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1)  auditing experiment
审计实验
1.
This article summarized the author s teaching experience in accounting and auditing experiment,and reviewed the feasibility of using Excel in the auditing experiment from five aspects,and then illustraned the procedure by examples.
总结几年来从事会计审计实验教学的经验,先从五个方面论述了运用Excel进行审计实验的可行性,接着列举了运用Excel进行审计实验的实例。
2.
The auditing experimental teaching is a bridge between the theory and the practice,which plays very important role in training students ability to analyze and to solve question,the formation of the correct thought method and the rigorous work style.
审计实验教学架起理论和实践的桥梁,对于培养学生分析、解决问题的能力、正确的思维方法及严谨的工作作风形成有着不可替代的作用。
2)  auditing laboratory
审计实验室
3)  auditing simulation
审计模拟实验
4)  jury testing
听审实验
5)  audit practice
审计实务
1.
This paper analyses some neglected questions about the level of materiality,which displays some instructive role in application of the level of materiality and improves the quality of audit practice.
本文阐述了重要性水平在审计实务应用中应重视的几个问题,对审计实务中重要性水平的正确应用有一定的指导作用。
6)  auditing practice
审计实践
补充资料:审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利:审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权,审记人员依法执行职务,受法律保护。任何组织个人不得拒绝审记人员依法执行职务,不得打击报复审记人员。
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