79 contingent liability 或有负债 W><dYy=z5
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80 control environment 控制环境 +y#T?!jQYj
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81 control procedures 控制程序 m7
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82 control risk 控制风险 `aqrSH5^h
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83 controversy 论战 3I|3wQ &#(
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84 corporate governance 公司治理，公司管制 kL S(w??T
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85 corresponding figures 相应的计算 jAND7&W
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86 cost of conversion 转换成本，加工成本 %g cc
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87 cost 成本 33 ~qgK1>
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88 courtesy 优待 x3e]d$
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89 creditors 债权人 me \cLFw
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90 current audit files 本期审计档案 d'l$$%zJ
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91 database management system （DBMS） 数据库管理制度 （数据管理系统） !RlC~^
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92 date of report 报告的日期 ee Up 1g
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93 depreciation 折旧，贬值 W3Ulewa
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94 design of the sample 样品的设计 A CV ek
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95 detection risk 检查风险 f]d!hz !
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96 direct verification approach 直接核查法 _a+ICqR
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97 directional testing 方向的抽查 LQ-6vrbs
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98 directors emoluments 董事酬金 IbWPlbH
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99 directors serve contracts 董事服务合约 g-yi xU
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100 disagreement with management 与经营的不一致 i ~& c|
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101 disclaimer of opinion 拒绝表示意见 o6?l/nJ
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102 distributions 分销，分派 [BBpQN.^q6
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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 4VIg>EL*
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104 documenting the audit process 证明审计程序 4w {-'M.B
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105 due care 应有关注 Qa$NBNxKl
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106 due skill and care 到期的技能和谨慎 ]0D 9N"
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107 economy 经济 HR3_@^<7
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108 education 教育 ( L|} `
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109 effectiveness 效用，效果 2q %K)h
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110 efficiency 效益，效率 WL\^F#:
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111 eligibility / ineligibility 合格 / 无被选资格 G[q9A$yw
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112 emphasis of matter 物质的强调 3
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113 engagement economics 约定经济学 <pOl[5v]
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114 engagement letter 业务约定书 F14(;'Az
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115 error 差错 \ $;~7 4}
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116 evaluating of results of audit procedures 审计手序的结果评估 9Q@*0 -
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117 examinations 检查 :l~E E!
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118 existence 存在性 9bEM#Hj
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119 expectations 期望差距 z{6 YC~
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120 expected error 预期的错误 B ~_Spp
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121 experience 经验 J v<$*TVS0
