1 ability to perform the work 能力履行工作" b; \: E( r: V2 j0 a+ F
2 acceptance procedures 承兑程序过程
5 c$ E) z& v4 v* j* l. W9 S+ S 3 accountability 经管责任,问责性" R3 G3 h$ \8 R1 l* Y" K3 k8 c3 I
4 accounting estimate 会计估计
6 o% s! a0 S( X* d$ s+ O9 z( | 5 accounts receivable listing 应收帐款挂牌9 c. l7 d: U a0 ?6 N J J8 z0 J: n7 I- X
6 accounts receivable 应收账款
! j/ l! f; T; G+ R 7 accruals listing 应计项目挂牌
( Q0 n z2 ]8 a/ ~9 n* O( f! A9 R 8 accruals 应计项目
% w2 c6 S) [& M 9 accuracy 准确性2 n& z H7 P7 n2 o' [% L2 d% f
10 adverse opinion 否定意见
8 O* s- p: T* z- u+ G" ]" e 11 aged analysis 年老的分析(法学)研究
0 n/ b, ~; t; j: f( F9 Y; y* S 12 agents 代理人! X% t% p- a9 ]$ Z
13 agreed-upon procedures 约定审查业务
~% z/ Q, l! b' t% {# t6 l 14 analysis of errors 错误的分析(法学)研究+ a0 `- l7 _2 T! _' }) m
15 anomalous error 反常的错误
5 a* S# J7 L/ Y8 ^ 16 appointment ethics 任命伦理学# c& N0 N7 P. S9 ^! d4 V) \# M& o2 ~
17 appointment 任命. s* |7 w6 U8 r: [9 b5 m
18 associated firms 联合的坚挺& V% G* X+ ^' X" ]
19 association of chartered certified accounts(ACCA) 特计的证(经执业的结社 (ACCA)4 M( {9 h0 z) p; ]& i3 J) r
20 assurance engagement 保证债务9 [3 {0 H$ `- n+ n9 C3 f4 K# p, n
21 assurance 保证
( T% a, }2 t& b4 M. ]6 ? 22 audit 审计,审核,核数
1 T1 D+ R% A' _) \/ x 23 audit acceptance 审计承兑; Z: b% _+ v( g2 m7 ?& x
24 audit approach 审计靠近
/ I7 r* ], I; w! B& P 25 audit committee 审计委员会,审计小组
9 ^ d5 m B9 ^' N$ |0 P 26 ahudit engagement 审计业务约定书
; C# k/ Q I! F0 s8 T 27 audit evaluation 审计评价
: q7 a9 h9 @* z 28 audit evidence 审计证据1 v) Z+ {* a/ ~ A( E6 H2 {) l, k
29 audit plan 审计计划4 k2 a6 y/ U8 S
30 audit program 审计程序! v# Z/ {' @' C, V, _0 e. e
31 audit report as a means of communication 审计报告如一个通讯方法
0 L& Q2 U5 B+ D* ^+ z0 e 32 audit report 审计报告2 M7 y; ~$ A& J; J
33 audit risk 审计风险: ~; E; \' X4 Y' A6 Q8 ~
34 audit sampling 审计抽样$ W% f K) I. r; k& e" x ~
35 audit staffing 审计工作人员3 H$ y. e3 U. ?% _: T
36 audit timing 审计定时1 g/ v# s" D( R7 |4 ]
37 audit trail 审计线索+ ]* o& E' }, W
38 auditing standards 审计准则, n) X& j$ I( }( L7 e
39 auditors duty of care 审计(查帐)员的抚养责任
- }1 F( ~: C! a9 L0 L0 f4 h2 p 40 auditors report 审计报告 |