4 C. m" T, X2 N' i4 o
27 audit evaluation 审计评价2 \; U$ f, u! a1 c2 f
28 audit evidence 审计证据
2 R6 c5 y- d$ N 29 audit plan 审计计划
$ t H4 E u4 o9 \8 ` p" j* Z 30 audit program 审计程序
/ D& E5 ~! }3 l/ X0 d. g9 _; q 31 audit report as a means of communication 审计报告如一个通讯方法8 @7 o) s+ x0 _) K+ X$ q
32 audit report 审计报告0 M$ v& d7 L! K
33 audit risk 审计风险! a7 B9 m4 v( i& a5 D( A! F" V
34 audit sampling 审计抽样
0 s. l$ b- G" j7 v1 b 35 audit staffing 审计工作人员
/ F& Q& i' B5 G! ^( ~2 g5 w 36 audit timing 审计定时
& j& x7 R+ s i7 P4 u$ x" c4 u6 v9 r- ? 37 audit trail 审计线索! o7 N3 I% V: ]9 z/ h
38 auditing standards 审计准则1 a8 w! A+ Z: p7 c- K
39 auditors duty of care 审计（查帐）员的抚养责任 |
发表于 2012-8-16 08:57:55
