241 on-line computer systems (与主机)联机计算器系统
0 \/ v/ O4 t+ V8 k6 j/ d' b 242 opening balances 期初余额
5 R& b8 }# k u+ ?& i C4 P 243 operational audits 经营审计,作业审计
: O; T9 Y; N$ s! ~ 244 operational work plans 操作上的工作计划6 w7 Z$ z: H: t* v! ^, F' u
245 opinion shopping 意见购物
) {+ l/ \6 V. G9 }7 X/ v 246 other information 其他的信息
) q7 x+ Q# K% ? 247 outsourcing internal audit 支援外包的内部核数
. ]6 J2 s" V1 y7 k6 X5 O 248 overall review of financial statements 财务报表的包括一切的评论
2 P: e; n( F& a! j Q 249 overdue fees 超储未付费
0 h: {" y8 T5 {5 N 250 overhead absorption 管理费用分配
O$ `+ _, x: Y* Z0 l$ ^( g, C* h 251 periodic plan 定期的计划9 G2 K7 y$ K4 C8 p& V' \5 L
252 permanent audit files 永久审计档案
3 {- x% x1 o Y: c 253 personal relationships 个人的亲属关系6 P2 O4 R$ c& D* `% ]
254 planning 计划编制9 Y& @. a6 @% q/ O- e6 Z# H4 X
255 population 抽样总体
* e: m' C% y" b3 W* S4 _: F% N 256 precision 精密
, E) z! w+ P/ T 257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易
$ ]( X( D: a D; ]4 v |2 P 258 preliminary assessment of control risk 控制风险的预备评定
8 F8 @# A6 X8 P: n; d% A 259 prepayments 预付款项
( L: ?3 S4 D1 ]8 o- O 260 presentation and disclosure 提示和揭示. y) A3 Y! B& Y& L Q
261 problems of accounting treatment 会计处理的问题 m9 V1 l, H2 o# e
262 procedural approach 程序上的靠近
) Y+ H! U6 i/ p 263 procedures 程序/ U6 _1 {/ h( t: R9 L* g
264 procedures after accepting nomination 程序过程在接受提名之后
( `, |- [3 q K7 K% O 265 procurement 采购
Z- [$ F" ~' ?5 ?) R9 E7 S 266 professional duty of confidentiality 保密的职业责任, ^! |/ o8 j% i. x% `3 N: F
267 projection of errors 错误的规划9 Y2 F+ z$ g) Y; b" Z
268 provision 备抵,准备) O; C0 o' B( g% C# x2 Y3 v2 P
269 public duty 公共职责
8 ?' e" j, h: x3 } 270 public interest 公众利益3 M* x" w ]! l9 A! \* X h
271 publicity 宣传
& k5 X/ n% J; m. N; T4 e6 D 272 purchase ledger 购货分类账/ B% u; `) Y5 C* j+ h' g& @* B
273 purchases and expenses system 买和费用系统
6 n8 Z0 T4 S. w. p% f1 q 274 purchases cut-off 买截止
# \4 P1 m) C+ ]; J 275 put on enquiry 询价上的期货买卖/ B6 K/ ~; a) T: T# f1 T: i: s
276 qualified opinion 保留意见( m+ S/ `* Y8 B+ m; W! }
277 qualifying disclosure 合格揭示' D8 x: R) F m3 @9 h
278 qualitative aspects of errors 错误的性质上的方面6 u. v# P7 v2 m8 l
279 random selection 随机选择0 t+ p z; i& D/ x$ {
280 reasonable assurance 合理保证 |