121 experience 经验; X3 |7 k/ r: S) q; N
122 expert 专家( d: n$ K/ M$ M! D5 {
123 external audit 独立审计+ h3 I% n' w( k% q9 o2 q
124 external review reports 外部的评论报告
) d% e! K) m/ `, M2 C' Y 125 fair 公正
4 b) \, w* Y7 C+ J" m 126 fee negotiation 费谈判
( W" e0 r; g' |8 | 127 final assessment of control risk 控制风险的确定评定) K" x: h* ~" E. E4 R
128 final audit 期末审计; ~; c4 K$ _+ `! F$ u; k
129 financial statement assertions 财政报告宣称; b5 x2 }4 j; T: e+ u( E
130 financial 财务4 i" x+ A9 J4 A( C5 N" a2 s
131 finished goods 产成品
/ Y, v4 ^0 M; ~( N9 \8 _) B( E* e+ n; w 132 flowcharts 流程图4 R0 f9 _) J1 F( m, n5 r. E
133 fraud and error 舞弊3 B7 V P9 t3 X- T. N% Z* S
134 fraud 欺诈) X! \- j1 I0 w% ]5 M
135 fundamental principles 基本原理& |1 c' \0 s/ n3 S! U, @( Z
136 general CIS controls 一般的 CIS 控制
4 E3 J# _0 t9 L# X8 ~6 Y 137 general reports to mangement 对 (牛犬等的)疥癣的一般报告
3 C# x' z |& L+ {6 {1 ^* k 138 going concern assumption 持续经营假设
4 C2 k% S3 e$ Q 139 going concern 持续经营 x8 p2 `9 O V& {7 \
140 goods on sale or return 货物准许退货买卖
0 F4 o9 g* B/ u 141 goodwill 商誉
F" x4 B( y% h2 P/ T$ ~. k 142 governance 统治
. X2 _) z$ v& c! K 143 greenbury committee greenbury 委员会2 o3 W. a! b+ q/ p0 U: b
144 guidance for internal auditors 指导为内部审计员
~" M; n1 _" z) t 145 hampel committee hampel 委员会" O. {& z2 b/ ?$ w! y: T9 i
146 haphazard selection 随意选择
' M$ ~* j, u6 V( M 147 hospitality 款待, Z! x* e$ Y3 E2 T
148 human resources 人力资源
6 j t* L. m* [4 V1 |" |/ v0 s 149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程
Z7 C' R: T# o: x7 _6 j 150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器
' p0 G- U/ t" `% k0 m5 u4 [- `& F2 U# I 151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统) o. G1 k) L9 q
152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统
( w" g. y' c5 i 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6 C( ?- W3 k$ M( {. e7 f8 @1 d
154 IAS 2 inventories 信息家电 2 库存
! C3 v- D' h' ~( v9 E 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
& U1 `. _0 l- f" @3 W! ? 156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师' D5 A: k/ t7 ]9 |3 C" U2 G/ W2 k7 Z
157 income tax 所得税
3 |3 [) |- d2 T" z) \ 158 incoming auditors 收入审计(查帐)员
; f7 Y M- t. O1 v 159 independent estimate 独立的估计2 b7 l3 j5 _2 q5 o2 x
160 ineligible for appointment 无被选资格的为任命 |