注册会计考试常见英语单词审计词汇（七）

　　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