281 reassessing sampling risk 再评价抽样风险
$ p9 i/ f) \. {+ V4 z: s 282 reliability 可靠性) g! `! N' X6 I# @6 k
283 remuneration 报酬2 v4 J2 Q* g- {, y5 V
284 report to management 对经营的报告
$ ?, ?! V$ O5 l/ B+ q5 O 285 reporting 报告# u( m# V# a: J/ k
286 research and development costs 研究和开发成本1 w, I0 L! J3 Z! s6 d! |
287 reservation of title 保留
/ }. |) x' Y! J* B 288 reserves 准备,储备
$ B' u. H# T1 H 289 revenue and capital expenditure 岁入和资本支出
9 @; d, ?$ ^8 ]! u$ s. C 290 review 评论! H) [4 e& B; p# j5 k) N
291 review and capital expenditure 评论和资本支出% w- u: ]3 V& V) t/ t: H B: |
292 review 评论% j# s2 A3 m' _/ b) o
293 review engagement 复阅债务6 C0 [2 ?9 s \" a5 }- a2 Z
294 rights 认股权' m J1 A$ G: I! v& G& Z1 ^
295 rights and obligations 认股权和待付款
$ u& a* ]: x: s/ m, o! S& V) R 296 rights to information 对信息的认股权/ @0 m8 s. N3 d+ X' U
297 risk and materiality 风险和重要性
7 p3 W, F0 K+ f! p) ~ 298 risk-based approach 以风险为基础的方式
7 M' R9 \* O s' W- p 299 romalpa case romalpa 个案
" v) [8 }4 Z! c, D# ^ 300 rotation of auditor appointments
0 l; ^) I( N7 l7 o! v 301 rules of professional conduct 职业道德守则+ E1 p# }* z" T5 N) u! k
302 sales cut-off 销售截止
t5 _- |3 j& o6 Y' c8 | 303 sales system 销售(货)制度
! ~; V2 ]/ ?' m9 o 304 sales tax 销售税,营业税) Y2 ?, ]: y; U) h
305 sales 销售,销货
; Z0 a/ {% m7 @: q/ H2 p5 g 306 sample size 样本量
" c' ?" q& T I4 W6 @ 307 sampling risk 抽样风险
* X0 l( q; }( S; w! `( c' i 308 sampling units 抽样单位7 v* `* ?. B/ o' g# y2 z: f
309 schedule of unadjusted errors 未调整的错误表
( @0 S8 e: y M! p 310 scope and objectives of internal audit 内部核数的范围和目标/ ?: }0 G/ q& P! S
311 segregation of duties 职责划分: `) S3 Y3 n1 G/ @$ }
312 service organization 服务组织
, D" V# x* F, m/ Q+ U- F8 b 313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系
- T1 O( }6 X H( X% U% u 314 small entity 小的个体3 {: q) w% M+ j( B! X: ~: H7 n$ p
315 smaller entities 比较小的个体9 c3 p' H1 X1 w- {; l
316 sole traders 个体营业者
+ G# E1 g8 b7 t 317 sources of knowledge 知识的根源 Q3 m( d# y, ]! M2 S# ]8 P5 N. ^
318 specimen letter on internal control 内部控制上的样本证书! n( _% D9 m2 E6 H- y2 x
319 stakeholders 赌款保存人
, p+ j7 p" K& {/ R- o3 ^% [ 320 standardised working papers 标准化工作文件 |