常用英文审计专业术语accounting estimate 会计估计accounts receivable 应收账款 accruals listing 应计项目挂牌 accruals 应计项目 accuracy 准确性 adverse opinion 否定意见 agreed-upon procedures 约定审查业务 analysis of errors 错误的分析（法,学）研究 anomalous error 反常的错误 association of chartered certified accounts（ACCA） assurance engagement 保证约定 assurance 保证 audit 审计,审核,核数 audit acceptance 审计承兑 audit approach 审计靠近 audit committee 审计委员会,审计小组 audit engagement 审计业务约定书 audit evaluation 审计评价 audit evidence 审计证据 audit plan 审计计划 audit program 审计程序 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit staffing 审计工作人员 audit timing 审计定时 audit trail 审计线索 auditing standards 审计准则 auditors report 审计报告 bad debts 坏账 bank 银行 bank reconciliation 银行对账单,余额调节表 beneficial interests 受益权 business risk 经营风险 cash count 现金盘点 confidence 信任 confidentiality 保密性 confirmation of accounts receivable 应收账款的查证 conflict of interest 利益冲突 contingent asset 或有资产 contingent liability 或有负债 control environment 控制环境 control procedures 控制程序 control risk 控制风险 cost 成本 creditors 债权人 audit files审计档案 date of report 报告的日期 depreciation 折旧,贬值 detection risk 检查风险 direct verification approach 直接核查法 directional testing 方向的抽查 disagreement with management 与经营的不一致 disclaimer of opinion 拒绝表示意见 distributions 分销,分派 documenting the audit process 证明审计程序 due care 应有关注 engagement letter 业务约定书 error 差错 evaluating of results of audit procedures 审计手序的结果评估 external audit 独立审计 final audit 期末审计 financial statement assertions 财政报告宣称 financial 财务 finished goods 产成品 2