金融英语考试辅导:审计与内部控制词汇6
/ K1 a, H# G, D 201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表
0 N9 D$ Y% `$ a# B/ c* N 202 isas and rss isas 和 rss/ f) p) x# K! }( p! e: h$ n, B
203 joint monitoring unit 连接检验单位
) A( C! L# }9 I; h8 }( Q, N' j) m$ K 204 knowledge of the entitys business 个体的企业知识
7 ~' c! c) J8 V% b0 P- S 205 law and regulations 法和规则
* O& G9 H7 H7 s" H# |1 f: H 206 legal and regulations 法定权利和规则
# x- c! M4 p" }8 L: O% z$ E 207 legal obligation 法定义务,法定责任
$ N) u1 m; T/ ~" m) h' A1 O 208 levels of assurance 保险程度,保障水平4 [7 ^6 C+ w5 E9 Z1 @% q+ ~9 c
209 liability 负债' v; | [& N+ w( X0 i( ~* n
210 limitation on scope 审计范围限制
4 Y% L2 M4 {% X5 F 211 limitation of audit 审计的提起诉讼的限期: D( a" | M P9 g
212 limitations of controls system 控制系统的提起诉讼的限期
& k) Q5 S: E5 | 213 litigation and claims 诉讼和赔偿 s* [9 O. n4 j. C- P$ G
214 litigation 诉讼% g! C, [0 k+ n; y4 I* X: `
215 loans 借款,贷款
% b* F5 V; e, }" c 216 long term liabilities 长期负债
* R8 U) o4 Q: i: o0 e) ^ 217 lowballing lowballing
! s* d+ E; {; U3 e 218 management 管理
% g/ f& S8 _8 J+ X+ O0 Y4 s9 q 219 management integrity 经营完整$ M) y* d0 | ]; ?6 ]8 `7 F6 D) j
220 management representation letter 管理当局声明书2 U$ x, ]- N, K$ \6 e8 ~/ I7 H
221 marketing 推销,营销,市场学, ]6 ` S* t8 T6 v
222 material inconsistency 决定性的前后矛盾
8 [7 [, } q0 \; Q. N! V 223 material misstatements of fact 重大误报4 ~6 U! j" z" q
224 materiality 重要性
- O( h" o$ T6 f; t2 [# Y8 V 225 measurement 计量
) X2 D) m4 {2 ]+ g 226 microcomputers 微型计算器& o/ _8 X# \8 D( `
227 modified reports 变更报告1 K& h- O g" q1 p7 Y4 O1 x
228 narrative notes 叙述证券
8 ]# B2 d. J* y+ Q8 P( j- ^/ F$ k 229 nature 性质$ V$ s3 p# w" A% M
230 negative assurance 消极保证
6 o5 z$ i: ^5 \/ s8 e! c' U 231 net realizable value 可实现sp; 非本期的财产登记
" {9 o# z4 w8 `2 f0 ~3 S) g- e5 E! c 233 non-executive directors 非执行董事
7 o; i; {8 ^7 j7 P. c% p" R/ X 234 non-sampling risk 非抽样风险5 R2 k3 X' ?' R: ?: n! m; s! C" E4 W
235 non-statutory audits 目标 C5 t1 w" k& _0 L7 s- E4 F
236 objectivity 客观性' k _" n9 o: ~, r
237 obligating event 负有责任事件
! F, A" t4 Y% L* m! q 238 obligatory disclosure 有拘束的揭示
6 B ]! U6 Z0 G) X# o 239 obtaining work 获得工作: p& c6 g Q0 L
240 occurrence 出现 |