79 contingent liability 或有负债 q):Ph&'r
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80 control environment 控制环境 CtItzp
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81 control procedures 控制程序 ^D`ARH
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82 control risk 控制风险 0NKo)HT
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83 controversy 论战 V0y Q
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84 corporate governance 公司治理,公司管制 HivmKn`
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85 corresponding figures 相应的计算 "7Qc:<ww
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86 cost of conversion 转换成本,加工成本 +o&&5&H
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87 cost 成本 O%:EPdoU
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88 courtesy 优待 >9KQWeD
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89 creditors 债权人 ~xz3- a/
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90 current audit files 本期审计档案 er
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91 database management system (DBMS) 数据库管理制度 (数据管理系统) pMJK?- )
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92 date of report 报告的日期 i^hgs`hvU
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93 depreciation 折旧,贬值 Nc4e,>$]&
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94 design of the sample 样品的设计 T/8*c0mU
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95 detection risk 检查风险 9H~{2Un
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96 direct verification approach 直接核查法 QC+oSb!!?
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97 directional testing 方向的抽查 =l&A9 >\
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98 directors emoluments 董事酬金 fG;(&Dx
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99 directors serve contracts 董事服务合约 `9%Q2Al
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100 disagreement with management 与经营的不一致 [3":7bB 'E
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101 disclaimer of opinion 拒绝表示意见 i,G )kt'H
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102 distributions 分销,分派 h#p1wK;N
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103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 =1D* JU
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104 documenting the audit process 证明审计程序 ]@@3]
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105 due care 应有关注 ,$ICv+7]
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106 due skill and care 到期的技能和谨慎 y@!kp*0
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107 economy 经济 ii%n:0+zm
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108 education 教育 wA`A+Z2*?
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109 effectiveness 效用,效果 VN=S&iBa/
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110 efficiency 效益,效率 'WH@Zk/l
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111 eligibility / ineligibility 合格 / 无被选资格 =Mc]FCV
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112 emphasis of matter 物质的强调 F8 4LMk?U
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113 engagement economics 约定经济学 Q}!U4!{i|p
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114 engagement letter 业务约定书 p-U'5<n
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115 error 差错 5utMZ>%w_#
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116 evaluating of results of audit procedures 审计手序的结果评估 htg+V-,
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117 examinations 检查 5gq3 >qo
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118 existence 存在性 QsYc 9]:
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119 expectations 期望差距 `nMHuv
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120 expected error 预期的错误 o?P(Fuf
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121 experience 经验 3"'|Ql.H