金融英语考试辅导:审计与内部控制词汇2
6 b8 R6 t' w. ?: T, C 41 authority attached to ISAs 代理权附上到国际砂糖协定0 r% y' O7 J' d6 j5 g# ?3 H
42 automated working papers 自动化了工作文件
5 g9 f( N) s2 o 43 bad debts 坏账
$ \# h( p) V) ~ 44 bank 银行
! [$ P& M4 W1 N- {+ k 45 bank reconciliation 银行对账单,余额调节表
8 @4 }# _# Z) P# I 46 beneficial interests 受益权
0 g8 y: I+ a' R# l- H 47 best value 最好的价值
1 V, b& e0 n! g6 ^ 48 business risk 经营风险% g0 ?6 g" |' q2 q# l
49 cadbury committee cadbury 委员会
& J" F/ A4 ^& {) {0 Z& f" a 50 cash count 现金盘点
, O( n ^3 R; o* w, u0 U' Z n1 o 51 cash system 兑现系统
/ D( X: L; j% s4 z: c+ T+ n7 l 52 changes in nature of engagement 改变债务的性质上5 K* q0 W. ^1 Q4 G, I; R) e
53 charges and commitments 费用和评论, t Q+ W" p, w2 ~; T5 X5 _
54 charities 宽大
8 R8 a2 L0 P( o3 p& a 55 tom walls tom 墙壁
! {& K& t; y \+ }$ s 56 chronology of an audit 一审计的年代表+ Q& `$ W0 x' t
57 CIS application controls CIS 申请控制
, F" @& u( D* S/ f8 D 58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器
: r2 Q+ Z" _, [( x& z 59 client screening 委托人甄别
! @0 {6 @5 M8 }6 s) W" w 60 closely connected 接近地连接0 Y) k" v6 l6 d, Y9 K8 h5 i
61 clubs 俱乐部
9 K' I6 W. z" ? 62 communications between auditors and management 通讯在审计(查帐)员和经营之间6 s* d# w' D q. J' u
63 communications on internal control 内部控制上的通讯
$ ]. i; g5 M* Z7 e4 H 64 companies act 公司法
- m1 w: P! O$ V6 o7 ^3 W 65 comparative financial statements 比较财务报表0 ~. Y" w' T- [) U) _2 s. ^* D$ o& z
66 comparatives 比较的
" A' ^; B) [5 J4 `0 ]) f5 I* ~" c* ]" | 67 competence 能力
% d/ C9 g6 w5 ~/ B+ e! I 68 compilation engagement 编辑债务( k4 t! V' i0 {: h
69 completeness 完整性
2 a R, P4 H% q 70 completion of the audit 审计的结束- ^$ b. H* }9 j% Q" r/ m% Q3 J
71 compliance with accounting regulations 符合~的作法会计规则$ V: K M( k; l: ]2 u" |
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)7 D$ N+ \2 D) ?2 D
73 confidence 信任
- ^% U& t0 E8 g 74 confidentiality 保密性
) y' r9 u; c6 M" Y: t 75 confirmation of accounts receivable 应收帐款的查证
J0 M( P/ O6 J [ 76 conflict of interest 利益冲突
! O1 j8 D& L$ C3 h* s 77 constructive obligation 建设的待付款$ D/ Z Q! L2 I: M0 V1 d0 b$ Y
78 contingent asset 或有资产
- N- ~' D' A/ ?* C# [ 79 contingent liability 或有负债$ v% h8 z5 q% ^+ Y! L9 K, a
80 control environment 控制环境 |