-

--------------------------------------------------
Note added at 19 mins (2010-04-23 18:10:14 GMT)
--------------------------------------------------

в интернете широко используются financial and tax audit
http://www.walletpop.com/blog/2010/01/28/top-10-ways-to-avoi...
http://accounting-financial-tax.com/2009/09/7-major-phases-o...
еще вариант audit of financial statements and tax audit

http://en.wikipedia.org/wiki/Financial_statement
http://www.gaap.ru/biblio/audit/auditor/0504_01.asp



--------------------------------------------------
Note added at 36 mins (2010-04-23 18:27:34 GMT)
--------------------------------------------------

Financial Statement - это не "финансовые результаты" (т.е. отчет о прибылях и убытках, или income statement: http://ru.wikipedia.org/wiki/Отчёт_о_прибылях_и_убытках), т.к. является более широким понятием. В него входят такие виды отчетности как:
For a business enterprise, all the relevant financial information, presented in a structured manner and in a form easy to understand, are called the financial statements. They typically include four basic financial statements:[1]

1.Balance sheet: also referred to as statement of financial position or condition, reports on a company's assets, liabilities, and Ownership equity at a given point in time.
2.Income statement: also referred to as Profit and Loss statement (or a "P&L"), reports on a company's income, expenses, and profits over a period of time. Profit & Loss account provide information on the operation of the enterprise. These include sale and the various expenses incurred during the processing state.
3.Statement of retained earnings: explains the changes in a company's retained earnings over the reporting period.
4.Statement of cash flows: reports on a company's cash flow activities, particularly its operating, investing and financing activities.

http://en.wikipedia.org/wiki/Financial_statement