金融英语考试辅导:审计与内部控制词汇3
0 }- ]! D9 H$ L3 y9 f7 z+ Y 81 control procedures 控制程序; C7 M; |" l" Z. l
82 control risk 控制风险
. l( q' x( v" I/ O( o6 n5 O- n$ o 83 controversy 论战2 T! r. q5 L$ h% ~3 A. v4 d9 {6 l- ]
84 corporate governance 公司治理,公司管制- f: a3 S2 e' J6 `4 X
85 corresponding figures 相应的计算9 `4 Q0 g% N% M1 L# p
86 cost of conversion 转换成本,加工成本! d# C4 B$ C6 E( K6 j2 q
87 cost 成本# ^4 \: V t3 C' q6 v
88 courtesy 优待% t# H: n% B! w/ A
89 creditors 债权人) F7 M+ k) K" O m/ t1 N$ }
90 current audit files 本期审计档案8 E" k7 m+ [7 f
91 database management system (DBMS) 数据库管理制度 (数据管理系统)9 ~- y$ k/ _7 X4 N, M
92 date of report 报告的日期) u8 Q" a4 H6 [! T C( e
93 depreciation 折旧,贬值
0 A2 o: K1 r4 W 94 design of the sample 样品的设计 95 detection risk 检查风险
6 s3 {0 l+ d# R 96 direct verification approach 直接核查法
# K: B* ?/ r; W7 h/ h; f 97 directional testing 方向的抽查/ {& t. I( Y: h# g" b) F
98 directors emoluments 董事酬金 x" o7 i' w2 |9 `6 @
99 directors serve contracts 董事服务合约
- Q9 A- ~8 @) N1 E& l2 n 100 disagreement with management 与经营的不一致+ K# i5 c) z4 |2 c5 J1 y
101 disclaimer of opinion 拒绝表示意见% a: D1 z9 c* o _* B
102 distributions 分销,分派' c( V3 p+ y4 f+ k% e
103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集, w, o! u2 u. h; j& ?
104 documenting the audit process 证明审计程序; H0 Y& I) ~& f+ s4 |: t
105 due care 应有关注
, n: n3 ^7 P. Q' V8 V; U; P9 y2 c 106 due skill and care 到期的技能和谨慎
5 C- c4 Y4 C" F+ K: f 107 economy 经济/ X: P D# V* q7 r* Z+ K1 w
108 education 教育
9 {! Z/ l$ j+ b 109 effectiveness 效用,效果
7 }7 `! U3 Z5 A# z B( [ 110 efficiency 效益,效率% w1 z" u. U% z
111 eligibility / ineligibility 合格 / 无被选资格
6 M1 \, U5 R( ?5 o- S- {9 L8 U 112 emphasis of matter 物质的强调
, h) y, S. v6 ~* i0 o 114 engagement letter 业务约定书# s# N7 a/ ~' F0 Y. t9 H9 q0 X
115 error 差错- v! Z6 }8 a. T
116 evaluating of results of audit procedures 审计手序的结果评估. H/ z8 u3 M6 C, R! }4 ~, ~
117 examinations 检查9 E2 \9 c- r. Q
118 existence 存在性: j* O+ r' j" M
119 expectations 期望差距
3 J+ w; Z9 u2 ]. V) {1 [8 Y r/ ^ 120 expected error 预期的错误 |