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1 名词解释 审计主体 审计客体 审计 审计职能 经济监督职能 经济评价职能 经济鉴证职能 审计作用 国家审计 内部审计 民间审计 财政、财务审计 财经法纪审计 经济效益审计 经济责任审计 就地审计 送达审计 强制审计 任意审计 预告审计 突击审计 顺查法 逆查法 详查法抽查法 核对法 函证法 直接盘存法 间接盘存法 观察法 鉴定法 国家审计机关 地方国家审计机关 民间审计组织 审计人员的职业道德 审计准则 国家审计准则 独立审计准则 审计依据审计程序 审计证据 审计工作底稿 实物证据环境证据 内部控制制度 审计抽样 属性抽样变量抽样 审计报告 无保留意见 保留意见 拒绝表示意见
1 Glossary Auditing Auditing Auditor Auditing Auditing Function Economic Supervisory Function Economic Appraisal Function Economic Appraisal Function Auditing National Auditing Internal Auditing Private Auditing Financial and Financial Auditing Financial and Economic Auditing Economic Benefit Auditing Economic Responsibility Auditing Local Auditing Auditing Mandatory Auditing Arbitrary Auditing Forecaster audit surprise attack audit investigation method retrospective examination method of random inspection method of verification method of direct deposit method of indirect inventory method observation method of appraisal France national audit institutions local national audit institutions civil audit organization auditors professional ethics Auditing standards National Audit Standards Independent Auditing Standards Audit Basis Auditing Procedures Auditing Evidence Auditing Working Papers Physical Evidence Environmental Evidence Internal Control System Audit Sampling Attributes Sampling Variables Sampling Auditing Report No Retained Opinion Reserved Opinion Refused Opinion