1) account audit
账号审计
2) book audit
账簿审计
3) BAN Billing Account Number
计费账号
4) the accounting book foundation audit
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
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.
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
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