金融英语考试辅导:审计与内部控制词汇2
# E/ j4 A* l8 K6 V% a8 q, l4 j 41 authority attached to ISAs 代理权附上到国际砂糖协定( [1 u4 V/ a5 C$ z
42 automated working papers 自动化了工作文件/ o6 X7 I' K7 Y2 J: l# B+ z7 y
43 bad debts 坏账" l/ Q0 o$ k9 G; p4 i( _, G
44 bank 银行
( w' v- \/ L H$ i) b4 _ 45 bank reconciliation 银行对账单,余额调节表- A0 ~# q( p2 G! c
46 beneficial interests 受益权
$ g# T% ]+ C1 D2 W6 G, J# \ 47 best value 最好的价值( W. i) O2 Z' T
48 business risk 经营风险
$ a$ M3 s6 X2 G' H1 \4 x 49 cadbury committee cadbury 委员会1 l/ h! N2 {( c# | ~
50 cash count 现金盘点
6 ]( C" n/ X9 {4 v# ^/ S: Y 51 cash system 兑现系统- g6 Y0 ~7 y$ l% P# U
52 changes in nature of engagement 改变债务的性质上6 y; M2 z8 T0 f% A
53 charges and commitments 费用和评论. I1 l" A, v, D! y
54 charities 宽大
& ^! s! V0 a9 t2 L4 {6 I 55 tom walls tom 墙壁0 D- L U5 V" ]0 H9 M4 o8 q, d# U
56 chronology of an audit 一审计的年代表- x, {* V+ v6 p' K6 r0 J: g
57 CIS application controls CIS 申请控制9 d* }7 s" Y/ r# e1 y' b! D$ I
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器6 ]5 Y$ Z. k u$ m
59 client screening 委托人甄别
- _4 I7 V) p# j2 {2 H0 L" I1 t 60 closely connected 接近地连接
1 o0 [/ p" J8 Z% V 61 clubs 俱乐部
2 Z0 x; o! B @" G8 e& Q 62 communications between auditors and management 通讯在审计(查帐)员和经营之间
# G$ t1 N. b% ?. j. c7 H+ V) z 63 communications on internal control 内部控制上的通讯5 {& t# _5 B& E' c2 p
64 companies act 公司法
. i* }$ v8 P7 E' X: `6 B 65 comparative financial statements 比较财务报表& X2 W6 X% G- I" p+ C9 d
66 comparatives 比较的
1 p4 o8 [) K0 U/ V) h 67 competence 能力
7 N4 d# u) ^: n* w/ h 68 compilation engagement 编辑债务0 J; Y( @+ b( o
69 completeness 完整性" b; Y4 ^7 \. c$ X$ A
70 completion of the audit 审计的结束
* K% ~" s, S" t3 m' [ 71 compliance with accounting regulations 符合~的作法会计规则
- G) `: F* M: B 72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)7 }: L3 B7 N" |% m
73 confidence 信任& C& S) B6 |) a, M; _
74 confidentiality 保密性
! J1 j9 Y$ q4 d7 r5 J J 75 confirmation of accounts receivable 应收帐款的查证
[- O$ s, K% {$ | 76 conflict of interest 利益冲突! I. ^. o6 P1 g4 q+ P
77 constructive obligation 建设的待付款* c- W0 m$ t4 j6 c) K7 y
78 contingent asset 或有资产6 k! t) T# X) k0 }5 T" M* f
79 contingent liability 或有负债+ F' R1 d" s$ D q" `* `
80 control environment 控制环境 |