全部审计,是指对被审单位被审期间全部经济活动和会计资料进行审核检查。进行全部审计时可以只对被审期内的各项财务收支进行审计,也可既对财务收支又对经济效益进行审计。
计算机审计系统是对全部审计业务和审计信息进行综合管理、利用的集成计算机网络系统。
Computer-based audit system is an assembling computer Internet network, which can manage and utilize all the audit business and information.
联邦审计员首次表示,这笔现金中的一部分或全部可能已经被盗,不只是在账目上丢失。
For the first time, federal auditors are suggesting that some or all of the cash may have been stolen, not just mislaid in an accounting error.
战略审计应采取由董事会主导的审计模式; 战略审计的对象是有关企业战略管理过程的全部信息及其资料。
Strategic audit takes the board-based audit as its mode and the objectives of such audit include all the information and materials concerned in the process of strategic management.
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