79 contingent liability 或有负债 wr) \GJ#>
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80 control environment 控制环境 D&dh>Pe1;
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81 control procedures 控制程序 ehpU`vQz
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82 control risk 控制风险 6zZT5
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83 controversy 论战 ITt*TuS2c
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84 corporate governance 公司治理,公司管制 ^b;3Jj
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85 corresponding figures 相应的计算 Jyz*W!kI
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86 cost of conversion 转换成本,加工成本 : Yb_
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87 cost 成本 _ ;!$1lM[
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88 courtesy 优待 x@p1(V.
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89 creditors 债权人 Ux!q(9<_
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90 current audit files 本期审计档案 <K:L.c!
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91 database management system (DBMS) 数据库管理制度 (数据管理系统) :'$V7LZ5
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92 date of report 报告的日期 [.Y]f.D
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93 depreciation 折旧,贬值 .3
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94 design of the sample 样品的设计 %_L~"E 2e
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95 detection risk 检查风险 8
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96 direct verification approach 直接核查法 7%sx["%@
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97 directional testing 方向的抽查 qy( kb(J
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98 directors emoluments 董事酬金 X
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99 directors serve contracts 董事服务合约 |I2~@RfpO:
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100 disagreement with management 与经营的不一致 Swxur+hfH
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101 disclaimer of opinion 拒绝表示意见 E5X#9;U8E"
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102 distributions 分销,分派 2~y<l
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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 6
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104 documenting the audit process 证明审计程序 Qm)
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105 due care 应有关注 .)|2^ 'W
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106 due skill and care 到期的技能和谨慎 VfT@;B6ALF
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107 economy 经济 q71V]!
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108 education 教育 u|sdQ
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109 effectiveness 效用,效果 G<FB:?|
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110 efficiency 效益,效率 dk_! ~Z
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111 eligibility / ineligibility 合格 / 无被选资格 c{{RP6o/j=
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112 emphasis of matter 物质的强调 M=sGPPj
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113 engagement economics 约定经济学 B42qiV2/k
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114 engagement letter 业务约定书 r:Ok z
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115 error 差错 KS R'X0'
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116 evaluating of results of audit procedures 审计手序的结果评估 tKCX0UZ'
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117 examinations 检查 <.U(%`|
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118 existence 存在性 |5(un/-C
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119 expectations 期望差距 NI2-*
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120 expected error 预期的错误 )E}eK-Yu
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121 experience 经验 3z!^UA>q