审计与内部控制 Audit and Internal Review词汇表--专业英语.docVIP

ACCA2.6审计与内部控制 Audit and Internal Review词汇表（372词） 时间:2007-09-24 18:21来源:网络收集 作者:不详 点击: 40次 ACCA2.6审计与内部控制 Audit and Internal Review词汇表（372词） 　　ACCA2.6审计与内部控制 Audit and Internal Review词汇表（372词）? ?序号? 英语? 汉语?? ????? 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