1 ability to perform the work 能力履行工作
2 acceptance procedures 承兑程序过程
3 accountability 经管责任,问责性
4 accounting estimate 会计估计
5 accounts receivable listing 应收帐款挂牌
6 accounts receivable 应收账款
7 accruals listing 应计项目挂牌
8 accruals 应计项目
9 accuracy 准确性
10 adverse opinion 否定意见
11 aged analysis 年老的分析(法,学)研究
12 agents 代理人
13 agreed-upon procedures 约定审查业务
14 analysis of errors 错误的分析(法,学)研究
15 anomalous error 反常的错误
16 appointment ethics 任命伦理学
17 appointment 任命
18 associated firms 联合的坚挺
19 association of chartered certified accounts(ACCA) 特计的证(经执业的结社 (ACCA
20 assurance engagement 保证债务
21 assurance 保证
22 audit 审计,审核,核数
23 audit acceptance 审计承兑
24 audit approach 审计靠近
25 audit committee 审计委员会,审计小组
26 ahudit engagement 审计业务约定书
27 audit evaluation 审计评价
28 audit evidence 审计证据
29 audit plan 审计计划
30 audit program 审计程序
31 audit report as a means of communication 审计报告如一个通讯方法
32 audit report 审计报告
33 audit risk 审计风险
34 audit sampling 审计抽样
35 audit staffing 审计工作人员
36 audit timing 审计定时
37 audit trail 审计线索
38 auditing standards 审计准则
39 auditors duty of care 审计(查帐)员的抚养责任
40 auditors report 审计报告
41 authority attached to ISAs 代理权附上到国际砂糖协定
42 automated working papers 自动化了工作文件
43 bad debts 坏账
44 bank 银行
45 bank reconciliation 银行对账单,余额调节表
46 beneficial interests 受益权
47 best value 最好的价值
48 business risk 经营风险
49 cadbury committee cadbury 委员会
50 cash count 现金盘点
51 cash system 兑现系统
52 changes in nature of engagement 改变债务的性质上
53 charges and commitments 费用和评论
54 charities 宽大
55 tom walls tom 墙壁
56 chronology of an audit 一审计的年代表
57 CIS application controls CIS 申请控制
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
59 client screening 委托人甄别
60 closely connected 接近地连接
61 clubs 俱乐部
62 communications between auditors and management 通讯在审计(查帐)员和经营之间
63 communications on internal control 内部控制上的通讯
64 companies act 公司法
65 comparative financial statements 比较财务报表
66 comparatives 比较的
67 competence 能力
68 compilation engagement 编辑债务
69 completeness 完整性
70 completion of the audit 审计的结束
71 compliance with accounting regulations 符合~的作法会计规则
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)
73 confidence 信任
74 confidentiality 保密性
75 confirmation of accounts receivable 应收帐款的查证