第一类是相同论,如:“审计目标(Audit Objectives)即审计目的。”{13}“审计目标(Auditing Objective)在一定意义上与审计目的是同义词。
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specific audit objectives 审计具体目标
effectiveness of audit objectives 审计效果目标
Audit Results Against Objectives 对照目标监督结果
You were able to obtain a clear understanding of the audit objectives and the scope?
您能够对审计的目标和范围有个清晰的认识?
The audit objectives and scope of work were not clearly defined at the start of the audit.
审计一开始就没有明确地界定审计目标和工作范围。
The author compares the three levels of business fraud auditing, —auditors, audit scopes and audit reports according to their audit objectives.
这三个层次在审计目标、审计主体、审计范围和审计报告等方面都存在着区别。
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