金融英语考试辅导:审计与内部控制词汇8! ~& A6 p p" D/ X5 H$ x+ G
281 reassessing sampling risk 再评价抽样风险
9 K B6 s" h3 ^: n; n( }' s$ T 282 reliability 可靠性9 j) {7 v. g- X/ e
283 remuneration 报酬' _. u/ U# K& _ k& d
284 report to management 对经营的报告
; f) a. V. d$ s4 C% J* x# l5 } 285 reporting 报告+ f. z( k6 i. R4 [/ V
286 research and development costs 研究和开发成本7 c4 `5 u4 R- G1 ?4 f x) L1 Z
287 reservation of title 保留
2 E- ~$ A2 h2 ^ F& t% y 288 reserves 准备,储备
8 j, x* m5 n3 T& o 289 revenue and capital expenditure 岁入和资本支出
& F% ^5 C& Y. c" c0 |2 ^9 j3 j) ^ 290 review 评论
# L1 ^8 W( G, r* l7 F 291 review and capital expenditure 评论和资本支出! g/ A ^/ z. ?0 m$ v! \2 s
292 review 评论4 G# k8 Y( d; `# A7 `- R
293 review engagement 复阅债务
/ P( {* x) M* T6 ~4 b/ ^# B k 294 rights 认股权
* Z( U6 o, q% y8 G$ c4 y7 g/ d 295 rights and obligations 认股权和待付款 _7 m* \0 q0 |
296 rights to information 对信息的认股权# R' R& h/ F+ v# ]/ C
297 risk and materiality 风险和重要性, A! a! E6 b6 w- Z4 o3 _' H. I
298 risk-based approach 以风险为基础的方式
% o& W$ F2 H D# b 299 romalpa case romalpa 个案5 R1 l: n8 ?4 r' l1 m
300 rotation of auditor appointments$ s5 l& L e$ Z; a' H% p$ X$ [* s4 v. ?
301 rules of professional conduct 职业道德守则( z7 ?0 x" g5 _* g- S# \9 [
302 sales cut-off 销售截止* z& J9 U, r5 V; j0 |& G
303 sales system 销售(货)制度
, K- D3 w. N7 e( g 304 sales tax 销售税,营业税) k" e; |5 U/ p1 N! F* h% S; w
305 sales 销售,销货9 W6 z7 Z7 z/ A8 ?2 J' Q! n
306 sample size 样本量4 P I" d8 V0 A/ f% C
307 sampling risk 抽样风险& H' F! P2 S+ X9 d
308 sampling units 抽样单位( F) L! Y6 F+ h. X. e; u
309 schedule of unadjusted errors 未调整的错误表
+ T: q1 K! d/ R 310 scope and objectives of internal audit 内部核数的范围和目标' ?* A% B; I# F2 @# I0 r u9 O8 i
311 segregation of duties 职责划分
+ c' @' v& h- Y% Z 312 service organization 服务组织
1 q: W8 W. S7 ] {1 ? 313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系, l O# ^6 r; m. |. S6 R) Q
314 small entity 小的个体7 Y+ {& A4 A" H; A2 C; \6 s
315 smaller entities 比较小的个体
- q2 @1 P' e& g0 J( ^8 p: t 316 sole traders 个体营业者8 v+ Q8 }8 f) b
317 sources of knowledge 知识的根源
: T: E: ^( Z$ _7 y 318 specimen letter on internal control 内部控制上的样本证书, A- z$ A7 \" x4 G, N) Y
319 stakeholders 赌款保存人
3 }. v7 L# g) n4 X4 g6 [) C3 ?* F 320 standardised working papers 标准化工作文件 |