会计估计，是指企业对其结果不确定的交易或事项以最近可利用的信息为基础所作的判断。会计估计审计，是指在企业会计报表审计过程中，注册会计师对被审计单位的会计估计行为及其结果的再次确认和验证。
审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。
Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
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