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金融英语:审计与内部控制词汇3

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[有关货币的金融英语]金融英语:货币和外汇currency and exchange货币和外汇currency is money issued by governments and central banks throughout the world. an exchange rate is the rate...+阅读

金融英语:审计与内部控制词汇3

81 control procedures 控制程序

82 control risk 控制风险

83 controversy 论战

84 corporate governance 公司治理,公司管制

85 corresponding figures 相应的计算

86 cost of conversion 转换成本,加工成本

87 cost 成本

88 courtesy 优待

89 creditors 债权人

90 current audit files 本期审计档案

91 database management system (DBMS) 数据库管理制度 (数据管理系统)

92 date of report 报告的日期

93 depreciation 折旧,贬值

94 design of the sample 样品的设计 95 detection risk 检查风险

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 董事服务合约

100 disagreement with management

与经营的不一致

101 disclaimer of opinion 拒绝表示意见

102 distributions 分销,分派

103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集

104 documenting the audit process 证明审计程序

105 due care 应有关注

106 due skill and care 到期的技能和谨慎

107 economy 经济

108 education 教育

109 effectiveness 效用,效果

110 efficiency 效益,效率

111 eligibility / ineligibility 合格 / 无被选资格

112 emphasis of matter 物质的强调

114 engagement letter 业务约定书

115 error 差错

116 evaluating of results of audit procedures 审计手序的结果评估

117 examinations 检查

118 existence 存在性

119 expectations 期望差距

120 expected error 预期的错误

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