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审计英语词汇

来源: 读者上传 编辑: 2009/10/16 13:45:30  字体:

  审计法 Audit Law, Audit Act

  审计法实施条例 the Implementary Rules of the Audit law

  审计标准 audit criteria,audit standard

  审计准则 auditing standard

  审计原则 auditing principles

  审计手册 audit manual

  公认审计准则 Generally Accepted Auditing Standards

  审计法律规范 audit laws and regulations

  审计体制 audit system

  审计权限 audit purview; audit jurisdiction;audit mandate

  审计职责 audit responsibility

  审计监督 audit supervision; supervision through auditing

  审计管辖权 audit jurisdiction

  审计执法 implementation of audit laws and regulations

  审计处理 audit sanction

  审计处罚 audit penalty

  依法审计 conduct auditing in accordance with laws

  审计意见 audit opinion

  审计决定 audit decision

  审计建议 audit suggestion, audit recommendation

  复核意见 conclusion of audit review

  审计复议 audit appeal

  审计听证 audit hearing

  审计复核 audit review

  审计战略 audit strategy

  审计计划 audit plan

  审计方案 auditing program

  审计目标 auditing objective

  审计范围 audit scope

  审计内容 audit coverage

  审计结论 audit conclusion

  审计任务 audit assignments

  审计结果 audit finding

  审计报告 audit report

  审计方法 audit method

  审计过程 auditing process

  审计证据 audit evidence

  审计测试 audit test

  审计风险 audit risk

  审计抽样 audit sampling

  审计软件 audit software

  审计程序 auditing procedures

  审计调查 audit investigation

  审计小组 audit team

  审计线索 audit trail

  工作底稿 working paper

  绕过计算机审计 auditing around the computer

  通过计算机审计 auditing through the computer

  计算机辅助审计 computer-assited audit

  信息技术审计 IT audit

  合法性审计 compliance audit, regularity audit

  合规性审计 compliance audit

  综合审计 comprehensive audit

  效益审计 value for money audit (VFM audit)

  绩效审计 performance audit

  财务审计 financial audit

  财务报表审计 financial statement audit

  财务收支审计 audit of financial revenues and expenditures

  决算审计 final account audit

  经济责任审计 accountability audit

  任中经济责任审计 middle term accountability audit

  离任经济责任审计 term-end accountability audit

  管理审计 management audit

  项目审计 project audit

  外部审计 external audit

  内部审计 internal audit

  政府审计 government audit

  联合审计 joint audit

  实地审计 field audit

  期末审计 final audit

  期中审计 interim audit

  定期审计 periodic audit

  初次审计 initial audit

  初步审计 preliminary audit

  事后审计 post-audit

  事前审计 pre-audit

  事中审计 concurrent audit

  专项审计 special audit

  法定审计 statutory audit

  后续审计 successive audit

  跟踪审计 follow up audit

  全过程审计 whole process auditing

  突击审计 surprise audit

  审计报告 audit report

  标准报告 standard report

  长式报告 long-form report

  短式报告 short-form report

  审计工作报告 audit working report

  审计结果公告 Announcement of Audit Findings

  审计长 Auditor General

  副审计长 Deputy Auditor General

  审计主任 chief auditor

  资深审计师 senior auditor

  审计师(员) auditor

  注册内部审计师 certified internal auditor(CIA)

  注册信息系统审计师 certified information systems auditor(CISA)

  注册公共会计师 certified public accountant(CPA)

  特许会计师 chartered accountant(CA)

  审计经费 audit funds

  审计业务费 audit operating expense

  审计专项经费 special funds for auditing

  无保留意见:unqualified opinion

  保留意见 qualified opinion

  无法表示意见: disclaimer of opinion

  否定意见:adverse

责任编辑:zoe

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