1) account audit
![点击朗读](/dictall/images/read.gif)
账号审计
2) book audit
![点击朗读](/dictall/images/read.gif)
账簿审计
3) BAN Billing Account Number
![点击朗读](/dictall/images/read.gif)
计费账号
4) the accounting book foundation audit
![点击朗读](/dictall/images/read.gif)
账目基础审计
1.
Seeing from the audit development, the evolution of model of obtaining evidence of audit make an important push function therein, which generally go through three main stages: the accounting book foundation audit, the system foundation audit, and the risk foundation audit.
审计取证模式的演变大致经历了三个主要阶段:账目基础审计、制度基础审计、风险基础审计。
5) transaction-based auditing
![点击朗读](/dictall/images/read.gif)
账项基础审计
1.
Since the emergence of modern folk audit,audit mode has experienced three main development stages,namely,transaction-based auditing,system-based auditing and risk-oriented auditing.
自现代民间审计诞生以来,审计模式经历了三个主要的发展阶段,即账项基础审计模式、制度基础审计模式和风险导向审计模式。
2.
transaction-based auditing, system-b ased auditing, risk-based auditing.
![点击朗读](/dictall/images/read.gif)
西方商业银行外部审计主要由社会民间审计组织承担,其审计模式大致经历了账项基础审计、制度基础审计和风险导向审计三个发展阶段。
6) desk audit
![点击朗读](/dictall/images/read.gif)
案卷审计,凭证账簿审计
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