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实用审计英语词汇 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?