241 on-line computer systems （与主机）联机计算器系统
* k T# y; C2 n; z9 D$ E 242 opening balances 期初余额/ V5 [" [/ c9 j$ L/ _$ ?: `9 W
243 operational audits 经营审计,作业审计
+ ~" H: h' Z5 |' q 244 operational work plans 操作上的工作计划4 z6 Q+ M$ h+ t# b' t/ m
245 opinion shopping 意见购物
7 J Y; c% Q( D U( P" f& \ 246 other information 其他的信息
0 i. s- @% p4 x9 |: T* C1 V 247 outsourcing internal audit 支援外包的内部核数) A s" u' w: H% X
248 overall review of financial statements 财务报表的包括一切的评论- X' V- A& {, Y% b' v! c2 `# j
249 overdue fees 超储未付费
E! L" O8 |/ `0 s 250 overhead absorption 管理费用分配7 ]$ B& \8 f0 a0 P- h
251 periodic plan 定期的计划
( t$ m5 ^4 S6 } r0 B9 v) Z- O 252 permanent audit files 永久审计档案
$ F3 Q% N; E6 o% H0 E 253 personal relationships 个人的亲属关系6 j2 J$ I7 E* A2 b, ?0 j
254 planning 计划编制( X) P |5 Q" f3 ]; H5 e7 R2 ?
255 population 抽样总体8 [* E+ v" S/ v9 W" y/ U/ o
256 precision 精密
! Q2 X# G: ~; V1 w 257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易
+ }5 b1 W$ L9 T: T4 V( a7 F 258 preliminary assessment of control risk 控制风险的预备评定
8 D p6 r( G" J5 x 259 prepayments 预付款项
' d0 g) j" R" y 260 presentation and disclosure 提示和揭示& ]9 X- p; j! {0 r/ d
261 problems of accounting treatment 会计处理的问题2 v( ], R: b# |, D8 n0 ^
262 procedural approach 程序上的靠近
" k/ a1 \+ z8 ~8 ^& R 263 procedures 程序
( x6 \! K, G6 k% a 264 procedures after accepting nomination 程序过程在接受提名之后
: O# s& }" q! a5 `& u t 265 procurement 采购
1 ]1 }8 ^0 |& A 266 professional duty of confidentiality 保密的职业责任
" [/ i" U* j7 {, l _) S 267 projection of errors 错误的规划, B9 J3 V! B5 V& {9 Z6 q1 L
268 provision 备抵,准备" ]0 t$ H* ]% m4 W
269 public duty 公共职责) a4 u8 s4 A2 K
270 public interest 公众利益. g+ ~" l4 W) a: [9 I
271 publicity 宣传1 Y! {3 Y/ Q/ O# e
272 purchase ledger 购货分类账
8 _# A& P- g" C* r) p& v 273 purchases and expenses system 买和费用系统
4 m! ]" @. e9 U 274 purchases cut-off 买截止- ^8 L v; ~! G) x4 ?
275 put on enquiry 询价上的期货买卖; ~( F5 W- H2 n+ U% C9 O4 Z' H
276 qualified opinion 保留意见
" C! M: Z0 P& m/ j: N/ [) q0 K: Y 277 qualifying disclosure 合格揭示! f$ j; I' {" Q7 S6 Y
278 qualitative aspects of errors 错误的性质上的方面
# |2 r1 R. P. ~ s, C8 i 279 random selection 随机选择 q, J/ D" ~# X. v' y
280 reasonable assurance 合理保证0 O% H1 j- w* f: q+ q$ t
281 reassessing sampling risk 再评价抽样风险* M a9 r0 y3 E2 X% @: i
282 reliability 可靠性& e5 t- P+ b+ _3 ?% W+ s' E* p; l
283 remuneration 报酬& ^" G5 E7 a/ l2 g# h
284 report to management 对经营的报告5 X1 f* v; p, d3 _5 ~' K5 A
285 reporting 报告7 F. y5 O1 y/ ?9 ~
286 research and development costs 研究和开发成本% r7 e8 q2 z" c7 J& l
287 reservation of title 保留
2 M' v& P! r! F+ {9 n+ r! s 288 reserves 准备,储备 a3 E( R: V/ N! O" E. u
289 revenue and capital expenditure 岁入和资本支出% } L9 {/ `# |2 L" q: z! l
290 review 评论: H/ `+ z9 D7 l
291 review and capital expenditure 评论和资本支出$ p1 {( R% I( J+ v4 N3 z/ k/ Q
292 review 评论5 s; d& W* b: k
293 review engagement 复阅债务
, _/ _3 y4 N e( H7 k 294 rights 认股权$ F' Z( h6 o. a8 ?% d
295 rights and obligations 认股权和待付款% d7 z, q: G7 A& } E3 W
296 rights to information 对信息的认股权; `! Z7 G7 X% r; h& [# k
297 risk and materiality 风险和重要性
6 A/ K0 ], i* F, b 298 risk-based approach 以风险为基础的方式9 P, H/ f1 ?/ j! G- M# Y1 o
299 romalpa case romalpa 个案
f# D8 o/ o4 v- D- w 300 rotation of auditor appointments& J1 T! l+ z" `* I
301 rules of professional conduct 职业道德守则
9 o" ~, l: b4 M& a3 q0 L: e1 c1 ^ 302 sales cut-off 销售截止* ^/ M/ G5 |9 p I# g' c, A
303 sales system 销售（货）制度8 i$ d, v8 _, B3 C9 q
304 sales tax 销售税,营业税
! E' J; [. v) ?4 m% U7 x 305 sales 销售,销货* @/ h; Q! u8 O ]( b# _
306 sample size 样本量6 y, c4 h. {0 P- `. B
307 sampling risk 抽样风险
, @* t# }. K( f7 c 308 sampling units 抽样单位+ P. q7 X; L8 {% x
309 schedule of unadjusted errors 未调整的错误表( a1 _8 `+ Q9 y0 }, B5 u" D
310 scope and objectives of internal audit 内部核数的范围和目标
# B0 V+ t b( L e7 n# ^ 311 segregation of duties 职责划分) P* l( O3 Y% b! x) J2 p$ q
312 service organization 服务组织
( {7 t+ {% Z1 _; ?+ e 313 significant fluctuations or unexpected relationships 可重视的 （市价）波动或不能预料的亲属关系
8 E6 G' A9 G% M4 c7 n+ b+ O4 w 314 small entity 小的个体
7 y$ t" O @$ B% o, u: Q 315 smaller entities 比较小的个体
3 i5 k/ y3 ~6 B3 P4 @ 316 sole traders 个体营业者" M9 t; ^% F! N( X5 a
317 sources of knowledge 知识的根源7 J! G4 h" s! ]2 b! ]# K) Z
318 specimen letter on internal control 内部控制上的样本证书
+ E ] F) B! ?" h8 p% }0 m' v 319 stakeholders 赌款保存人 q) m! z2 ]2 ?; P0 z
320 standardised working papers 标准化工作文件 |
发表于 2012-8-16 08:28:34
