会计是研究如何对在生产过程中的价值活动进行计量、记录和预测；在取得以财务信息为主的经济信息基础上，监督、控制价值活动，促进再生产过程，不断提高经济效益的一门经济管理学科。审计是独立于被审计单位的机构和人员。对被审计单位的财政，财务收支及其有关的经济活动的真实，合法和效益进行检查，评价，公证的一种监督活动。
会计与审计程序 accounting and auditing procedure
中国会计与审计 Chinese Accounting and Auditing
基建会计与审计 ConstructionAccountingandAuditing
区分会计与审计 Distinguish between accounting and Auditing
会计与审计专业 accounting and auditing
会计学与审计学 Accounting and Auditing
会计法与审计法 Accounting Law and Audit Law
会计、审计与职责 Accounting, Auditing and Accountability
会计、审计与报告 SEAAR
A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
对内部会计控制的研究，在会计与审计研究领域中历来倍受关注，世界各国都给予了高度的重视。
The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world.
会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。
Creation and development of accountancy and audit are affinal, even both exist stage difference, but it total level's always wenting with should with synchronously perfect of.
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