金融英语:审计与内部控制词汇6
; `) P3 @% I2 }) j- Y- W3 m9 ^# d 201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表" A7 M8 ?* O3 |% |, }
202 isas and rss isas 和 rss g5 \5 Y5 s* A, A7 K% g6 A
203 joint monitoring unit 连接检验单位% H# H* l% ~% ` E# G5 B
204 knowledge of the entitys business 个体的企业知识
( o2 x( h) i, |; `+ M/ |" G 205 law and regulations 法和规则$ s# \' O, v, e% T& f v7 j
206 legal and regulations 法定权利和规则4 d, T) } ~! a% }
207 legal obligation 法定义务,法定责任! h, [ h2 d; ?$ J8 M) E+ D8 x. |
208 levels of assurance 保险程度,保障水平
" }: j$ X- b. [% C- ]6 q 209 liability 负债/ y$ A! E7 f+ Q4 g* {& S. s
210 limitation on scope 审计范围限制# _3 A! G- |% ^, `/ r7 |
211 limitation of audit 审计的提起诉讼的限期
9 [! [( `1 ^. S; F 212 limitations of controls system 控制系统的提起诉讼的限期0 L$ G# u; v1 r0 ^" \8 r
213 litigation and claims 诉讼和赔偿9 f1 a9 T: |% L: H
214 litigation 诉讼
* o2 T" M( L+ [ 215 loans 借款,贷款
4 }) m" {. @4 H7 k 216 long term liabilities 长期负债2 s8 m$ d4 y4 ~) F4 _3 ?
217 lowballing lowballing
' j0 y& }: k, `- k- z8 \+ N 218 management 管理; h0 p% M9 A, h+ V l1 o
219 management integrity 经营完整, e, H9 ~2 c2 O" w/ `1 ?
220 management representation letter 管理当局声明书
+ u* R- d4 l7 g 221 marketing 推销,营销,市场学" Y5 d1 K5 q: U1 B
222 material inconsistency 决定性的前后矛盾, e4 y. U" N! ^* G
223 material misstatements of fact 重大误报# r/ }" Y2 n4 W
224 materiality 重要性, D8 J. Q: d& {- r
225 measurement 计量/ `( I) G5 l9 w3 M7 N' Q
226 microcomputers 微型计算器3 _* ~+ v# p- b) e! F: h( ]
227 modified reports 变更报告
( s$ l5 W9 m2 F4 c; U+ Y q 228 narrative notes 叙述证券0 i8 L1 L1 }: y w t R& _) K8 D
229 nature 性质
4 N9 E- s4 x% O% v A; K 230 negative assurance 消极保证
, L$ K6 e' K4 Y) b/ J# y* A; u 231 net realizable value 可实现sp; 非本期的财产登记
2 {$ R; @, O+ [: M( d7 B 233 non-executive directors 非执行董事
% X) v0 [' p6 Y$ |4 E4 Z% z# C 234 non-sampling risk 非抽样风险
) L; |+ t$ K% e 235 non-statutory audits 目标
) L' y( I D j( j4 E* M( k8 G 236 objectivity 客观性
3 T5 c, q0 i* ]+ L, I# C& @ 237 obligating event 负有责任事件
( p) Y0 ?2 `2 a 238 obligatory disclosure 有拘束的揭示
5 f: v, x7 P4 b9 k# C3 o0 j 239 obtaining work 获得工作
( n2 a1 K* B& Y1 Z5 [7 ], _ 240 occurrence 出现 |