ACCA F8 专业词汇中英文对照（六）

来源：正保会计网校 2017-09-27

普通

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