审计基本词汇

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 opinion