surplus material

Foreign researches focus on perfecting the risk-based auditing technology and method. The modern model of audit risk makes up of material misstatement risk and check risk, which indicates the basic idea on "Strategy Analyze Business Process Analyze Surplus Risk Analysis of Accounting Statements".

国外对审计风险管理的研究着重在于改进和完善风险导向审计的技术与方法，把审计风险要素划分为重大错报风险和检查风险，体现战略分析经营环节分析会计报表剩余风险分析的基本观念。

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We also supply reman and surplus material into the market at fair and competitive prices.

我们还供应拉曼和过剩的物质进入市场,在公平和有竞争力的价格.

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After 10 minutes the surplus material is washed away and any remaining deposit examined with ultra violet light.

10分钟后剩余的物质被冲洗掉，任何残留的沉淀物则会用紫外线进行检测。

《柯林斯高阶英汉双解学习词典》