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
　

常用审计英语术语