金融英语考试辅导:审计与内部控制词汇6+ p- f; a6 b* Q" p) o
201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表1 c8 F' d% ~6 L6 r3 I- I
202 isas and rss isas 和 rss4 K0 u/ ]# i6 Q$ v/ y0 H9 Q' A6 P' r
203 joint monitoring unit 连接检验单位# V- p& @0 r, r8 S. [3 k
204 knowledge of the entitys business 个体的企业知识
0 v& v4 m; {1 W 205 law and regulations 法和规则, q+ x! \/ _) `
206 legal and regulations 法定权利和规则3 P3 z& g Z- J+ W9 c& P# Z; V9 t
207 legal obligation 法定义务,法定责任
+ T* L* P2 d4 l/ s# q 208 levels of assurance 保险程度,保障水平
1 y9 q2 H2 B3 S/ S 209 liability 负债- m$ y+ S9 o% u0 y
210 limitation on scope 审计范围限制7 n, [& Y* O8 ~
211 limitation of audit 审计的提起诉讼的限期
/ o: {9 c2 J' ]% S( a 212 limitations of controls system 控制系统的提起诉讼的限期2 B) J& c( K1 c( f
213 litigation and claims 诉讼和赔偿
0 ^* _( Q9 T7 J: N& Z 214 litigation 诉讼 ]* Y; B: x7 p3 c' s
215 loans 借款,贷款
" v# [* G* {. T/ G/ d 216 long term liabilities 长期负债# l7 c1 e- A! |3 v
217 lowballing lowballing6 i N& G" W) v- u! l9 h& z
218 management 管理
& l- k2 d1 G% w# u 219 management integrity 经营完整
5 h% a+ }1 e2 j) {$ h4 i 220 management representation letter 管理当局声明书
+ i3 N+ p w# `& p. G 221 marketing 推销,营销,市场学) b8 j4 e5 Z+ ^& M2 F! m: T" }
222 material inconsistency 决定性的前后矛盾
2 O. F; ^! T4 b5 ?0 {: S4 L. C/ W 223 material misstatements of fact 重大误报
/ W, r8 {, N6 f: D8 M* r 224 materiality 重要性
: j* J$ Y" Y6 k0 Y+ X 225 measurement 计量# m# W( Q- T' m) Z
226 microcomputers 微型计算器
* b$ `9 R& y6 w1 }/ N8 D' u 227 modified reports 变更报告
% E/ h2 I2 B9 d6 `+ Z6 j/ X 228 narrative notes 叙述证券
2 o4 R3 T* G" u- v 229 nature 性质
0 S1 j1 I5 G5 n# }! D" } 230 negative assurance 消极保证3 M1 b5 g: P/ H: i/ x. F* z
231 net realizable value 可实现sp; 非本期的财产登记
2 V, {0 N' k. ^7 j: y- \4 G i 233 non-executive directors 非执行董事, q- e2 X) y X8 @
234 non-sampling risk 非抽样风险2 S& C; g) T9 ~
235 non-statutory audits 目标! V$ G, {$ x: v$ a( r+ w
236 objectivity 客观性
0 W& R( [$ Q4 \% |. O' h 237 obligating event 负有责任事件6 h" j3 z. X; J# d2 B+ y, L
238 obligatory disclosure 有拘束的揭示
3 c% u& W$ P3 t( s% `* R* k" q* a 239 obtaining work 获得工作! T% S- E3 n$ D' y! H3 R" {
240 occurrence 出现 |