“分析性程序”常见的英文表达是 "analytical procedures" 。在审计、财务分析等专业领域中,这一术语被广泛使用。例如:
Auditors often use analytical procedures to assess the reasonableness of financial data.(审计师经常使用分析性程序来评估财务数据的合理性。)
Analytical procedures play an important role in the planning and review stages of an audit.(分析性程序在审计的计划和复核阶段发挥着重要作用。)