注会英语高频词汇.doc

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袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁袄袀莀蒃蚇腿莀薅袃肅荿蚈蚅羁莈莇袁袇肄蒀蚄螃肃薂衿肁肃节蚂肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇节薀螂膆莅螅膁膅薇薈肇膄虿袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肃芁芃袀罿芀莆蚃袅艿蒈袈螁芈蚀蚁膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁 1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证7.compilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of 初步了解的情况28.a more knowledge of 进一步了解的情况29.the prior years working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试66.communication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生74.completeness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证84.computation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日108.net realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见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76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS） 数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs） 内部控制评价调查表171 internal control questionnaires （ICQs） 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB） 国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs） 国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC） 国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计24