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1、审计名词解释（Explanationofauditterms）ChapteroneintroductionFirst,nouninterpretation1.audit:referstothespecializedagencieswithlegalqualificationsinaccordancewithstateregulations,economicandmanagementprinciple,thesupervisionofthefinancialandeconomicactivitiesrelatedtofinancialbalanceoflegitimacy,rationali
2、ty,validityandeffectivenessoftheauditunit,soastoimprovethemanagementandimprovetheeconomicbenefitsofanindependenteconomicsupervisionactivity.2.NationalAudit:alsocalledgovernmentaudit.Itreferstotheauditcarriedoutbythenationalauditoffice.TheNationalAuditOfficeonbehalfofthestateinterestsandpublicinter
3、ests,inaccordancewiththelaw,supervisionmainlytothemanagementofpublicfunds;theauditismandatory,payattentiontothelegitimacyoftheexamination,itisimportanttorestrictthegovernment'sfiscalbehavior.3.internalaudit:itreferstotheunitsanddepartmentswithinthespecializedinstitutionsontheunit,theDepartmentoffi
4、nancialrevenueandexpenditure,economicactivitiesandotheraspectsoftheaudit.TheInternationalAssociationofinternalauditorsproposedin1999:"internalauditisanindependent,objectiveassuranceworkandconsultingactivity,whosepurposeistoincreasethevalueofinstitutionsandimprovetheefficiencyoftheorganization.".It
5、adoptssystematicandstandardizedmethodstoevaluateriskmanagement,controlandgovernanceprocedures,toimprovetheirefficiency,andtohelpachieveinstitutionalgoals".4.civilaudit:alsocalledsocialauditorcertifiedpublicaccountantaudit.Itreferstotheauditcarriedoutbycertifiedpublicaccountants.Themainsocialfuncti
6、onofprivateauditis"attestation",whoseserviceobjectisbasicallynotlimited;accountingfirmisanon-governmentalorganization,andtheserviceprovidedbyitispaid.Thereisatwo-waychoicerelationshipbetweenaccountingfirmsandclients,andtheadjustmentoftheirrelationshipisusuallyconductedwithintheframeworkofjointcont
7、ractssignedbybothparties.5.:financialauditfinancialauditismainlyduetothefinancialrevenueandexpenditureunittocheckcompliancewiththerelevantstatelawsandregulationsandtherulesandregulationsformulatedbytheunititself,
