金融英语考试辅导:审计与内部控制词汇80 D3 j$ U8 o0 p8 {) I
281 reassessing sampling risk 再评价抽样风险' Z5 O! {& F' b5 N" C% r* r
282 reliability 可靠性, @, p2 i+ T$ I& G
283 remuneration 报酬0 D9 U, Z U5 w& l4 c2 e
284 report to management 对经营的报告
/ O# U1 a. n+ p: g. a! q 285 reporting 报告4 C$ L, w& ~8 W. h$ G6 y
286 research and development costs 研究和开发成本
1 @8 D* ^% H* }0 I4 u 287 reservation of title 保留
* U# G3 q4 I, C! H; @& p& F$ p 288 reserves 准备,储备
* _7 r1 W& _: M4 Z1 m- b: p- U4 K' L 289 revenue and capital expenditure 岁入和资本支出
" Z* t; K! w+ ^* r0 T 290 review 评论
) O, g9 z# ^& [' W' A I8 C7 F 291 review and capital expenditure 评论和资本支出1 e4 w% [ \1 r y/ d
292 review 评论
) S V6 D" ^% u$ P 293 review engagement 复阅债务" `' z5 u d- b' l6 k7 x* l
294 rights 认股权
3 x7 R# v6 l/ ]1 [ 295 rights and obligations 认股权和待付款
; P% ]/ s, j4 I7 b) b; X- H 296 rights to information 对信息的认股权
0 q8 j) o/ ^2 j( C1 w+ H# Q" @ 297 risk and materiality 风险和重要性
+ ^, d( k: D+ t" P, D! f 298 risk-based approach 以风险为基础的方式
R X: A: A O 299 romalpa case romalpa 个案
& j. c4 \9 @) q* x1 o( V 300 rotation of auditor appointments
' ^4 l* J/ U& a+ ? }' t* f/ s 301 rules of professional conduct 职业道德守则5 n9 @1 I2 b. b9 o, W
302 sales cut-off 销售截止- u# L, f+ k5 }! h% P' m
303 sales system 销售(货)制度
0 w3 U7 w7 d# O% B: ` p 304 sales tax 销售税,营业税/ V4 n# O; D) V& J D4 M6 y2 E S
305 sales 销售,销货2 @! n2 H8 O0 O3 L% x
306 sample size 样本量( f0 q2 U% u; f3 j
307 sampling risk 抽样风险$ c+ h) z2 v Y8 H6 d* M
308 sampling units 抽样单位7 ]. G7 c* O! ~( `
309 schedule of unadjusted errors 未调整的错误表- \' ], e& N7 N% Y1 A1 v
310 scope and objectives of internal audit 内部核数的范围和目标
# c" ^( P) h) g* D8 n 311 segregation of duties 职责划分
6 O+ i1 E" N6 b3 l/ W" O- k7 {" A 312 service organization 服务组织; i+ [( ~8 |- N
313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系
, X: F9 v) a6 z6 W& d 314 small entity 小的个体5 l. R; d: b4 T6 }
315 smaller entities 比较小的个体$ U7 |& A- d( N- |# k5 g6 ^
316 sole traders 个体营业者' z0 J" t4 V: J! Z# Y: c: e$ _
317 sources of knowledge 知识的根源$ H3 l4 g, N! M6 U
318 specimen letter on internal control 内部控制上的样本证书7 a% [% S( p4 N& C
319 stakeholders 赌款保存人* r) c [: n7 C8 K2 W) t
320 standardised working papers 标准化工作文件 |