1) parallel audit
平行审计
1.
Application and study of workflow-based net parallel audit system;
基于工作流技术的网络平行审计系统的研究
2) audit behavior
审计行为
1.
Scientific ways of audit behavior are discussed from the following aspects: causes of producing audit behavior, psychological factors and the social factors influencing audit behavior, stimulation of the inner motivation, adapting to the environment of audit and developing audit behavior, strengthening audit values and professional values.
审计行为与其他各种行为一样,都存在着一个不断改进、不断完善的过程,这一改进和完善的过程就是审计行为科学的产生和发展过程。
3) auditing behavior
审计行为
1.
Therefore, in order to normalize auditing behavior, risk consciousness and social responsibility of CPAs should be strengthened and the conducting level of CPA profesion should be improved from the two aspects: conducting integrity and conducting techniques.
究其原因,关键在于个别会计师事务所及注册会计师的审计行为不够规范。
4) administrative audit
行政审计
5) routine audit
例行审计
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。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条