欧洲审计院为欧洲联盟主要下设机构之一。其主要职责是审计欧盟及其所属机构的账务以及财政收支。另外,欧洲审计院还可以对接受欧盟援助的非成员国进行审计。欧洲审计院成立于1975年,总部设在卢森堡。欧洲审计院成员需由欧洲议会协商通过并由欧盟理事会任命,其任期为六年。欧盟审计院设主席一职,任期为三年,由选举产生,允许连任。
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