序 英语 1 ability to perform the work 汉语 履行职责的工作能力 承接业务的程序 经管责任 会计估计 应收帐款名单 应收账款 应计项目名单 应计项目 准确性 否定意见 帐龄分析法 代理人 商定程序审查 分析错误 不正常的错误 任命（职业道德） 任命 联合企业 ISAs 42 automated working papers 43 bad debts 44 bank 45 bank reconciliation 46 beneficial interests 47 best value 48 business risk 49 cadbury committee 50 cash count 51 cash system 52 changes in nature of engagement （电脑）自动生产的工作底稿 坏账 银行 银行对账单,余额调节表 收益权 最好的价值 经营风险 cadbury 委员会 现金盘点 现金循环 改变债务的性质上 费用和佣金 慈善团体 审计的年表 CIS 应用控制 2 acceptance procedures 3 accountability 4 accounting estimate 5 accounts receivable listing 6 accounts receivable 7 accruals listing 8 accruals 9 accuracy 10 adverse opinion 11 aged analysis 12 agents 13 agreed-upon procedures 14 analysis of errors 15 anomalous error 16 appointment ethics 17 appointment 18 associated firms association of chartered 19 certified accounts(ACCA) 20 assurance engagement 21 assurance 22 audit 23 audit acceptance 24 audit approach 25 audit committee 26 ahudit engagement 27 audit evaluation 28 audit evidence 29 audit plan 30 audit program 31 audit report as a means of communication 53 charges and commitments 54 charities 56 chronology of an audit 57 CIS application controls CIS environments 58 stand-alone microcomputers 59 client screening CIS 环境单机微型计算器 顾客甄别 紧密联系 俱乐部 在审计员和管理者间沟通 注册会计师(ACCA) 60 closely connected 61 clubs 承担鉴证业务 鉴证 审计,审核,核数 接受审计 审计方法 审计委员会,审计小组 审计业务约定书 审计评价 审计证据 审计计划 审计程序 审计报告（交流方式） 62 communications between auditors and management communications on internal control 63 内部控制上的沟通 公司法 比较财务报表 比较的 能力 承接编制（业务） 完整性 审计终结 符合会计规则 计算器援助的审计技术 (CAATs) 信任 保密性 应收帐款询证函 利益冲突 工程应付款 或有资产 64 companies act 65 comparative financial statements 66 comparatives 67 competence 68 compilation engagement 69 completeness 70 completion of the audit 71 compliance with accounting regulations computers assisted audit techniques (CAATs) 32 audit report 33 audit risk 34 audit sampling 35 audit staffing 36 audit timing 37 audit trail 38 auditing standards 39 auditors' duty of care 40 auditors' report 41 authority attached to 审计报告 审计风险 审计抽样 审计工作人员 审计及时 审计线索 审计准则 审计职业审慎性 审计报告 遵循ISA（国际审计准则） 72 73 confidence 74 confidentiality 75 confirmation of accounts receivable 76 conflict of interest 77 constructive obligation 78 contingent asset 79 contingent liability 80 control environment 81 control procedures 82 control risk 83 controversy 84 corporate governance 85 corresponding figures 86 cost of conversion 87 cost 88 courtesy 89 creditors 90 current audit files 91 database management system (DBMS) 或有负债 控制环境 控制程序 控制风险 争论 公司治理 相关的数值 转换成本,加工成本 成本 优待 债权人 本期审计档案 117 examinations 118 existence 119 expectations 120 expected error 121 experience 122 expert 123 external audit 124 external review reports 125 fair 126 fee negotiation final assessment of 127 control risk 检查 存在性 期望差距 预期的错误 经验 专家 独立审计 外部复核报告 公正 费用谈判 控制风险的最终评定 期末审计 财政报告公布 财务 产成品 流程图 舞弊 欺诈 基本原理 一般的 CIS 控制 对管理者的一般报告 持续经营假设 持续经营 待出售或者退回商品 商誉 统治 greenbury 委员会 内部审计员执业指南 hampel 委员会 随意选择 款待 人力资源 数据库管理制度 (数据管理128 final audit 系统) 报告的日期 折旧 （抽样）样品的选取 检查风险 直接核查法 有方向的抽查 董事酬金 董事服务合约 financial statement 129 assertions 130 financial 131 finished goods 132 flowcharts 133 fraud and error 134 fraud 135 fundamental principles 136 general CIS controls general reports to 137 mangement 138 going concern assumption 139 going concern 140 goods on sale or return 141 goodwill 142 governance 控制风险评估的文件编集 143 greenbury committee guidance for internal 144 auditors 审计程序的审计文档 应有关注 应有的技能和谨慎 经济 教育 效用,效果 效益,效率 合格、资格 / 无资格 强调某事项 业务约定书 错误 审计程序结果的评估 145 hampel committee 146 haphazard selection 147 hospitality 148 human resources IAPS 1000 inter-bank 149 confirmation procedures IAPS 1001 CIS 150 environments-stand-alone microcomputers IAPS 1002 CIS 151 environments-on-line computer systems IAPS 1003 CIS 152 environments-database systems 92 