金融英語(yǔ):審計(jì)與內(nèi)部控制詞匯3
81 control procedures 控制程序
82 control risk 控制風(fēng)險(xiǎn)
83 controversy 論戰(zhàn)
84 corporate governance 公司治理,公司管制
85 corresponding figures 相應(yīng)的計(jì)算
86 cost of conversion 轉(zhuǎn)換成本,加工成本
87 cost 成本
88 courtesy 優(yōu)待
89 creditors 債權(quán)人
90 current audit files 本期審計(jì)檔案
91 database management system (DBMS) 數(shù)據(jù)庫(kù)管理制度 (數(shù)據(jù)管理系統(tǒng))
92 date of report 報(bào)告的日期
93 depreciation 折舊,貶值
94 design of the sample 樣品的設(shè)計(jì)
95 detection risk 檢查風(fēng)險(xiǎn)
96 direct verification approach 直接核查法
97 directional testing 方向的抽查
98 directors emoluments 董事酬金
99 directors serve contracts 董事服務(wù)合約
100 disagreement with management 與經(jīng)營(yíng)的不一致
101 disclaimer of opinion 拒絕表示意見(jiàn)
102 distributions 分銷(xiāo),分派
103 documentation of understanding and assessment of control risk 控制風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集
104 documenting the audit process 證明審計(jì)程序
105 due care 應(yīng)有關(guān)注
106 due skill and care 到期的技能和謹(jǐn)慎
107 economy 經(jīng)濟(jì)
108 education 教育
109 effectiveness 效用,效果
110 efficiency 效益,效率
111 eligibility / ineligibility 合格 / 無(wú)被選資格
112 emphasis of matter 物質(zhì)的強(qiáng)調(diào)
114 engagement letter 業(yè)務(wù)約定書(shū)
115 error 差錯(cuò)
116 evaluating of results of audit procedures 審計(jì)手序的結(jié)果評(píng)估
117 examinations 檢查
118 existence 存在性
119 expectations 期望差距
120 expected error 預(yù)期的錯(cuò)誤
81 control procedures 控制程序
82 control risk 控制風(fēng)險(xiǎn)
83 controversy 論戰(zhàn)
84 corporate governance 公司治理,公司管制
85 corresponding figures 相應(yīng)的計(jì)算
86 cost of conversion 轉(zhuǎn)換成本,加工成本
87 cost 成本
88 courtesy 優(yōu)待
89 creditors 債權(quán)人
90 current audit files 本期審計(jì)檔案
91 database management system (DBMS) 數(shù)據(jù)庫(kù)管理制度 (數(shù)據(jù)管理系統(tǒng))
92 date of report 報(bào)告的日期
93 depreciation 折舊,貶值
94 design of the sample 樣品的設(shè)計(jì)
95 detection risk 檢查風(fēng)險(xiǎn)
96 direct verification approach 直接核查法
97 directional testing 方向的抽查
98 directors emoluments 董事酬金
99 directors serve contracts 董事服務(wù)合約
100 disagreement with management 與經(jīng)營(yíng)的不一致
101 disclaimer of opinion 拒絕表示意見(jiàn)
102 distributions 分銷(xiāo),分派
103 documentation of understanding and assessment of control risk 控制風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集
104 documenting the audit process 證明審計(jì)程序
105 due care 應(yīng)有關(guān)注
106 due skill and care 到期的技能和謹(jǐn)慎
107 economy 經(jīng)濟(jì)
108 education 教育
109 effectiveness 效用,效果
110 efficiency 效益,效率
111 eligibility / ineligibility 合格 / 無(wú)被選資格
112 emphasis of matter 物質(zhì)的強(qiáng)調(diào)
114 engagement letter 業(yè)務(wù)約定書(shū)
115 error 差錯(cuò)
116 evaluating of results of audit procedures 審計(jì)手序的結(jié)果評(píng)估
117 examinations 檢查
118 existence 存在性
119 expectations 期望差距
120 expected error 預(yù)期的錯(cuò)誤