79 contingent liability 或有负债 L `2{H%J`
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80 control environment 控制环境 *o=Z~U9z
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81 control procedures 控制程序 "+Ks#
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82 control risk 控制风险 @sR/l;
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83 controversy 论战 i&HU7mP/
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84 corporate governance 公司治理,公司管制 k]4CN
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85 corresponding figures 相应的计算 %PVu>^
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86 cost of conversion 转换成本,加工成本 B
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87 cost 成本 BT:b&"AR[
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88 courtesy 优待 .
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89 creditors 债权人 0l(G7Ju
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90 current audit files 本期审计档案 ubl
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91 database management system (DBMS) 数据库管理制度 (数据管理系统) .j!:Hp(z}
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92 date of report 报告的日期 TIV|7nKL
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93 depreciation 折旧,贬值 'pAq;2A
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94 design of the sample 样品的设计 iA2TvP#
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95 detection risk 检查风险 voN, u>U
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96 direct verification approach 直接核查法 u_=>r_J[b
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97 directional testing 方向的抽查 %H"AHkge:a
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98 directors emoluments 董事酬金 B3u:D"t
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99 directors serve contracts 董事服务合约 !O,`Z`T?
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100 disagreement with management 与经营的不一致 )=h+5Z>E1
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101 disclaimer of opinion 拒绝表示意见 (
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102 distributions 分销,分派 ECOzquvM
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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 B?XqH_=0L
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104 documenting the audit process 证明审计程序 +_fxV|}P
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105 due care 应有关注 9H%L;C5<
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106 due skill and care 到期的技能和谨慎 0o!Egq_
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107 economy 经济 tjy@sO/Q
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108 education 教育 gDsb~>rb|
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109 effectiveness 效用,效果 _%aJ/Y0Cy
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110 efficiency 效益,效率 X04JQLhy"
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111 eligibility / ineligibility 合格 / 无被选资格 `oH6'+fT`;
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112 emphasis of matter 物质的强调 .{#J2}+[_}
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113 engagement economics 约定经济学 =I9RM9O<
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114 engagement letter 业务约定书 )1!*N)$
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115 error 差错 $>PV6
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116 evaluating of results of audit procedures 审计手序的结果评估 #ANbhHG
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117 examinations 检查 H(j983
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118 existence 存在性 `GT{=XJfY
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119 expectations 期望差距 8d"Ff
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120 expected error 预期的错误 ZncJ
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121 experience 经验 iyf vcKO