date of report 93 depreciation 94 design of the sample 95 detection risk 96 direct verification approach 97 directional testing 98 directors' emoluments 99 directors' serve contracts disagreement with 100 management 101 disclaimer of opinion 102 distributions documentation of 103 understanding and assessment of control risk documenting the audit 104 process 105 due care 106 due skill and care 107 economy 108 education 109 effectiveness 110 efficiency eligibility / 111 ineligibility 112 emphasis of matter 114 engagement letter 115 error evaluating of results of 116 audit procedures 与经营管理者意见不一致 拒绝表示意见 分销,分派，分配 IAPS 1000银行询证程序 IAPS 1001 CIS 环境-单机微型计算器 IAPS 1002 CIS 环境-(与主机)联机计算器系统 IAPS 1003 CIS 环境- 数据库系统 IAPS 1005 the special 153 considerations in the audit of small entities 154 IAS 2 inventories IAS 10 events after the 155 balance sheet date IFAC's code of ethics for 156 professional accountants 157 income tax 158 incoming auditors 159 independent estimate ineligible for 160 appointment 161 information technology 162 inherent risk 164 insurance 165 intangibles 166 integrity 167 interim audit 168 internal auditing 169 internal auditors internal control 170 evaluation questionnaires (ICEQs) internal control 171 questionnaires (ICQs) 172 internal control system internal review 173 assignment international audit and 174 assurance standards board (IAASB) international auditing 175 practice statements (IAPSs) international 176 federation of accountants (IFAC) 177 inventory system 178 inventory valuation 179 ISA 230 documentation 180 ISA 240 fraud and error ISA 250 consideration of 181 law and regulations Isa 260 communications 182 of audit matters with IAPS 1005小企业审计中的特别考虑 IAS 2 库存 资产负债表日后事项 those charge governance 183 isa 300 planning isa 310 knowledge of the 184 business isa 320 audit 185 materiality 300 审计计划 310 对企业的了解 320审计重要性 isa 400 accounting and IFAC's职业会计的师道德186 internal control 准则 isa 402 所得税 audit considerations using service organisations 无资格被任命 信息技术 固有风险 保险 无形 完整性 中期审计 内部审计 内部审计师 188 isa 500 audit evidence isa 501 audit 189 evidence-additional considerations for specific items isa 510 external 190 confirmations isa 520 analytical 191 procedures 192 isa 530 audit sampling isa 540 audit of 内部控制评价调查表（问卷） 193 accounting estimates isa 560 subsequent 194 events isa 580 management 195 representations isa 610 considering the 内部审计的委派 196 work of internal auditing 国际审计和鉴证准则委员会 isa 620 using the work of 197 (IAASB) an expert isa 700 auditors' report 198 on financial statements 国际审计实务声明 (IAPSs) 199 isa 710 comparatives isa 720 other 国际会计师联合会 (IFAC) information in 200 documents containing 盘存制度 存货估价 230审计文档 240 欺诈和错误 250 法律法规的考虑 audited financial statements isa 910 engagement to 201 review financial statements 206 legal and regulations 207 legal obligation 260 与高官的审计事项沟通 208 levels of assurance 对收入进行审计的审计员 187 relating to entities 独立估计 400 会计和内部控制 402 企业外聘服务机构的审计考虑 500审计证据 501审计证据-特殊情况的特殊考虑 510外部询证 520分析性复核程序 530审计抽样 540会计估计的审计 560期后事项 内部控制调查表 580管理当局声明书 内部控制系统 610 内部审计的考虑 620 使用专家的工作 700财务报表的审计报告 710可比性 720 与财务报表审计相关的其他信息 910 受托复阅财务报表 法律和规则 法定义务,法定责任 鉴证程度 209 liability 210 limitation on scope 211 limitation of audit limitations of controls 212 system 213 litigation and claims 214 litigation 215 loans 216 long term liabilities 217 lowballing 218 management 219 management integrity management 220 representation letter 221 marketing 222 material inconsistency material misstatements 223 of fact 224 materiality 225 measurement 226 microcomputers 227 modified reports 229 nature 230 negative assurance 231 net realizable value non-current asset 232 register non-executive 233 directors 234 non-sampling risk 235 non-statutory audits 236 objectivity 237 obligating event 238 obligatory disclosure 240 occurrence 241 on-line