241 on-line computer systems （与主机）联机计算器系统
0 D4 M7 r8 D% I2 Y! a" \. d! o6 @0 l! c 242 opening balances 期初余额
1 t2 P- y8 c5 W# O' x 243 operational audits 经营审计,作业审计8 y2 o$ z% }% t* l, u: Q; [9 Y+ |
244 operational work plans 操作上的工作计划
/ {% T2 _& j1 P5 c4 a" Y: M& y0 x 245 opinion shopping 意见购物+ S6 ~7 l& z# ?3 f) |3 V4 {
246 other information 其他的信息
' W2 U% _! j+ Z2 C- c7 {7 F8 k& V 247 outsourcing internal audit 支援外包的内部核数$ C2 l' ?- f4 B0 B
248 overall review of financial statements 财务报表的包括一切的评论1 Z0 l F: S# \. O2 _0 m3 u I
249 overdue fees 超储未付费
7 {' e2 d, o( v" V/ y' g3 O 250 overhead absorption 管理费用分配/ k! f2 G# P8 O1 B; O+ z
251 periodic plan 定期的计划
0 _/ }8 W) V# p1 v6 f" M+ a4 B" [ 252 permanent audit files 永久审计档案3 Q, [9 X" D% a* w3 ?
253 personal relationships 个人的亲属关系0 U0 L# h- N" t/ _; D. B# I
254 planning 计划编制
7 w! E* L. b4 w# h. I 255 population 抽样总体% [, T$ C% g6 W x, J
256 precision 精密! n5 u; R$ d+ B, x) C6 z/ r/ d
257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易
2 q. |! d1 s( r7 ?" U9 {" W 258 preliminary assessment of control risk 控制风险的预备评定
# X5 X7 P8 ]. n 259 prepayments 预付款项
% `4 }* p, E" W, c9 C, A8 m 260 presentation and disclosure 提示和揭示
5 a9 C2 E2 A* @4 M/ ] 261 problems of accounting treatment 会计处理的问题/ l% u1 H+ s* L8 r
262 procedural approach 程序上的靠近
; b i" d( C0 D, z* s 263 procedures 程序3 w7 g: ^* g8 T) \
264 procedures after accepting nomination 程序过程在接受提名之后
4 t7 n6 t/ k$ ^, Y& v 265 procurement 采购
) e/ V4 I# x+ {! }4 `$ j& c) P 266 professional duty of confidentiality 保密的职业责任
( _ X3 _0 D; U/ B+ { 267 projection of errors 错误的规划
O: M, h5 H& n5 A& H; r 268 provision 备抵,准备) S6 S, _2 w" B! R
269 public duty 公共职责
! f1 |+ X0 ]9 A& I' ] M 270 public interest 公众利益" I2 b# z) ]/ z% c6 F3 ]
271 publicity 宣传4 W& Q6 a: f# }( r! E& l( d9 Z7 e+ X
272 purchase ledger 购货分类账( A) l0 I5 P) B3 B* q/ Y
273 purchases and expenses system 买和费用系统9 t" F: Q: [2 ~* i3 B3 a" [
274 purchases cut-off 买截止5 F r$ D# d- W# V" _6 A. H% p
275 put on enquiry 询价上的期货买卖7 b' z5 Y0 O: D) K5 N3 d- j: q
276 qualified opinion 保留意见6 e5 c N0 r5 d1 i2 n
277 qualifying disclosure 合格揭示" A; }$ q5 s: I; B$ b: }
278 qualitative aspects of errors 错误的性质上的方面
! } {7 t1 e# f. X" H 279 random selection 随机选择
. t5 S1 b; ~2 E, |# A 280 reasonable assurance 合理保证 }' \6 {' P/ ^. W" `+ Y
281 reassessing sampling risk 再评价抽样风险: s* x1 {, z: e |( S2 t$ c
282 reliability 可靠性
6 Q" H9 k# O1 u5 A2 l; ]- v 283 remuneration 报酬
Z4 I3 l3 ^# Z2 l' Y 284 report to management 对经营的报告
* E: {- k9 r9 X$ Y1 a 285 reporting 报告
$ G" ^2 M( N* E% J4 A+ l0 S5 m 286 research and development costs 研究和开发成本6 a. F( y" M7 e& I4 \3 W
287 reservation of title 保留8 t2 t6 v; z) X& k' p) ~
288 reserves 准备,储备
6 q1 d9 m" q! O5 n: ~ 289 revenue and capital expenditure 岁入和资本支出
' n; [+ \9 i" U% @8 c' p8 S" G 290 review 评论. d( z, m8 ^3 a: T8 t$ A5 U+ |
291 review and capital expenditure 评论和资本支出$ F' @: B# h% S
292 review 评论0 f8 U: b: l& G2 f" e
293 review engagement 复阅债务
& d6 q' O! L/ g$ q6 P {) Q 294 rights 认股权 c3 A, d' \1 N& v( L/ @. b
295 rights and obligations 认股权和待付款
# L' t* @5 p( K% p7 r, | 296 rights to information 对信息的认股权
* u! P" u6 x- E5 p* M7 p- S 297 risk and materiality 风险和重要性; u* r; s3 q: \. Q
298 risk-based approach 以风险为基础的方式: v( ]" U7 \8 c V* x
299 romalpa case romalpa 个案
( ]8 A8 `" F8 }) i 300 rotation of auditor appointments% Y* A: d) Q' m& `$ |7 b8 ~
301 rules of professional conduct 职业道德守则
0 G5 Q9 I2 U9 p( }. N 302 sales cut-off 销售截止
9 S0 Y/ `( Z1 ^9 J8 M0 G9 l 303 sales system 销售（货）制度
2 J, s8 f3 K; W2 H 304 sales tax 销售税,营业税0 N. O6 m2 H9 |; w' v$ Y
305 sales 销售,销货
6 B9 _% P8 t( }8 I 306 sample size 样本量: `/ O* M; i8 b J6 @7 L' ]
307 sampling risk 抽样风险. b: B1 {8 G2 ^& L4 G" N& T! ^$ b
308 sampling units 抽样单位
8 m" m" e2 ~4 C ^4 o% o 309 schedule of unadjusted errors 未调整的错误表
4 S' a. \! g. l0 O 310 scope and objectives of internal audit 内部核数的范围和目标
( \7 U1 m1 r' f/ C 311 segregation of duties 职责划分
& U3 F( v/ S' w& C# X+ R 312 service organization 服务组织
, I3 ?" o, ^" D9 r' D 313 significant fluctuations or unexpected relationships 可重视的 （市价）波动或不能预料的亲属关系; G8 A) ^4 `* l7 b( ~! z" l
314 small entity 小的个体% m6 u) [7 o" q4 y2 K6 q: F
315 smaller entities 比较小的个体1 Z8 V3 K9 ?8 A0 V# G& L. R
316 sole traders 个体营业者! i0 O4 V6 N2 A! [8 K
317 sources of knowledge 知识的根源6 z- E3 u6 h; P; O/ R. \# F
318 specimen letter on internal control 内部控制上的样本证书1 P) ~' N( A q M/ d
319 stakeholders 赌款保存人
; C) C7 N. i! V4 }. Y$ o7 w 320 standardised working papers 标准化工作文件 |
发表于 2012-8-16 08:28:34
