79 contingent liability 或有负债 [8kufMY|
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80 control environment 控制环境 J Wh5gOXd
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81 control procedures 控制程序 9$
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82 control risk 控制风险 =c(t;u6m-
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83 controversy 论战 Oax6_
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84 corporate governance 公司治理,公司管制 /v <FH
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85 corresponding figures 相应的计算 EPd9'9
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86 cost of conversion 转换成本,加工成本 !#NGGIp;
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87 cost 成本 K/flg|uZ/V
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88 courtesy 优待 KbXENz&C
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89 creditors 债权人 De<kkR{4
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90 current audit files 本期审计档案 Hf$pwfGcY]
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91 database management system (DBMS) 数据库管理制度 (数据管理系统) j7XU FA
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92 date of report 报告的日期 y/.I<5+Bu
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93 depreciation 折旧,贬值 vY"i^a`f
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94 design of the sample 样品的设计 ZRy'lW
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95 detection risk 检查风险 |34M.YjA
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96 direct verification approach 直接核查法 {W' 9k
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97 directional testing 方向的抽查 V[#$Sz[G
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98 directors emoluments 董事酬金 _O$7*k
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99 directors serve contracts 董事服务合约 #xoFcjRE
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100 disagreement with management 与经营的不一致 -;Ij ,
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101 disclaimer of opinion 拒绝表示意见 olxnQYFo
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102 distributions 分销,分派 r.ib"W#4
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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 NY3/mS3w
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104 documenting the audit process 证明审计程序 jU}iQM
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105 due care 应有关注 >Tp`
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106 due skill and care 到期的技能和谨慎 0%
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107 economy 经济 W @]t
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108 education 教育 6
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109 effectiveness 效用,效果 PLueH/gC .
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110 efficiency 效益,效率 ?m\?
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111 eligibility / ineligibility 合格 / 无被选资格 Q35D7wo'}
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112 emphasis of matter 物质的强调 7?p
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113 engagement economics 约定经济学 3y}8|ML
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114 engagement letter 业务约定书 VT2f\d[Q
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115 error 差错 _-:
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116 evaluating of results of audit procedures 审计手序的结果评估 _W
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117 examinations 检查 ?_j]w%Hz
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118 existence 存在性 ,DD}o
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119 expectations 期望差距 VJSkQ\KD
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120 expected error 预期的错误 (b"kN(
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121 experience 经验 6){nu rDBG