事后审计是事前审计的对称。由独立的机构和人员对被审单位已发生的财政财务收支和其他经济活动进行的审查和评价。会计报表审计和全部审计这类传统的审计均属于事后审计。政府审计、民间审计大多数是实施后审计,内部审计也经常进行事后审计。
事后审计 audit afterwards; ex post audit; postaudit 事后 after the event; afterwards◇事后承诺 after consent; 事后从犯 accessory after the fact; .
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...s: project cost audit in advance; thing; audit; audit afterwards [gap=54]关键词:工程造价;事前审计;事中审计;事后审计 ...
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... positive convenants 积极条款 post-completion audit 事后审计 precautionary motive 预防动机 ...
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浅谈期后事项的审计 Xinjiang State Farms Economy
长期以来,我国工程项目竣工结(决)算审计带有明显的事后审计特征。
In China, for a long time, auditing completed final account (estimate) of construction project has been featured with a significant post-audit.
面对公共资金领域严峻形势,通常事后审计已晚,要加强事中监管,严格界定罪与非罪。
In the face of the grim situation of public financing, usually post audit is late, must strengthen formative regulation, strictly distinguishing crime and non crime.
应建立事前、事中、事后审计相结合的内部审计监督与评价体系,促进内部审计规范化、制度化。
An internal evaluating and supervising system should be established for the audit throughout the whole processs...
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