81.stewardship ['stuɚdʃɪp] n. 管理工作;代理工作;管理人的職位及職責
e.g. Stewardship refers to the duties and obligations of a person who manages another person’s property.
【講解】
duty ['djuːtɪ] n. 責任，義務;(稅收)關稅
82.those charged with governance* 公司治理層
e.g. It is the responsibility of management and those charged with governance to prevent and detect fraud, and in this respect, internal auditors may have a role to play.
【譯】阻止和檢查舞弊是管理層和治理層的職責，內部審計人員也可發揮作用。
【講解】
have a role to play 扮演某種角色，起到作用
83.deficiency [dɪ'fɪʃ(ə)nsɪ] n. 缺乏，不足;缺陷，缺點
84.enhance the credibility 增強可信性
85.exemption [ɪɡ'zempʃn] n. 豁免，免除;免稅
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