審計法 Audit Law, Audit Act

審計法推行條例 the Implementary Rules of the Audit law

審計標準 audit criteria,audit standard

審計準則 auditing standard

審計原則 auditing principles

審計手冊 audit manual

公認審計準則 Generally Accepted Auditing Standards

審計法律規(guī)范 audit laws and regulations

審計體制 audit system

審計權(quán)限 audit purview; audit jurisdiction;audit mandate

審計職責 audit responsibility

審計監(jiān)督 audit supervision; supervision through auditing

審計管轄權(quán) audit jurisdiction

審計執(zhí)法 implementation of audit laws and regulations

審計處置 audit sanction

審計處罰 audit penalty

依法審計 conduct auditing in accordance with laws

審計建議 audit opinion

審計決定 audit decision

審計建議 audit suggestion, audit recommendation

復核建議 conclusion of audit review

審計復議 audit appeal

審計聽證 audit hearing

審計復核 audit review

審計策略 audit strategy

審計計劃 audit plan

審計策略 auditing program

審計目的 auditing objective

審計范圍 audit scope

審計內(nèi)容 audit coverage

審計結(jié)論 audit conclusion

審計任務 audit assignments

審計結(jié)果 audit finding

審計結(jié)果報告 audit report

審計辦法 audit method

審計過程 auditing process

審計證據(jù) audit evidence

審計測試 audit test

審計風險 audit risk

審計抽樣 audit sampling

審計軟件 audit software

審計程序 auditing procedures

審計調(diào)查 audit investigation

審計小組 audit team

審計線索 audit trail

工作底稿 working paper

繞過計算機審計 auditing around the computer

通過計算機審計 auditing through the computer

計算機輔助審計 computer-assited audit

信息技術(shù)審計 IT audit

合法性審計 compliance audit, regularity audit

合規(guī)性審計 compliance audit

綜合審計 comprehensive audit

效益審計 value for money audit (VFM audit)

績效審計 performance audit

財務審計 financial audit

財務報表審計 financial statement audit

財務收入支出審計 audit of financial revenues and expenditures

決算審計 final account audit

經(jīng)濟責任審計 accountability audit

任中經(jīng)濟責任審計 middle term accountability audit

離任經(jīng)濟責任審計 term-end accountability audit

管理審計 management audit

項目審計 project audit

外部審計 external audit

內(nèi)部審計 internal audit

政府審計 government audit

聯(lián)合審計 joint audit

實地審計 field audit

期末審計 final audit

期中審計 interim audit

按期審計 periodic audit

第一次審計 initial audit

初步審計 preliminary audit

事后審計 post-audit

事前審計 pre-audit

事中審計 concurrent audit

專項審計 special audit

法定審計 statutory audit

后續(xù)審計 successive audit

跟蹤審計 follow up audit

全過程審計 whole process auditing

突擊審計 surprise audit

審計結(jié)果報告 audit report

標準報告 standard report

長式報告 long-form report

短式報告 short-form report

審計工作報告 audit working report

審計結(jié)果通知 Announcement of Audit Findings

審計長 Auditor General

副審計長 Deputy Auditor General

審計主任 chief auditor

資深審計師 senior auditor

審計師(員) auditor

注冊內(nèi)部審計師 certified internal auditor(CIA)

注冊信息管理軟件審計師 certified information systems auditor(CISA)

注冊公共會計師 certified public accountant(行動成本)

特許會計師 chartered accountant(CA)

審計經(jīng)費 audit funds

審計業(yè)務費 audit operating expense

審計專項經(jīng)費 special funds for auditing

無保注意見:unqualified opinion

保注意見 qualified opinion

沒辦法表示建議: disclaimer of opinion

否定建議:adverse opinion