281 reassessing sampling risk 再评价抽样风险8 |1 q8 N3 r+ u9 e; p) |
282 reliability 可靠性
0 j5 b4 O/ T' m7 i4 T$ { 283 remuneration 报酬1 ~( z5 I0 f) I5 N5 v; k/ o
284 report to management 对经营的报告
/ j- _ e/ ?, i W/ Y 285 reporting 报告: `9 U; v6 M3 c: a$ q2 L& I
286 research and development costs 研究和开发成本8 Z, {0 s( \. [9 d, K
287 reservation of title 保留
5 z8 e3 V- t- R' ~- g8 J 288 reserves 准备,储备" R7 j9 P! t* d3 p u- Y
289 revenue and capital expenditure 岁入和资本支出9 }! I; Y& c( N* k8 k* }
290 review 评论* X9 L" j4 z9 w& k
291 review and capital expenditure 评论和资本支出7 N9 y- g8 R5 r" D7 ^; @3 T
292 review 评论1 {. n/ j( w1 R: A, V
293 review engagement 复阅债务% ]1 E5 N; N1 e! j Q
294 rights 认股权
2 b) P, t( }' d2 N 295 rights and obligations 认股权和待付款6 r4 W1 n8 k9 Z' K2 [5 D
296 rights to information 对信息的认股权
% \* n. O) h# U3 D1 j: ] 297 risk and materiality 风险和重要性
# Y" q3 j _0 w2 M9 r 298 risk-based approach 以风险为基础的方式 U0 s6 g0 }: e. n- ^' z+ t! V" B
299 romalpa case romalpa 个案- X9 u) O: s6 t- d8 Q5 m
300 rotation of auditor appointments
; A7 G9 H, ^ z 301 rules of professional conduct 职业道德守则
7 ]6 M- a" n) c% x8 }$ a 302 sales cut-off 销售截止
9 T x) G0 y# s. Y/ K% v 303 sales system 销售(货)制度- g, N3 i# Q$ M) K0 s
304 sales tax 销售税,营业税
% s: U6 p$ q$ {+ }4 @: J1 S 305 sales 销售,销货
: ~! n2 ?/ G/ v) M 306 sample size 样本量
; e" t" h8 ]- D0 w) H$ e/ r 307 sampling risk 抽样风险0 w9 A& C/ {9 I' Q# O
308 sampling units 抽样单位
! J* I' b6 g2 s 309 schedule of unadjusted errors 未调整的错误表8 H( ?- t& x4 h% i1 ^& Q3 l9 ^
310 scope and objectives of internal audit 内部核数的范围和目标* ]+ o3 l s$ r v: ^( s" {7 B1 }
311 segregation of duties 职责划分
" M2 c. g8 a1 i0 f6 h 312 service organization 服务组织+ G3 v. r! }5 w5 u' M$ I: I
313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系! [! n5 y% \4 m/ Q- t, }
314 small entity 小的个体
. e( h* A) p" s 315 smaller entities 比较小的个体" j8 s1 k: Z- o7 a2 }
316 sole traders 个体营业者
! e$ N: |) D3 T) B 317 sources of knowledge 知识的根源
6 z1 q l0 \# R& O& s: b8 p9 N5 J 318 specimen letter on internal control 内部控制上的样本证书* c& i# _$ N+ ^9 i1 R
319 stakeholders 赌款保存人 |