金融英语考试辅导:审计与内部控制词汇4
) E. V1 _" l$ y3 _+ q 121 experience 经验
1 T. m1 p* m0 g* r 122 expert 专家( }. T3 I4 `! e, G: R
123 external audit 独立审计; F. h& }- `- {4 K: u
124 external review reports 外部的评论报告5 x. v' `6 V. o! H4 ^0 [( \' y5 B7 {
125 fair 公正# {0 V) } C; c% ]3 U
126 fee negotiation 费谈判/ U0 p8 Z+ m( p
127 final assessment of control risk 控制风险的确定评定
* g9 I" M5 B8 n* @! [& l/ \" x 128 final audit 期末审计, N. ?1 k! F) y( f+ C/ B
129 financial statement assertions 财政报告宣称+ _* l: g6 C* `
130 financial 财务
5 K: ?, p/ u' F. y! w4 a8 r( S 131 finished goods 产成品
+ @4 h) ~* L: N$ { 132 flowcharts 流程图
0 r" [9 x1 L0 R m 133 fraud and error 舞弊
1 x; s! ]6 a l. j$ g$ N' n 134 fraud 欺诈
$ M4 Q% b) D E* l' `/ i 135 fundamental principles 基本原理
/ s, U. ~0 \% W" _ 136 general CIS controls 一般的 CIS 控制
: Q. X1 o# c0 q0 l: P 137 general reports to mangement 对 (牛犬等的)疥癣的一般报告. o; i0 i, K8 H' a. B- H1 Z1 f
138 going concern assumption 持续经营假设
! U/ [' _! g! x, W 139 going concern 持续经营
" m* T. N0 m) {6 }. m4 a1 \ 140 goods on sale or return 货物准许退货买卖: J) I( P( A' g3 G! l6 {$ I
141 goodwill 商誉9 a% R8 V* {2 ` g) ?
142 governance 统治% N6 ?( e) P7 H% a7 t$ l$ g% L& j% D
143 greenbury committee greenbury 委员会
, e3 D; P/ V5 J# x. j) q 144 guidance for internal auditors 指导为内部审计员6 \1 y I. T4 g2 m' u( X; a0 u2 F
145 hampel committee hampel 委员会6 i" D: U2 i$ Z( O% c {, L; _
146 haphazard selection 随意选择1 L$ y: J, E: {1 a
147 hospitality 款待
1 W( v5 v# E+ r8 i1 Z 148 human resources 人力资源
/ J0 o2 C1 M. J; U 149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程
/ a* Q- r: g% c8 } 150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器
: M3 x: u9 f, C5 g4 [ 151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统
) w6 l$ U/ m, Y3 O8 c% x 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统# @+ c z! Z u& e4 e
153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑
! M/ U% W d; Z/ t 154 IAS 2 inventories 信息家电 2 库存- K8 K9 Y* ~( l3 q0 n5 Y; m
155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件
+ Z, X) b* m% ?- I# j* n/ D( A/ w! Y 156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师$ D W+ ~% [% d7 V
157 income tax 所得税* E& v3 Z: c" S6 r& b t4 w% |& b3 Q
158 incoming auditors 收入审计(查帐)员
8 C: c5 u' x# _: ^ 159 independent estimate 独立的估计
+ ?0 m! m) X" [2 y1 k- S2 c5 e& t 160 ineligible for appointment 无被选资格的为任命 |