79 contingent liability 或有负债 p-k qX
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80 control environment 控制环境 U @|_5[nl
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81 control procedures 控制程序 ^Quy64M
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82 control risk 控制风险 z(qz(`eGC&
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83 controversy 论战 \eCdGx?
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84 corporate governance 公司治理,公司管制 f'S"F
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85 corresponding figures 相应的计算 f6) H!SI
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86 cost of conversion 转换成本,加工成本 %|>i2
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87 cost 成本 J)o%83//
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88 courtesy 优待 #4>F%_
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89 creditors 债权人 I5]zOKlVR
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90 current audit files 本期审计档案 K#@FKv|("
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91 database management system (DBMS) 数据库管理制度 (数据管理系统) *VB*/^6A
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92 date of report 报告的日期 tP-c>|cz
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93 depreciation 折旧,贬值 zAewE@N#_
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94 design of the sample 样品的设计 |1o]d$3m
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95 detection risk 检查风险 ?$Pj[O^hl
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96 direct verification approach 直接核查法 ,")7uMZaF\
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97 directional testing 方向的抽查 ^E^: =Q?'_
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98 directors emoluments 董事酬金 RiklwR#~r/
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99 directors serve contracts 董事服务合约 uvL|T48
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100 disagreement with management 与经营的不一致 uY,FugWbl
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101 disclaimer of opinion 拒绝表示意见 EZ4qhda
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102 distributions 分销,分派 XJ"9D#"a>
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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 /_P`xm+=AC
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104 documenting the audit process 证明审计程序 jo;n~>3P
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105 due care 应有关注 Hg4Ut/0
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106 due skill and care 到期的技能和谨慎 6C:Lq%}
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107 economy 经济 y4') !e
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108 education 教育 Rjf|
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109 effectiveness 效用,效果 J0IK=Y
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110 efficiency 效益,效率 kcle|B
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111 eligibility / ineligibility 合格 / 无被选资格 o9/P/PZ\X
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112 emphasis of matter 物质的强调 <FP-]R)
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113 engagement economics 约定经济学 [kCn6\_<V
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114 engagement letter 业务约定书 bWqGypq4
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115 error 差错 W
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116 evaluating of results of audit procedures 审计手序的结果评估 O1z>A
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117 examinations 检查 UJb7v:^
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118 existence 存在性 E^g6,Y:i9
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119 expectations 期望差距 PSRGlxdO
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120 expected error 预期的错误 thh, V
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121 experience 经验 2dC)%]aLme