vocabulary-CPAaudit..doc

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????????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??c