金融英语考试辅导:审计与内部控制词汇2
; ?* I t) T/ B2 W 41 authority attached to ISAs 代理权附上到国际砂糖协定2 t7 ?# l( g. Y N* f
42 automated working papers 自动化了工作文件0 u s+ m. r$ g4 s( _( H" N1 }
43 bad debts 坏账& I; c! c) Q: K7 M
44 bank 银行
7 @6 [% u5 f; X7 E 45 bank reconciliation 银行对账单,余额调节表
9 O' }+ F, l' F% j D 46 beneficial interests 受益权
3 _3 | a& V4 x6 u0 J6 O 47 best value 最好的价值
. j6 d# r* e) I+ a% W% ? 48 business risk 经营风险. C2 \3 L; g6 k% s3 c8 t2 h
49 cadbury committee cadbury 委员会, d" i6 C6 l- }) O4 S
50 cash count 现金盘点6 E$ L# U, c. A0 r
51 cash system 兑现系统! `9 o* N8 u# O# j+ D' Y, S9 Q- M
52 changes in nature of engagement 改变债务的性质上) S* g3 I" _1 U; m& f/ s9 R2 p% r3 r$ I) S
53 charges and commitments 费用和评论6 p- {! t) H" ?$ G+ F5 X( a+ S4 B
54 charities 宽大
; h* E. e" }# w v 55 tom walls tom 墙壁* O1 ~& F x" l: _& [+ w$ F; [6 T
56 chronology of an audit 一审计的年代表
2 b0 S1 B N# T8 R$ q 57 CIS application controls CIS 申请控制9 w, g7 ~4 V* ]9 G2 e/ l
58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器7 v; z. S1 f3 v- n5 |$ J% _$ j$ M
59 client screening 委托人甄别5 v, y& K! T: f- P
60 closely connected 接近地连接 p* t- o- s0 d; h
61 clubs 俱乐部
/ W( y$ J# [& c% z; e 62 communications between auditors and management 通讯在审计(查帐)员和经营之间
5 J1 h z' }. D4 m& D+ l 63 communications on internal control 内部控制上的通讯
/ Y) Z" Y+ N3 v$ o# t& A2 @. ]) f 64 companies act 公司法
4 f% e5 M+ K) P: R4 L! X 65 comparative financial statements 比较财务报表, j& x+ _# }- R5 _2 }$ K
66 comparatives 比较的
8 v0 |5 B+ b* z5 f4 P5 J2 P" G 67 competence 能力
8 s7 Q" h, F9 l 68 compilation engagement 编辑债务* _# ?9 _$ k* G0 @0 f7 v V
69 completeness 完整性
; L3 v$ g% r8 | W5 P: Q 70 completion of the audit 审计的结束' b" x7 F. j$ O( X: k5 a6 x% d' _) ^
71 compliance with accounting regulations 符合~的作法会计规则' i" w0 Z4 D) E% L
72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)
8 c+ }& f9 Y0 X& n4 o 73 confidence 信任
$ x0 E9 G) K- X. i 74 confidentiality 保密性
3 g4 g1 q% ]4 u( p& a 75 confirmation of accounts receivable 应收帐款的查证. s8 Q2 H6 S7 l$ ~" N. ~
76 conflict of interest 利益冲突
* t. K2 x* W" R2 o0 X+ d( w 77 constructive obligation 建设的待付款/ R8 M- \+ B' x9 {: Q
78 contingent asset 或有资产
W; h7 H% i/ ~. w' ] 79 contingent liability 或有负债
: n* \4 M. E* ~; h( X2 N 80 control environment 控制环境 |