computer systems 242 opening balances 243 operational audits 244 operational work plans 245 opinion shopping 246 other information outsourcing internal 247 audit overall review of 248 financial statements 249 overdue fees 250 overhead absorption 负债 审计范围限制 审计的局限性 控制系统的局限性 诉讼和赔偿 诉讼 借款,贷款 长期负债 低价招揽审计业务 管理 经营完整 管理当局声明书 推销,营销,市场学 重要的矛盾 重大误报 重要性 计量 微型计算器 变更报告 性质 消极鉴证 可实现净值 非现金资产的登记本 251 periodic plan 252 permanent audit files 253 personal relationships 254 planning 255 population 256 precision preliminary assessment 258 of control risk 259 prepayments presentation and 260 disclosure problems of accounting 261 treatment 262 procedural approach 263 procedures procedures after 264 accepting nomination 265 procurement professional duty of 266 confidentiality 268 provision 269 public duty 270 public interest 271 publicity 272 purchase ledger purchases and expenses 273 system 276 qualified opinion 定期的计划 永久审计档案 个人的亲属关系 计划 抽样总体 精密，准确 控制风险的初次评估 预付款项 表述，披露 会计处理的问题 程序方法 程序 接受任命后的审计程序 采购 保密的职业职责 备抵,准备 公共职责 公众利益 宣传 采购分类账 采购和费用循环 保留意见 错误的性质 随机选择 合理保证 再评估抽样风险 可靠性 报酬 对经营的报告 报告 研究和开发成本 资格保留 准备,储备 收入和资本支出 复核 复核和资本支出 非执行董事 非抽样风险 非法定审计 客观性 或有事项 或有事项披露 出现 qualitative aspects of 278 errors 279 random selection 280 reasonable assurance reassessing sampling 281 risk 282 reliability (与主机)联机计算器系统 283 remuneration 期初余额 经营审计 经营工作计划 意见购买 其他的信息 内审外包 284 report to management 285 reporting research and development 286 costs 287 reservation of title 288 reserves revenue and capital 289 expenditure 290 review review and capital 291 expenditure 财务报表的全面复核 滞纳金 制造费用分配 295 rights and obligations 297 risk and materiality 298 risk-based approach rotation of auditor 300 appointments rules of professional 301 conduct 303 sales system 304 sales tax 305 sales 306 sample size 307 sampling risk 308 sampling units schedule of unadjusted 309 errors scope and objectives of 310 internal audit 311 segregation of duties 312 service organization significant 313 fluctuations or unexpected relationships 314 small entity 316 sole traders specimen letter on 318 internal control 319 stakeholders standardised working 320 papers statement 321 1:integrity,objectivity and independence statement 2:the 322 professional duty of confidence statement 3: 323 advertising ,publicity and obtaining professional work statement 5:changes in 324 professional appointment 325 statistical sampling 326 statutory audit 328 statutory duty 329 stewardship 330 strategic plan 权力和义务 风险和重要性 以风险为导向的方法 审计师的轮换 331 stratification 332 subsequent events 333 substantive procedures 334 substantive tests sufficient appropriate 335 audit evidence 338 supervision supervisory and 339 monitoring roles 340 suppliers' statements system and internal 341 controls 342 systematic selection 343 systems-based approach tangible non-current 344 assets 345 tendering 346 terms of the engagement 347 tests of control 348 the AGM 分层 期后事项 实证性测试程序 实质性测试 充分的适当审计证据 监督 监督和监控的角色 供应商的声明 系统和内部控制 系统选择法 系统为导向的方法 有形的非流动资产 投标,清偿 委任的条款 控制的测试 股东大会 委员会 三E原则 准时 可容忍误差 应付帐款 职业道德守则 销售制度 销售税金,营业税 销售,销货 样本量 抽样风险 抽样单元 未调整的错误表 内部审计的范围和目标 职责划分 服务机构 重要影响或未预期的亲属关349 the board 系 350 three Es 351 timing 小企业 个体营业者 内部控制上的样本证书 利益相关者 标准工作底稿 352 tolerable error trade accounts payable 353 and purchases trade accounts payable 354 listing 355 training 356 treasury 声明 1: 完整，客观性和独立 357 TRUE 358 turnbull committee 359 ultra vires 360 uncertainty 声明 2: 信任的职业责任 361 undue dependence 362 unqualified audit report 声明 3: 广告，宣传和获得职业工作 364 using the knowledge using the work of an 365 expert 366 valuation 声明 5: 审计聘任的变更 367 value for money 368 voluntary disclosure 统计抽样 法定审计 法定责任 保管责任人 战略性计划 369 wages and salaries 370 wages system 371 work in progress 372 working papers 应付帐款名单 培训 国库,库房 真实 turnbull 委员会 越权 不确定性 未到(支付)期的未决 无保留的审计报告 使用知识 使用专家的工作 计价，估价 现金(交易)价格 自愿披露 工资，薪金 工资系统 在产品 工作底稿