按照审计关系人理论，审计行为的发生必须有审计人（Auditor），被审计人 （Auditee）和审计委托人与接受人（Auditreceiver）这样三方关系人，并分别被 称为第一关系人、第二关系人和第三关系人。
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如果你的会计账目曾被审计过，无论你怎么认为，审计师们同样也是人。
WHATEVER you might think if your accounts have ever been qualified, auditors are only human.
检察官说这两名利比里亚人把世界展望组织的食物援助几乎都卖了；审计师说三分之一的粮援被分发到子虚乌有的镇子。
Prosecutors said the two Liberians had sold nearly all of World Vision's food aid; auditors said a third of it was allocated to towns that did not exist.
一些人把知识审计看作是商业需求评估、文化评估以及什么样的知识被需要、是有用的、在丢失、被应用和被包含的检测。
Some people view the knowledge audit as being the business needs assessment, cultural assessment, and an examination of what knowledge is needed, available, missing, applied, and contained.
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