241 on-line computer systems （与主机）联机计算器系统
5 X; h0 W' k1 y4 @' u7 R' C 242 opening balances 期初余额
1 b' {1 a$ h$ n/ B 243 operational audits 经营审计,作业审计
* {5 G7 h9 V& q" B/ ]0 r 244 operational work plans 操作上的工作计划5 {/ k: s$ b0 \( P2 J
245 opinion shopping 意见购物0 r: \. j) {# W' _/ s
246 other information 其他的信息
, E5 }4 ^- }( L' ^ 247 outsourcing internal audit 支援外包的内部核数* k5 e7 D( T" V( M
248 overall review of financial statements 财务报表的包括一切的评论
! L9 `4 @0 g& m 249 overdue fees 超储未付费9 ^9 j. y7 H& ?) ?; ]/ Y2 @. @+ v7 Z
250 overhead absorption 管理费用分配" f2 g: F! S& X( t5 [
251 periodic plan 定期的计划# W O% h$ ?" H n) B" y
252 permanent audit files 永久审计档案; V r, T; a) V6 t9 n& W
253 personal relationships 个人的亲属关系
' ]* P S W% [# _& ?5 A& i; u 254 planning 计划编制
+ V' n, z5 Z( ? O1 [ 255 population 抽样总体
. X ?& }3 F2 t; L, L7 X8 a 256 precision 精密6 Y+ q! Y8 H. N B
257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易* G, @' F4 h& Q" g1 q8 }7 P
258 preliminary assessment of control risk 控制风险的预备评定
5 ~. h9 F' l: e 259 prepayments 预付款项. {+ s$ }! G% b2 _' ~) j4 M% D
260 presentation and disclosure 提示和揭示
9 N/ D. e, ?+ v- T 261 problems of accounting treatment 会计处理的问题
. v. p: B. f8 r4 L, W4 P 262 procedural approach 程序上的靠近
) I. w1 B. L7 }) x) L 263 procedures 程序# B, u/ S* [# H+ G% y
264 procedures after accepting nomination 程序过程在接受提名之后
2 ?1 W; B( ` x- u& S8 Y, q l 265 procurement 采购
* z% N, g( @8 _* \2 p1 B 266 professional duty of confidentiality 保密的职业责任! h" t i5 s! X5 W6 [) s; F
267 projection of errors 错误的规划7 k9 E7 w0 y7 s0 M7 \
268 provision 备抵,准备 s; _( N" C* A) ^3 @& K% j& i" z2 X
269 public duty 公共职责6 \+ N j |8 r$ M0 t }/ D# e
270 public interest 公众利益
8 A/ d6 o6 f* `; M" i' I 271 publicity 宣传+ h {2 q" _ b! o, @) I! j
272 purchase ledger 购货分类账
+ B- e* e2 \% v) ^9 V9 p 273 purchases and expenses system 买和费用系统2 ] o) g y; ? Q T8 C; [
274 purchases cut-off 买截止$ u/ P, g8 k6 k$ ^5 w4 }
275 put on enquiry 询价上的期货买卖
0 v0 C, }8 p2 k. z 276 qualified opinion 保留意见: {: l4 X; J$ ], C
277 qualifying disclosure 合格揭示
" X; ~5 v4 V9 r 278 qualitative aspects of errors 错误的性质上的方面
0 d- V% l% e) U3 p+ Q" b: h9 ` 279 random selection 随机选择4 U1 x5 I0 W- h$ s& ?1 |
280 reasonable assurance 合理保证7 M) n8 p2 \- ?7 E
281 reassessing sampling risk 再评价抽样风险
9 w$ q" P9 u' m0 p6 P; f 282 reliability 可靠性
7 e+ Q& O" {5 M8 v6 l# {7 [, S 283 remuneration 报酬$ o; R: F8 f! m' P+ n( g
284 report to management 对经营的报告
0 u! b; R; Q$ H3 L3 h 285 reporting 报告( d; |5 u" a* D4 ^. N
286 research and development costs 研究和开发成本
+ f2 \6 u9 |2 R: S2 \6 N3 ]' h 287 reservation of title 保留2 J) H5 U% l* `$ c2 O3 a- n! M% s
288 reserves 准备,储备2 B: r" H+ P# ~; c l' l
289 revenue and capital expenditure 岁入和资本支出& e- \5 i' E; u* M
290 review 评论
/ l* E2 N+ e5 o" M 291 review and capital expenditure 评论和资本支出
/ _) D3 c* U5 v9 I9 O( S" O8 o 292 review 评论) }: U/ K4 U, W% i% A; e
293 review engagement 复阅债务+ X8 T( T, Z2 D) p! T( m
294 rights 认股权# P( j: w! r) S
295 rights and obligations 认股权和待付款
' p( f9 ?9 X% l6 B8 X) u 296 rights to information 对信息的认股权
9 _3 y G8 U% i3 [4 f% `5 D 297 risk and materiality 风险和重要性9 @) v0 n( U, g7 m4 Z8 W4 f
298 risk-based approach 以风险为基础的方式: L, O" e8 m y1 S0 U! ~
299 romalpa case romalpa 个案
" F' {6 I1 G. g4 A 300 rotation of auditor appointments
4 \) A+ _) N) N+ N: v3 O! i* y2 ? 301 rules of professional conduct 职业道德守则0 u/ |- e: S& t! E1 D+ G) G
302 sales cut-off 销售截止2 E" S4 C( x9 P n
303 sales system 销售（货）制度
_# `5 w V5 l/ q# D% B# s 304 sales tax 销售税,营业税
; \4 m7 F7 R& _- i; G) K& \; \ 305 sales 销售,销货: ^+ A. I: e5 I+ M+ v* |0 E
306 sample size 样本量
7 j! O( Y8 Z/ V5 E+ S# A 307 sampling risk 抽样风险! b+ A1 l) v7 t$ e) X- Z8 P# h
308 sampling units 抽样单位1 a) X" E4 _/ @2 m2 Q" G% x, O
309 schedule of unadjusted errors 未调整的错误表
$ I0 y# `$ Y# k2 w) `6 H& a 310 scope and objectives of internal audit 内部核数的范围和目标
" Z5 [" Y8 X: B 311 segregation of duties 职责划分
' E6 S& T7 o5 O# O0 q7 r 312 service organization 服务组织
) E: v: W/ e" ~ 313 significant fluctuations or unexpected relationships 可重视的 （市价）波动或不能预料的亲属关系
2 k2 \9 f- Q4 y# w2 a) m% F. q! h% W' e 314 small entity 小的个体4 O- b0 H: t4 t# f1 q
315 smaller entities 比较小的个体
: Y+ d, w l; U$ |. n 316 sole traders 个体营业者: `9 s9 {6 v) X3 x) E
317 sources of knowledge 知识的根源
/ v5 d- m! R7 ~9 n 318 specimen letter on internal control 内部控制上的样本证书
! e1 s; \0 j8 h W 319 stakeholders 赌款保存人7 I9 k/ q9 z( a Q0 U5 r
320 standardised working papers 标准化工作文件 |
发表于 2012-8-16 08:28:34
