审计准则(audit standand):会计师团体所订约束会员行为的准则。旨在保证审计质量。▲一般公认的审计准则(generally accepted auditing standards简称GAAS):美国公布的审计准则业经AICPA(美国会计师协会)所正式接受,用以约束其会员,确保会计师工作的素质。▲审计准则概论(Statements on Au dit Standards简称SAS):AICPA审计准则委员会所发行的一系列报告,作为一般公认审计准则的解释篇。▲财务遵循审计(financial complia nce audit):指查明企业会计报表、所得税结算申报表或其他财务报告是否已遵照颁布的法规或标准所造具的审计报告。▲比较审计(audit by eomparison):证实试验的一种,审计人员将当年度每月份收入、费用的总数和上年度各相应月份的数字相比较,也 Audit standand: A guideline for the behavior of a member of a group of accountants. Designed to ensure the quality of the audit. ▲ generally accepted auditing standards (generally accepted auditing standards referred to as GAAS): The United States published auditing standards industry by the AICPA (American Institute of Certified Public Accountants) officially accepted to restrain its members to ensure the quality of the work of accountants. ▲ Statements on Au dit Standards (SAS): A series of reports issued by the AICPA Auditing Standards Board as an explanation of generally accepted auditing standards. ▲ financial compliance audit (financial complia nce audit): refers to identify whether the enterprise accounting statements, income tax return or other financial reports have been complied with the regulations or standards issued by the audit report. ▲ comparative audit (audit by eomparison): a test confirmed that the auditors will be the current monthly income, the total number of expenses compared with the corresponding figures for the previous year, also