Question

审计是什么？

Answer 1

什么是审计？
- --答：我国"审计"一词最早见于宋代的《宋史》。从词义上解释，"审"为审查，"计"为会计账目，审计就是审查会计账目。"审计"一词英文单词为"Audit"，被注释为"查账"，兼有"旁听"的涵义。由此可见，早期的审计就是审查会计账目，与会计账目密切相关。

- --审计发展至今，早已超越了查账的范畴，涉及到对各项工作的经济性、效率性和效果性的查核。1972年美国会计学会的《基础审计概念的说明》中对审计的定义是："审计是为了查明经济活动和经济现象的表现与所定标准之间的一致程序而客观地收集和评价有关证据，并将其结果传达给有利害关系使用者的有组织的过程"。同年，美国审计总局对审计下的定义是："审计一语，包括审查会计记录、财务事项和财务报表，但就审计总局的全部工作来说，它还包括如下内容：
①查核各项工作是否遵守有关的法律和规章制度；
②查核各项工作是否经济和有效率；
③查核各项工作的结果，以便评价其是否已有效地达到了预期的结果（包括 立法机构规定的目标）"

Answer 2

审计师是专门从事检查并进一步证实公司会计账目和报告的正确性、合理性和可接受性的专业人员。

Answer 3

审计是什么

Answer 4

Answer 5

audit

n 1: an inspection of the accounting procedures and records by a trained accountant or CPA [syn: audited account] 2: a methodical examination or review of a condition or situation; "he made an audit of all the plants on his property"; "an energy efficiency audit"; "an email log audit" v 1: of accounts and tax returns; with the intent to verify [syn: scrutinize, scrutinise, inspect] 2: attend academic courses without getting credit

audit

An examination of an organization's financial documents in order to determine whether the records and reports are valid and the information is fairly presented. An independent audit is usually conducted by a Certified Public Accountant who then issues an opinion as to whether the statements accurately and fairly represent the firm's operations and financial position. See also external audit, internal audit.

au·dit n.
An examination of records or financial accounts to check their accuracy.
An adjustment or correction of accounts.
An examined and verified account.

v. au·dit·ed, au·dit·ing, au·dits
v. tr.
To examine, verify, or correct the financial accounts of: Independent accountants audit the company annually. The IRS audits questionable income tax returns.
To attend (a course) without requesting or receiving academic credit.

v. intr.
To examine financial accounts.
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