281 reassessing sampling risk 再评价抽样风险
* ~) Q) p- @, q& q 282 reliability 可靠性
" t( p) \- }. C+ b8 ^# @5 y% T2 J 283 remuneration 报酬
, {- u- E' [* O) [4 J L: T. T( K 284 report to management 对经营的报告
4 ]( N# ]6 J$ }. `+ y" W3 h 285 reporting 报告
/ @3 J. e* L/ H; L( G/ {$ x 286 research and development costs 研究和开发成本/ q/ o# G( Z9 {
287 reservation of title 保留7 v" f+ [& g/ _, P( L/ f; N" V4 o
288 reserves 准备,储备& |- K8 ^% C- P, g2 b- ^
289 revenue and capital expenditure 岁入和资本支出4 w6 [; n( B0 @; N9 d( o
290 review 评论, W9 D5 F& b' L5 c5 ?
291 review and capital expenditure 评论和资本支出" j! V' t2 d: ?3 l# Y( C& m o+ h
292 review 评论
! c% H7 ?! L2 V 293 review engagement 复阅债务
3 x9 S7 A% z5 Z1 ~2 a8 c$ | 294 rights 认股权# w, q' S e7 O% s4 W- e, o
295 rights and obligations 认股权和待付款
: a7 K3 l! z3 Y4 c3 F 296 rights to information 对信息的认股权
# F9 t# l8 k. L% o 297 risk and materiality 风险和重要性/ t8 v7 ]3 g8 M k" U+ l+ H
298 risk-based approach 以风险为基础的方式: N- G# O/ l3 V& g' Z& x/ S
299 romalpa case romalpa 个案+ F) i8 s) L* q& Q, b! F
300 rotation of auditor appointments
, C: e7 s1 y$ p; [3 e) W* A 301 rules of professional conduct 职业道德守则. E6 W+ |! r$ d) J& z, B
302 sales cut-off 销售截止) m+ L; \+ M1 N- Z% T R- X
303 sales system 销售(货)制度& R* I* w3 V8 W6 K Y J
304 sales tax 销售税,营业税' j9 ]% `0 y: d4 y* ?
305 sales 销售,销货# M/ E3 O, V5 X* ]
306 sample size 样本量
. Y W2 [5 |% {$ i; P 307 sampling risk 抽样风险" v6 W/ f v, d( d8 O6 ^( g. v
308 sampling units 抽样单位5 V/ p. T' e$ Y# x/ S6 W
309 schedule of unadjusted errors 未调整的错误表
8 {, S8 t' p- h! Z7 G+ Y 310 scope and objectives of internal audit 内部核数的范围和目标
6 q$ M" D4 J% `5 b 311 segregation of duties 职责划分
+ g* h# M6 C- R( ` 312 service organization 服务组织
4 ]+ [" k2 ~ b( k/ Q5 e& h/ P 313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系
, {' e2 i5 i$ B; o t 314 small entity 小的个体
- w0 F1 N1 ?1 L# c 315 smaller entities 比较小的个体
" F7 m9 e4 N5 \ 316 sole traders 个体营业者
! I4 c& d9 Z. n( w/ ` T* P2 |5 { 317 sources of knowledge 知识的根源 G5 A4 [( d5 X; @
318 specimen letter on internal control 内部控制上的样本证书
6 F8 V: l( O5 e% Z3 ]1 f6 \ 319 stakeholders 赌款保存人' C* b& V7 ^! D, d8 A' R
320 standardised working papers 标准化工作文件 |