西方会计学:审计与内部控制词汇1
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