常用審計(jì)英語(yǔ)詞匯

1、常用 常用審計(jì) 審計(jì)英語(yǔ)詞匯 英語(yǔ)詞匯 基本詞匯 基本詞匯 1 ability to perform the work 能力履行工作 2 acceptance procedures 承兌程序過(guò)程 3 accountability 經(jīng)管責(zé)任,問(wèn)責(zé)性 4 accounting estimate 會(huì)計(jì)估計(jì) 5 accounts receivable listing 應(yīng)收賬款掛牌 6 accounts receivable 應(yīng)收賬款

2、 7 accruals listing 應(yīng)計(jì)項(xiàng)目掛牌 8 accruals 應(yīng)計(jì)項(xiàng)目 9 accuracy 準(zhǔn)確性 10 adverse opinion 否定意見(jiàn) 11 aged analysis 年老的分析（法,學(xué)）研究 12 agents 代理人 13 agreed-upon procedures 約定審查業(yè)務(wù) 14 analysis of errors 錯(cuò)誤的分析（法,學(xué)）研究 15 anomalous error

3、 反常的錯(cuò)誤 16 appointment ethics 任命倫理學(xué) 17 appointment 任命 18 associated firms 聯(lián)合的堅(jiān)挺 19 association of chartered certified accounts（ACCA） 20 assurance engagement 保證約定 21 assurance 保證 22 audit 審計(jì),審核,核數(shù) 23 audit acceptan

4、ce 審計(jì)承兌 24 audit approach 審計(jì)靠近 25 audit committee 審計(jì)委員會(huì),審計(jì)小組 26 audit engagement 審計(jì)業(yè)務(wù)約定書 27 audit evaluation 審計(jì)評(píng)價(jià) 28 audit evidence 審計(jì)證據(jù) 29 audit plan 審計(jì)計(jì)劃 30 audit program 審計(jì)程序 31 audit report as a means of comm

5、unication 審計(jì)報(bào)告如一個(gè)通訊方法 32 audit report 審計(jì)報(bào)告 33 audit risk 審計(jì)風(fēng)險(xiǎn) 34 audit sampling 審計(jì)抽樣 35 audit staffing 審計(jì)工作人員 36 audit timing 審計(jì)定時(shí) 37 audit trail 審計(jì)線索 38 auditing standards 審計(jì)準(zhǔn)則 39 auditors duty of care 審計(jì)（查帳）員的撫

6、養(yǎng)責(zé)任 84 corporate governance 公司治理,公司管制 85 corresponding figures 相應(yīng)的計(jì)算 86 cost of conversion 轉(zhuǎn)換成本,加工成本 87 cost 成本 88 courtesy 優(yōu)待 89 creditors 債權(quán)人 90 current audit files 本期審計(jì)檔案 91 database management system （DBMS） 數(shù)

7、據(jù)庫(kù)管理制度 （數(shù)據(jù)管理系統(tǒng)） 92 date of report 報(bào)告的日期 93 depreciation 折舊,貶值 94 design of the sample 樣品的設(shè)計(jì) 95 detection risk 檢查風(fēng)險(xiǎn) 96 direct verification approach 直接核查法 97 directional testing 方向的抽查 98 directors emoluments 董事酬金 9

8、9 directors serve contracts 董事服務(wù)合約 100 disagreement with management 與經(jīng)營(yíng)的不一致 101 disclaimer of opinion 拒絕表示意見(jiàn) 102 distributions 分銷,分派 103 documentation of understanding and assessment of control risk 控制風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集

9、104 documenting the audit process 證明審計(jì)程序 105 due care 應(yīng)有關(guān)注 106 due skill and care 到期的技能和謹(jǐn)慎 107 economy 經(jīng)濟(jì) 108 education 教育 109 effectiveness 效用,效果 110 efficiency 效益,效率 111 eligibility / ineligibility 合格 / 無(wú)被選資格 1

10、12 emphasis of matter 物質(zhì)的強(qiáng)調(diào) 113 engagement economics 約定經(jīng)濟(jì)學(xué) 114 engagement letter 業(yè)務(wù)約定書 115 error 差錯(cuò) 116 evaluating of results of audit procedures 審計(jì)手序的結(jié)果評(píng)估 117 examinations 檢查 118 existence 存在性 119 expectations 期望