金融英语:审计与内部控制词汇8
4 A; L' q8 w9 t/ E/ f* r6 o8 _ 281 reassessing sampling risk 再评价抽样风险9 W T% K0 c0 g
282 reliability 可靠性4 r! W0 ]' c' k2 J
283 remuneration 报酬
& N) D9 k2 {; E; I 284 report to management 对经营的报告
2 a E1 y3 y; D; ^ Q9 l r 285 reporting 报告
9 B3 f1 y9 n( Y. {" @: S/ W 286 research and development costs 研究和开发成本
j8 n( k& k J# x4 c 287 reservation of title 保留8 U' ^& {# V, f+ O* f7 N- u* ^
288 reserves 准备,储备
0 q& q, o8 d# u8 ?; l 289 revenue and capital expenditure 岁入和资本支出
7 x& d3 L! h& B G0 O; s 290 review 评论& L$ ?# b$ W; A% F
291 review and capital expenditure 评论和资本支出8 `8 r. c/ {7 K5 `
292 review 评论. C) o$ H* I* [9 ~4 x
293 review engagement 复阅债务8 u$ ?8 `" a4 f
294 rights 认股权
) A# t4 W& P/ a2 J h# v 295 rights and obligations 认股权和待付款
9 k# n/ A* B( J. s5 b 296 rights to information 对信息的认股权
# J& P, b6 f/ u 297 risk and materiality 风险和重要性+ E$ ~5 C' @3 y- E
298 risk-based approach 以风险为基础的方式
6 w7 V4 Z; l0 W% {( b) | 299 romalpa case romalpa 个案
" Y3 J3 j/ K/ G6 @; D8 W 300 rotation of auditor appointments' L' B" w& Y( z: h/ G3 f- A9 U0 o
301 rules of professional conduct 职业道德守则2 @* [; e) \9 h8 ^* i$ S0 X' Q
302 sales cut-off 销售截止# i: D% k6 Y: U4 r2 z0 Q
303 sales system 销售(货)制度- A( w2 v. m5 a: b
304 sales tax 销售税,营业税3 o: x1 P) M. x5 Q* [/ f3 l
305 sales 销售,销货% b) ~8 V* r' H+ ]
306 sample size 样本量
" ^) P- T7 @8 A4 B) ] n7 Z9 W: S 307 sampling risk 抽样风险
5 _% Q: u. v( }0 t 308 sampling units 抽样单位
& N' {$ G i% I# W& E& o- n+ {# P 309 schedule of unadjusted errors 未调整的错误表
5 p; _' i7 T8 A4 t9 r5 \( p 310 scope and objectives of internal audit 内部核数的范围和目标9 q& G8 V c g1 }" f" f; _+ W% ^
311 segregation of duties 职责划分' Z9 B3 g& N1 y! @" x' k$ f. O
312 service organization 服务组织
6 b! Y0 P: z, D0 o. R* ? 313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系
% v$ H, s: \$ h6 x 314 small entity 小的个体! J# }# H; H5 C# R
315 smaller entities 比较小的个体& _' _) M0 d; j" ? [: K" q
316 sole traders 个体营业者
5 V- b3 |' [. {" i' r& c 317 sources of knowledge 知识的根源
2 E N+ N9 X* z; p. z8 t 318 specimen letter on internal control 内部控制上的样本证书; }& Q" M9 z! C6 ]& u
319 stakeholders 赌款保存人/ @2 i% v. R5 c5 m' I: c
320 standardised working papers 标准化工作文件 |