1 ability to perform the work 能力履行工作
6 t, ^( m2 |9 [# p7 Z/ n | 2 acceptance procedures 承兑程序过程* t* v. ~3 S% U. b: E
3 accountability 经管责任,问责性
) r. K6 C7 S/ u: c- R ^3 Z2 i 4 accounting estimate 会计估计
, Q% @; H( w6 h/ o 5 accounts receivable listing 应收帐款挂牌
* r1 g. f4 S# {/ E1 y2 ^: B b 6 accounts receivable 应收账款
# ^1 [+ e; j3 Z9 R/ u, Z! P 7 accruals listing 应计项目挂牌& \$ @8 V5 N" ~; C4 M
8 accruals 应计项目' G5 w. R( J2 H
9 accuracy 准确性
$ s5 w5 B, W# R5 S/ f! I( n 10 adverse opinion 否定意见' q% q7 j/ `* V1 y3 l4 ?
11 aged analysis 年老的分析(法学)研究
) `# d6 U7 m3 C9 ~* t% @& P' m4 J7 E 12 agents 代理人
2 l" k9 ]1 d: a7 I1 d7 t 13 agreed-upon procedures 约定审查业务
% p- l: g( E' N) d$ _ f 14 analysis of errors 错误的分析(法学)研究
( W( A% b! f, s& Q+ q 15 anomalous error 反常的错误
6 ^) X4 n, u& y$ O8 m- n L% h3 H3 c 16 appointment ethics 任命伦理学' _0 t8 I# U) s
17 appointment 任命
" d9 D4 M; y! s 18 associated firms 联合的坚挺
# l" H! q' m# l% I. J' U 19 association of chartered certified accounts(ACCA) 特计的证(经执业的结社 (ACCA)" Q' f* @9 T1 ]! z
20 assurance engagement 保证债务
% K+ T, @! r: Q7 v; K6 {& O' F 21 assurance 保证' {% T5 f$ N! ^& F" @3 h3 s( i
22 audit 审计,审核,核数2 l4 J8 b- p+ G2 G
23 audit acceptance 审计承兑' _4 h& @0 l% W5 ], q7 r
24 audit approach 审计靠近. f* `1 i2 [+ J% h& z1 O
25 audit committee 审计委员会,审计小组: J! I9 M$ H: f, H, e
26 ahudit engagement 审计业务约定书
1 M5 |# r) k. F! R& i2 } 27 audit evaluation 审计评价' }7 b: }/ o# Q) [: V$ N& k
28 audit evidence 审计证据
+ ?" N6 G* P6 L 29 audit plan 审计计划
4 t8 t5 j/ w& ~3 E6 _ 30 audit program 审计程序# ~, R# U9 u6 ?1 b6 I/ y8 Q9 E) A
31 audit report as a means of communication 审计报告如一个通讯方法3 A$ x& }# |& I+ r" h* g9 h
32 audit report 审计报告1 U, c/ ]9 _& G) u
33 audit risk 审计风险
7 H. K( f' Q, J, O4 n 34 audit sampling 审计抽样
& ~, s) D4 k2 v) c8 Y5 q5 _ 35 audit staffing 审计工作人员
& M& @& |3 A( [8 q+ e. Y2 L+ o- J- d 36 audit timing 审计定时
9 Q$ x% Q9 k1 k1 b9 F, R* n 37 audit trail 审计线索
( m% G* h" `0 {- s' V) i( h7 W 38 auditing standards 审计准则
- {8 O1 @: i5 \3 P, o6 y" p 39 auditors duty of care 审计(查帐)员的抚养责任% O: l- g# S4 Z6 }3 q4 r) c1 r
40 auditors report 审计报告 |