审计程序是审计工作从开始到结束的整个过程。一般包括三个主要的阶段，即计划阶段、实施审计阶段和审计完成阶段。主要工作包括：调查了解被审计单位的基本情况；与被审计单位签订业务约定书；初步评价被审计单位的内部控制；确定重要性水平；分析审计风险；编制审计计划，对被审计单位内部控制进行控制测试；对会计报表项目进行实质性测试；整理、评价执行审计业务中收集到的审计证据；复核审计工作底稿;形成审计意见，编制审计报告。
... audit plan 审计计划 audit program 审计程序 audit report as a means of communication 审计报告如一个通讯方法 ...
基于2个网页-相关网页
会计与审计程序 accounting and auditing procedure
实施追加的审计程序 perform additional audit procedures ; perform m additional audit procedures
证明审计程序 documenting the audit process
电脑审计程序 computer audit programme
计算机审计程序 computerauditprogramme ; computer audit programme ; [审计] computer audit program
审计程序规划 Audit Programming
追加审计程序 additional audit procedures
计划和实施审计程序 plan and perform audit procedure
The former rests auditor capability, audit procedure, audit sampling and audit devotion; the latter rests with audit independence. Audit quality results from joint operation of these factors.
前者取决于审计师的执业能力、审计程序、审计取样以及审计投入等因素；后者是由审计师的独立性决定的，审计质量是这些因素共同作用的结果。
参考来源 - 上市公司审计质量研究·2,447,543篇论文数据，部分数据来源于NoteExpress
核数师不会对选择的审计程序作出判断。
The auditor does not exercise judgment in the selection of audit procedures.
德国(还有西班牙)在该基金的审计程序中的一次复审期间，延迟了付款。
Germany (and also Spain) are delaying their payments during a review of the fund's auditing procedures.
通常审计师很难发现舞弊，但是德勤今年的审计程序在这方面似乎非常有效。
It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
应用推荐