【精品】审计英语词汇

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1、审计英语词汇1abilitytoperformthework能力履彳了工作acceptanceprocedures承兑程序过程accountability经管责任，问责性accountingestimate会计估计accountsreceivablelisting应收帐款挂牌accountsreceivable应收账款accrualslisting应计项S挂牌accruals应计项目accuracy准确性adverseopinion否定意见agedanalysis年老的分析(法，学)研究agents代理人agreed-uponprocedures约定审查业务analys

2、isoferrors错误的分析(法，学)研究anomalouseiTor反常'的错误appointmentethics任命伦理学appointment任命associatedfirms联合的坚挺associationofcharteredcertifiedaccounts(ACCA)assuranceengagementassurance保证audit审计，审核，核数auditacceptanceauditapproachauditcommittee保证债务审计承兑审计靠近审计委员会，审计小组特计的证（经执业的结社ahuditengagementauditevaluat

3、ion审计业务约定书审计评价auditevidence审计证据auditplan审计计划审计报告如一个通讯方法auditprogram审计程序auditreportasameansofcommunicationauditreport审计报告auditrisk审计风险auditsampling'市计抽样auditstaffing审计工作人员audittiming审计定口寸audittrail审计线索auditingstandards审计准则auditorsdutyofcare审计（查帐）员的抚养责任auditorsreport审计扌艮告authorityattachedt

4、oISAs代理权附上到国际砂糖协定automatedworkingpapers自动化了工作文件baddebts坏账bank银行bankreconciliation银彳亍对账单，余额调节表beneficialinterests受:益权bestvalue瑕好的价值businessrisk经营风险cadburycommitteecadbury姿员会cashcount现金盘点cashsystem兑现系统changesinnatureofengagement改变债务的性质上chargesandcommitments费用和评论charities宽大tomwallstom墙壁chro

5、nologyofanaudit一审计的年代表CISapplicationcontrolsCIS申请控制CISenvironmentsstand-alonemicrocomputersCIS环境单机微型计算器clientscreening委托人甄别closelyconnected接近地连接clubs俱乐部communicationsbetweenauditorsandmanagement通讯在审计(查帐)员和经communicationsoninternalcontrol内部控制上的通讯companiesact公诃法comparativefinancialstatemen

6、ts比钱财务报表comparatives比较的competence能力compilationengagement编辑债务completeness完整性completionoftheaudit审计的结束compliancewithaccountingregulations符合〜的作法会计规则computersassistedaudittechniques(CAATs)计算器援助的审计技术confidence信•任confidentiality保密性confirmationofaccountsreceivable应收帐款的查证conflictofinterest利益冲突co

7、nstructiveobligation建设的待付款contingentasset或有资产contingentliability或有负债controlenvironment控制环境controlprocedures控制程序controlrisk控制风险controversy论战corponitegovernance公司治理，公司管制85conespondingfigures相应的汁算86costofconversion转换成木，加工成木87cost成本88courtesy优待89creditors债权人90currentauditfile