对于刚刚接触F8的ACCAer，可能觉得审计包括的内容实在太多了，怎么背都背不完。但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。网校为大家总结了ACCA专业词汇的中英文对照系列知识，希望可以帮助大家理解这些定义！
|
词汇 |
中文解析 |
| Outsourcing | 外包 |
| Overall review | 全面审查 |
| Overhead absorption | 间接费用分配 |
| Payroll system | 工资管理系统 |
| Peer review | 同行评审 |
| Performance materiality | 业绩重要性 |
| Permanent audit files | 永久性审计档案 |
| Perpetual inventory | 永续盘存 |
| Positive confirmation request | 积极式询证函; |
| Procurement | 采购 |
| Professional behaviour | 专业行为 |
| Professional competence and due care | 专业能力与谨慎 |
| Professional judgement | 专业判断 |
| Professional scepticism | 专业怀疑 |
| Public interest entities | 公众利益实体 |
| Purchases system | 采购系统 |
| Qualified opinion | 保留意见（经过审计后，认为被审计单位会计报表的反映就其整体而言是公允的，但存在下述情况之一时，应出具保留意见的审计报告： 1. The auditor concludes that misstatements are material, but not pervasive, to the financialstatements. 2.The auditor cannot obtain sufficient appropriate audit evidence on which to base the opinion butconcludes that the possible effects of undetected misstatements, if any, could be material butnot pervasive.） |
| Random selection | 随机选择 |
| Ratio analysis | 比率分析 |
| Reasonable assurance | Reasonable assurance |
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