81 control procedures 控制程序
5 g) w3 ~5 f0 q8 W3 C 82 control risk 控制风险4 F! Q8 c6 m+ x9 x
83 controversy 论战
+ N5 B6 }6 V* O. g+ g 84 corporate governance 公司治理,公司管制$ g" \ f$ b0 z" ~1 E. J; B1 C
85 corresponding figures 相应的计算) b; r' c; m4 q4 L
86 cost of conversion 转换成本,加工成本
5 d) e7 C6 V$ k 87 cost 成本, o. m) Q' z) r# x3 O7 w# N& m
88 courtesy 优待1 q# n. y2 |, Q* k. r
89 creditors 债权人
: t% C) c/ U! L7 |0 h v9 V 90 current audit files 本期审计档案
8 S% b" i8 Q. ~ 91 database management system (DBMS) 数据库管理制度 (数据管理系统)5 r( ^8 T+ T0 x1 P5 w- u9 D+ _
92 date of report 报告的日期. v* Q8 R8 H4 L3 P" ^3 e
93 depreciation 折旧,贬值
9 Z) W- C6 f5 ^5 k, ~: t: W9 h# L 94 design of the sample 样品的设计
+ ^ L# y" E9 S6 y" ~ 95 detection risk 检查风险. S! M' K" j. O# M m2 F
96 direct verification approach 直接核查法" P; k" [/ m4 f! o" _
97 directional testing 方向的抽查4 k6 ~9 x: Q' O9 u+ E: y
98 directors emoluments 董事酬金
0 @2 `# m% x" Q2 H3 Y9 m 99 directors serve contracts 董事服务合约" c9 S3 i3 v5 @
100 disagreement with management 与经营的不一致
. l2 l Y. G* T+ r1 Q$ y! }- q5 Y2 k$ Z' Z 101 disclaimer of opinion 拒绝表示意见% t' O; n2 @! E7 W1 x
102 distributions 分销,分派# c1 D, }8 X" o: \) a( t
103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集
, f6 j# I3 x& r- n$ ] 104 documenting the audit process 证明审计程序
6 D/ C9 `# K; K% {' Z% ^, Y7 z7 x4 v 105 due care 应有关注" F/ e8 N& ^, I+ S2 j9 l& w8 e
106 due skill and care 到期的技能和谨慎7 H* f! f# L% ^& t% b G; z( g
107 economy 经济
N7 e) S) m5 ^( r 108 education 教育; _6 b6 W% j+ C/ J9 {7 K
109 effectiveness 效用,效果; K$ n3 y4 H4 @9 ~) B
110 efficiency 效益,效率2 G9 v' [% t, Y5 O$ }
111 eligibility / ineligibility 合格 / 无被选资格" S" I5 W0 e: X; l+ U
112 emphasis of matter 物质的强调5 t2 E* M; j5 r! W1 S
114 engagement letter 业务约定书
" M; A- J" z2 d+ _/ L2 w" C 115 error 差错9 k1 T1 u& N! M. A
116 evaluating of results of audit procedures 审计手序的结果评估% C% ?, S" k" z) M1 X. F9 G1 ?
117 examinations 检查' C( k7 _0 n& U4 d
118 existence 存在性/ D B( ^: {% s, M7 P! b
119 expectations 期望差距 |