79 contingent liability 或有负债 ]wMd!.lm-
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80 control environment 控制环境 __fa,kK {?
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81 control procedures 控制程序 @@"}i7
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82 control risk 控制风险 $l@n
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83 controversy 论战 \
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84 corporate governance 公司治理,公司管制 jNhiY
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85 corresponding figures 相应的计算 u9ObFm$7
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86 cost of conversion 转换成本,加工成本 thy)J.<J
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87 cost 成本 {+%|nOWV
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88 courtesy 优待 XP'<\
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89 creditors 债权人 C62:G+W&o
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90 current audit files 本期审计档案 NF8'O
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91 database management system (DBMS) 数据库管理制度 (数据管理系统) )c!7V)z
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92 date of report 报告的日期 un([3r
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93 depreciation 折旧,贬值 %Xc50n2Z
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94 design of the sample 样品的设计 & mwQj<Z
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95 detection risk 检查风险 wX5Yo{
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96 direct verification approach 直接核查法 tljZE)
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97 directional testing 方向的抽查 [d
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98 directors emoluments 董事酬金 #gn{X!;-;
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99 directors serve contracts 董事服务合约 .TZ0FxW
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100 disagreement with management 与经营的不一致 r9MS,KG8
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101 disclaimer of opinion 拒绝表示意见 ?+Gc.lU
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102 distributions 分销,分派 (zbV-4C
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103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 X!H[/b:1O
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104 documenting the audit process 证明审计程序 vge4&H3a&
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105 due care 应有关注 <"/b 5kc
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106 due skill and care 到期的技能和谨慎 9dS <^E(ZF
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107 economy 经济 WxPu{N
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108 education 教育 RJ}%pA4I
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109 effectiveness 效用,效果 zXX=
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110 efficiency 效益,效率 )<ig6b%
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111 eligibility / ineligibility 合格 / 无被选资格 {ovt
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112 emphasis of matter 物质的强调 y
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113 engagement economics 约定经济学 *2,tGZ
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114 engagement letter 业务约定书 =Jyi9VN=&
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115 error 差错 GN1Q\8)o
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116 evaluating of results of audit procedures 审计手序的结果评估 ,I|3.4z
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117 examinations 检查 K&"ZZFd_
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118 existence 存在性 k2-+3zx
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119 expectations 期望差距 shkyN
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120 expected error 预期的错误 +HDfEo T
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121 experience 经验 2I[(UMI$7