IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统
IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统
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
IAS 2 inventories 信息家电 2 库存
IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件
IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师
income tax 所得税
incoming auditors 收入审计(查帐)员
independent estimate 独立的估计
ineligible for appointment 无被选资格的为任命
information technology 信息技术
inherent risk 固有风险
initial communication 签署通讯
insurance 保险
intangibles 无形
integrity 完整性
interim audit 中期审计
internal auditing 内部审计
internal auditors 内部审计师
internal control evaluation questionnaires (ICEQs) 内部控制评价调查表
internal control questionnaires (ICQs) 内部控制调查表
internal control system 内部控制系统
internal review assignment 内部的评论转让
international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB)
international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs)
international federation of accountants (IFAC) 国际会计师联合会 (IFAC)
inventory system 盘存制度
inventory valuation 存货估价
ISA 230 documentation 文件编制
ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误
ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑
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
isa 300 planning isa 300 计划编制
isa 310 knowledge of the business 企业的 isa 310 知识
isa 320 audit materiality 审计重要性
isa 400 accounting and internal control isa 400 会计和内部控制
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
isa 500 audit evidence 审计证据
isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款
isa 510 external confirmations isa 510个外部的查证
isa 520 analytical procedures 分析性程序
isa 530 audit sampling 审计抽样
isa 540 audit of accounting estimates 解释估计的 isa 540 审计
isa 560 subsequent events 期后事项
isa 580 management representations 管理当局声明书
isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来
isa 620 using the work of an expert isa 620 使用专家的工作
isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告
isa 710 comparatives isa 710个比较的
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
isa 910 engagement to review financial statements isa 910 债务复阅财务报表
isas and rss isas 和 rss
joint monitoring unit 连接检验单位
knowledge of the entitys business 个体的企业知识
law and regulations 法和规则
legal and regulations 法定权利和规则
legal obligation 法定义务,法定责任
levels of assurance 保险程度,保障水平
liability 负债
limitation on scope 审计范围限制
limitation of audit 审计的提起诉讼的限期
limitations of controls system 控制系统的提起诉讼的限期
litigation and claims 诉讼和赔偿
litigation 诉讼
loans 借款,贷款
long term liabilities 长期负债
lowballing lowballing
management 管理
management integrity 经营完整
management representation letter 管理当局声明书
marketing 推销,营销,市场学
material inconsistency 决定性的前后矛盾
material misstatements of fact 重大误报
materiality 重要性
measurement 计量