79 contingent liability 或有负债 xD|/98
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80 control environment 控制环境 R=/^5DZ}
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81 control procedures 控制程序 MPS{MGVjbJ
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82 control risk 控制风险 :\Pk>a
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83 controversy 论战 y?r:`n
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84 corporate governance 公司治理,公司管制 M@TXzn!&o
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85 corresponding figures 相应的计算 ";>>{lYA.
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86 cost of conversion 转换成本,加工成本 &a/F"?9jL
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87 cost 成本 I"_``*/1
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88 courtesy 优待 a,EApUWw
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89 creditors 债权人 -nsI5\]
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90 current audit files 本期审计档案 eG
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91 database management system (DBMS) 数据库管理制度 (数据管理系统) *!W<yNrR
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92 date of report 报告的日期 MT?;9ZV}
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93 depreciation 折旧,贬值 1vmK
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94 design of the sample 样品的设计 #&oL iz=hZ
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95 detection risk 检查风险 R,
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96 direct verification approach 直接核查法 'TdO6
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97 directional testing 方向的抽查 piy_9nk
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98 directors emoluments 董事酬金 |J_kS90=
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99 directors serve contracts 董事服务合约 x9lG$0k:V
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100 disagreement with management 与经营的不一致 zHT22o56X
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101 disclaimer of opinion 拒绝表示意见 ;`(l)X+7
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102 distributions 分销,分派 QL{ ^
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103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 g6wL\g{29
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104 documenting the audit process 证明审计程序 Hyj<Fqr!.
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105 due care 应有关注 ]a
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106 due skill and care 到期的技能和谨慎 ahnQq9
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107 economy 经济 S.Z2gFE&tu
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108 education 教育 <)J83D0$E
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109 effectiveness 效用,效果 7E}.P1
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110 efficiency 效益,效率 lCznH?[
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111 eligibility / ineligibility 合格 / 无被选资格 Oosr`e@S
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112 emphasis of matter 物质的强调
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113 engagement economics 约定经济学 <Y9 L3O`[
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114 engagement letter 业务约定书 ];n3H~2
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115 error 差错 /Mg$t6vM
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116 evaluating of results of audit procedures 审计手序的结果评估 [RqL0EP
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117 examinations 检查 qVpV ZH!
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118 existence 存在性 X`n)]~
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119 expectations 期望差距 7v8V0Gp
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120 expected error 预期的错误 YKk*QcAn
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121 experience 经验 =jWcD{;1I}