81 control procedures 控制程序
+ Z) @' j# ~# m* j 82 control risk 控制风险
0 `3 M) R1 a2 W; l I; A' a9 i- N 83 controversy 论战
3 `9 P5 d# E( z$ S* D, f 84 corporate governance 公司治理,公司管制% H) a3 y' @; ^, F# B
85 corresponding figures 相应的计算
; x" @# V2 t8 ~6 w 86 cost of conversion 转换成本,加工成本5 n N" e- t3 I7 {
87 cost 成本
+ y* r+ _' V9 v! _ 88 courtesy 优待, Y" @$ T: K$ S+ v: o j% u
89 creditors 债权人% G/ a" w ]8 B! K3 B* l1 \( o
90 current audit files 本期审计档案$ U2 E# V2 X# k5 f9 u1 n
91 database management system (DBMS) 数据库管理制度 (数据管理系统)* k4 U1 R6 f; D! J& G! L7 J
92 date of report 报告的日期8 r c; y* H# \: f, U# K
93 depreciation 折旧,贬值
' |# \7 O/ i4 F# n8 R5 a 94 design of the sample 样品的设计
1 y: k, X; K* O6 W 95 detection risk 检查风险
; o( E( K5 N( [8 h1 Z! Y 96 direct verification approach 直接核查法8 `+ H k, j) H7 \0 N! l6 s, T* O
97 directional testing 方向的抽查
; T U0 e4 c- }4 x/ U: Y 98 directors emoluments 董事酬金6 U/ c! b1 K4 g+ w; F2 k
99 directors serve contracts 董事服务合约
) @- A$ o' S" b, K* n0 }- x 100 disagreement with management 与经营的不一致/ _1 W7 t& q5 v7 y: a* |# A8 B
101 disclaimer of opinion 拒绝表示意见
. p5 D5 C7 T$ L& F% _' B% b3 | 102 distributions 分销,分派
0 @) y( E7 n5 K 103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集
3 `& V) N+ I% p/ p) w8 l 104 documenting the audit process 证明审计程序
+ Z( f$ [* O! l$ ]$ n% c1 } 105 due care 应有关注, x5 v* V4 y, S5 y9 z4 H) y
106 due skill and care 到期的技能和谨慎9 b) H! j1 d' f# B8 ^
107 economy 经济1 s) \0 {- F: |, I! n5 m! c0 k) e
108 education 教育
& e$ y9 s9 _0 Z& m 109 effectiveness 效用,效果0 r; F; w! ?5 J2 b. k) T! F
110 efficiency 效益,效率
% l9 }5 _: ?' r5 f$ Z/ b 111 eligibility / ineligibility 合格 / 无被选资格
& k7 D: B, X7 u$ Q, C5 h0 }( C 112 emphasis of matter 物质的强调1 g8 D6 \- \: r- ^
114 engagement letter 业务约定书
5 n9 h0 a! Y t" @4 Q: ] 115 error 差错, u9 ^+ A+ S! v5 d* |5 P
116 evaluating of results of audit procedures 审计手序的结果评估2 J" E5 h8 ?. K6 o: p" K, F& m8 f
117 examinations 检查5 Q# m d+ b4 V/ ~3 ~! |; B
118 existence 存在性6 S% U8 Z* `6 x' u
119 expectations 期望差距" _( ?# G9 I( X8 y# Y! k
120 expected error 预期的错误 |