audit

出处：按学科分类—经济 上海科学技术文献出版社《英汉金融新词库》第23页（3883字）

【释义】：

n．审计，稽核，查账v．稽核，查账

‖audit account查账audit-accountant审计会计师audit adjustment查账调整audit analysis审计分析audit budget审计预算audit bureau审计局audit by test抽样审计audit certificate审计报告audit clerk查账员audit collection and payment on industrial-commerclal consolidated tax工商统一税征收审计audit committee查账委员会audit conclusion审计结论audit contract查账合同audit cost审计成本audit diary查账日记audit expenses审核费用audit fee审计费audit for balance account结算往来审计audit for balance of finance财政结余审计audit for balance sheet资产负债表审计audit for borrowing money from the bank银行借款审计audit for credit operations信贷业务审计audit for non-budgeting funds预算外资金审计audit for special appropriation funds专项拨款审计audit for synthesis finance and character loan plan综合财政信贷计划审计audit instruction查账指南audit law审计法audit machinery审计机构audit memorandum查账备忘录audit note查账通知audit of account titles会计科目审计audit of bank loan银行借款审计audit of audit of collection and payment on customs duty关税征收审计audit of cost account成本核算审计audit of deed tax契税审计audit of discount on export出口折让审计audit of expenditure支出审计audit of financial expenditure财务支出审计audit fiinancial revenue and expenditure财务收支审计audit of financial settlement财务结算审计audit financial statement财务报表审计audit of foreign exchange外汇审计audit of foreign exchange deposit外汇存款审计audit of foreign exchange dispatch in and out外汇调进调出审计audit of foreign exchange loan外汇贷款审计audit of foreign exchange payment on export出口外汇支出审计audit of foreign exchange quota外汇额度审计audit of fund management and use资金管理利用审计audit of fund useful effect资金利用效果审计audit of loan repayment with payable tax以税还贷审计audit of loans贷款审计audit of loans for special purpose专用借款审计audit of notes payable应付票据审计audit of public loans公债审计audit of public properties公有财产审计audit of receipt from export tax refund出口退税收入审计audit of reserve fund后备基金审计audit of returns决算审计，赢利审计audit of savings business储蓄业务审计audit of settlement on foreign exchange accounts外汇账款结算审计audit of special deposit专项存款审计audit of special fund专项资金审计audit of tax gathering税款征收审计audit of tax payment纳税审计audit of tax refund税收退库审计audit of tax registration税务登记审计audit of tax relief减税免税审计audit of value added tax on import products进口产品增值税审计audit of vault cash库存资金审计audit on allocation of commerce profits商业企业利润分配审计audit on banking business银行业务检查audit phases审计阶段audit plan查账计划audit plan and supervision审计计划和监督audit policy审计政策audit practice inspection对审计工作的审查audit procedure查账程序，审计程序audit procedure of loan items贷款项目审计程序audit program审计程序表audit project审计项目audit rating sheets审计等级表audit record审计记录audit regulations审计条例audit report审计报告audit report liability审计师的报告责任audit report of refusing to express opinion拒绝表示意见的审计报告audit report on financial statement财务报表审计报告audit review of interim statements期中报表审计audit target审计对象audit technique审计技术audit voucher审核凭证audit year审计年度audit working sheet查账计算表other earnings audit其他收入审计theoretical system of audit审计理论体制audited account审计决算audited financial statement已审核的财务报表audited net sales扣除折让、退货后的净销售额auditing n．查账，审计(学)，审核auditing administration审计署auditing amount审计金额auditing bulletins审计报告auditing committee经费审查委员会auditing department稽核部auditing inspection税务稽查auditing norm审计规范auditing notice审计通知书auditing notice delegated power授权审计通知书auditing notice entrusted委托审计通知书auditing of account查账auditing officers查账员auditing offices审计机关auditing practice审计实务，查账实务auditing principle审计原理(则)auditing procedures审计手续auditing proof审计证明auditing punishment审计制裁auditing revisit system审计回访制度auditing service审计业务auditing standard审计标准auditing system审计制度third-party beneficiary of auditing审计第三受益人thirdparty on auditing审计第三关系人under-auditing审计不足auditor n．稽查员，审计员(师)auditor card审计证auditor general审计长certified internal auditor注册内部审计人chief auditor审计长field auditor现场监查员independent auditor独立审计员internal auditor内部审计员itinerating auditor赴外稽核professional auditor专业查账员resident auditor常驻审计员staff auditor雇用查账员standing auditor常任审计traveling auditor巡回查账员auditor’s certificate审计证明书auditorship n．会计稽查员职务