41 authority attached to ISAs 代理权附上到国际砂糖协定
: @/ j7 O3 C T# O3 P# H9 o0 s3 ^ 42 automated working papers 自动化了工作文件# A/ h$ X, Y0 a
43 bad debts 坏账% t' A2 A1 O1 {8 s& h. l& b2 A
44 bank 银行
1 t K$ D' m# A! z 45 bank reconciliation 银行对账单,余额调节表$ d- v1 H- x3 k: `) l4 e
46 beneficial interests 受益权
! e1 ~8 |' ~% p2 @! W 47 best value 最好的价值
- P6 v% Y4 g4 i u 48 business risk 经营风险
% R; R+ @7 {! m4 n+ ^9 d 49 cadbury committee cadbury 委员会. P$ D8 |* ?3 h" T1 {
50 cash count 现金盘点 U9 c$ o' [, M$ s& E H7 ?4 X
51 cash system 兑现系统( L% V. b/ t/ R9 L$ c+ K
52 changes in nature of engagement 改变债务的性质上" a; x, @) @3 n; ]/ c; y
53 charges and commitments 费用和评论
9 f' K6 g4 M4 c4 n$ s 54 charities 宽大
) D& C* r$ f$ ? 55 tom walls tom 墙壁# l& {: q; E8 L) u3 v
56 chronology of an audit 一审计的年代表
5 W0 | h U% N' v" n$ _6 [9 Q 57 CIS application controls CIS 申请控制
7 F D U" e. _' J' L 58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
2 J6 j* j. e# j6 ]: i) a- O 59 client screening 委托人甄别
2 y, X7 J/ j4 l' y* |* Q+ C, S% J7 d 60 closely connected 接近地连接
: E6 `7 X7 O6 z: ` 61 clubs 俱乐部- m) I; ^+ g) M. g }7 Y# B" q
62 communications between auditors and management 通讯在审计(查帐)员和经营之间6 j" l+ a! S5 W" O4 J
63 communications on internal control 内部控制上的通讯
# z5 q R; m3 ]* [$ P9 d! w @ 64 companies act 公司法
5 B/ X& J3 r4 } 65 comparative financial statements 比较财务报表
# [6 ~( _4 y' v: Y( [1 l: S 66 comparatives 比较的( e3 }& Z+ J/ A6 o$ f& [
67 competence 能力
& o2 X! e/ y& c$ R 68 compilation engagement 编辑债务4 w/ n6 T' t+ C8 W
69 completeness 完整性
, o' Q" s. `' g1 h 70 completion of the audit 审计的结束" r- K; a" X3 w. _( i, ^
71 compliance with accounting regulations 符合~的作法会计规则/ v2 o% X* r$ ]/ M; O+ D' G
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)
( H7 d+ P$ Z% T# u8 i 73 confidence 信任
& {) N2 S) b( C0 ]1 X0 y- T Q* C 74 confidentiality 保密性
( l. S: i, K# M, o/ z) ? 75 confirmation of accounts receivable 应收帐款的查证6 u. C2 M$ W- x& V( P! A
76 conflict of interest 利益冲突
$ a' |( c& L" P; R 77 constructive obligation 建设的待付款
& v! G6 ] a G) c O* v3 L 78 contingent asset 或有资产2 E w. \% I( O* T& x( j
79 contingent liability 或有负债" J9 X. H/ G% \. T. `# `
80 control environment 控制环境 |