241 on-line computer systems (与主机)联机计算器系统
' ?7 L* T3 K$ g; ^+ C; } 242 opening balances 期初余额9 N# [4 ^0 z( H' \7 H
243 operational audits 经营审计,作业审计
9 U* W6 m. X% b) Z# H 244 operational work plans 操作上的工作计划1 O+ i: ^* i. P" M2 n
245 opinion shopping 意见购物
% }- a- |! a& V1 ]0 ], X) O 246 other information 其他的信息. H- Z1 n4 F J
247 outsourcing internal audit 支援外包的内部核数' D) h5 J! ^+ _- q Z7 n
248 overall review of financial statements 财务报表的包括一切的评论
3 Y2 D5 n) O7 A 249 overdue fees 超储未付费& S# d5 f @9 A$ a6 u
250 overhead absorption 管理费用分配
+ O5 \0 ?0 s! A1 R3 s 251 periodic plan 定期的计划
) T5 A! g5 t7 a; R* p) B" M 252 permanent audit files 永久审计档案0 a' W) Z/ G& A7 |
253 personal relationships 个人的亲属关系1 U' e& ^3 \% p2 `0 `
254 planning 计划编制9 s5 |! A5 o% A) O9 {
255 population 抽样总体
) J. ~* N2 V, X) `4 Q8 w, L 256 precision 精密; w# K2 [( l1 k7 @8 ^* ?/ c
257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易
7 {- x" \: q7 E# V7 ]) ~6 M 258 preliminary assessment of control risk 控制风险的预备评定
0 d! R ^8 |- @8 S, A) E, F 259 prepayments 预付款项' a4 G; z3 Q7 p4 P) S6 s' ], f0 f
260 presentation and disclosure 提示和揭示. }& i8 K! ~' J% j P
261 problems of accounting treatment 会计处理的问题
# L& Q, }( ?; I3 i0 M 262 procedural approach 程序上的靠近
$ E0 K" e, k) B5 }& c* q 263 procedures 程序, a4 [' d! ?% `; W
264 procedures after accepting nomination 程序过程在接受提名之后
' g/ N' l# v* x. L+ b( I 265 procurement 采购. Y, g( h- p' @' y. L
266 professional duty of confidentiality 保密的职业责任9 o: C+ Z3 g: @% C
267 projection of errors 错误的规划/ d5 w9 g: X. T" x* k
268 provision 备抵,准备
7 N7 T$ n9 h$ r1 f 269 public duty 公共职责
: G, @4 N" k" D; D: p5 Z8 v* p 270 public interest 公众利益( H7 g ]/ f2 B! M
271 publicity 宣传
4 R1 V0 B% T( t$ D I) y 272 purchase ledger 购货分类账
; n+ U; l/ ] z# R 273 purchases and expenses system 买和费用系统) |4 q$ d! ?6 z p9 b% S& l
274 purchases cut-off 买截止
; b" Z, {* k4 U3 _+ S 275 put on enquiry 询价上的期货买卖; [5 L' E# o' {) Q6 x i4 F# T7 ?3 `
276 qualified opinion 保留意见
7 @$ \( t& {1 U: [5 G 277 qualifying disclosure 合格揭示
! S7 n" @+ T2 ]- ~: N9 m, }) z 278 qualitative aspects of errors 错误的性质上的方面
+ M1 a* O8 P+ U' W 279 random selection 随机选择 |