常用审计英语术语

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