审计术语-中英对照.docx

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auditresponsibility

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conclusionofauditreview

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complianceaudit

综合审计comprehensiveaudit

效益审计valueformoneyaudit（VFMaudit）

绩效审计performanceaudit

财务审计finan\ociacialaudit

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