審計法 Audit Law, Audit Act

　　審計法實施條例 the Implementary Rules of the Audit law

　　審計標(biāo)準(zhǔn) audit criteria，audit standard

　　審計準(zhǔn)則 auditing standard

　　審計原則 auditing principles

　　審計手冊 audit manual

　　公認審計準(zhǔn)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(zé) 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

　　審計處理 audit sanction

　　審計處罰 audit penalty

　　依法審計 conduct auditing in accordance with laws

　　審計意見 audit opinion

　　審計決定 audit decision

　　審計建議 audit suggestion, audit recommendation

　　復(fù)核意見 conclusion of audit review

　　審計復(fù)議 audit appeal

　　審計聽證 audit hearing

　　審計復(fù)核 audit review

　　審計戰(zhàn)略 audit strategy

　　審計計劃 audit plan

　　審計方案 auditing program

　　審計目標(biāo) 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(wù) audit assignments

　　審計結(jié)果 audit finding

　　審計報告 audit report

　　審計方法 audit method

　　審計過程 auditing process

　　審計證據(jù) audit evidence

　　審計測試 audit test

　　審計風(fēng)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(wù)審計 financial audit

　　財務(wù)報表審計 financial statement audit

　　財務(wù)收支審計 audit of financial revenues and expenditures

　　決算審計 final account audit

　　經(jīng)濟責(zé)任審計 accountability audit

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

　　離任經(jīng)濟責(zé)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

　　定期審計 periodic audit

　　初次審計 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

　　審計報告 audit report

　　標(biāo)準(zhǔn)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)果公告 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）

　　注冊信息系統(tǒng)審計師 certified information systems auditor（CISA）

　　注冊公共會計師 certified public accountant（CPA）

　　特許會計師 chartered accountant（CA）

　　審計經(jīng)費 audit funds

　　審計業(yè)務(wù)費 audit operating expense

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

　　無保留意見:unqualified opinion

　　保留意見 qualified opinion

　　無法表示意見: disclaimer of opinion

　　否定意見:adverse