审计英语词汇(一)

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1、审计英语词汇审计法AuditLaw,AuditAct审计法实施条例theImplementaryRulesoftheAuditlaw审计标准auditcriteria，auditstandard审计准则auditingstandard审计原则auditingprinciples审计手册auditmanual公认审计准则GenerallyAcceptedAuditingStandards审计法律规范auditlawsandregulations审计体制auditsystem审计权限auditpurview；auditjurisdiction；auditmandate审计职责au

2、ditresponsibility审计监督auditsupervision；supervisionthroughauditing审计管辖权auditjurisdiction审计执法implementationofauditlawsandregulations审计处理auditsanction审计处罚auditpenalty依法审计conductauditinginaccordancewithlaws审计意见auditopinion审计决定auditdecision审计建议auditsuggestion,auditrecommendation复核意见conclusionofau

3、ditreview审计复议auditappeal审计听证audithearing审计复核auditreview审计战略auditstrategy审计计划auditplan审计方案auditingprogram审计目标auditingobjective审计范围auditscope审计内容auditcoverage审计结论auditconclusion审计任务auditassignments审计结果auditfinding审计报告auditreport审计方法auditmethod审计过程auditingprocess审计证据auditevidence审计测试audittest审

4、计风险auditrisk审计抽样auditsampling审计软件auditsoftware审计程序auditingprocedures审计调查auditinvestigation审计小组auditteam审计线索audittrail工作底稿workingpaper绕过计算机审计auditingaroundthecomputer通过计算机审计auditingthroughthecomputer计算机辅助审计computer-assitedaudit信息技术审计ITaudit合法性审计complianceaudit,regularityaudit合规性审计compliancea

5、udit综合审计comprehensiveaudit效益审计valueformoneyaudit（VFMaudit）绩效审计performanceaudit财务审计financialaudit财务报表审计financialstatementaudit财务收支审计auditoffinancialrevenuesandexpenditures决算审计finalaccountaudit经济责任审计accountabilityaudit任中经济责任审计middletermaccountabilityaudit离任经济责任审计term-endaccountabilityaudit管理审

6、计managementaudit项目审计projectaudit外部审计externalaudit内部审计internalaudit政府审计governmentaudit联合审计jointaudit实地审计fieldaudit期末审计finalaudit期中审计interimaudit定期审计periodicaudit初次审计initialaudit初步审计preliminaryaudit事后审计post-audit事前审计pre-audit事中审计concurrentaudit专项审计specialaudit法定审计statutoryaudit后续审计successivea

7、udit跟踪审计followupaudit全过程审计wholeprocessauditing突击审计surpriseaudit审计报告auditreport标准报告standardreport长式报告long-formreport短式报告short-formreport审计工作报告auditworkingreport审计结果公告AnnouncementofAuditFindings审计长AuditorGeneral副审计长DeputyAuditorGeneral审计主任chiefauditor资深审计师