241 on-line computer systems (与主机)联机计算器系统/ h' B0 Z9 n. Q- l |$ _! x
242 opening balances 期初余额
) v- d% C9 }. i 243 operational audits 经营审计,作业审计
6 Y% m6 X4 [5 F* k4 D 244 operational work plans 操作上的工作计划+ | t) H J- v5 I6 q" h. R
245 opinion shopping 意见购物# t* \) t0 M! B. O* C
246 other information 其他的信息9 {) {9 v, ~ c
247 outsourcing internal audit 支援外包的内部核数# X6 ~ G4 n) D" s- y8 a
248 overall review of financial statements 财务报表的包括一切的评论
5 b& I1 N, h4 n$ d$ Q 249 overdue fees 超储未付费
9 m C2 T$ {0 M( I) r' C 250 overhead absorption 管理费用分配
+ \, F0 G% D1 _$ g) d 251 periodic plan 定期的计划. ~0 H( S1 q2 K9 O: j+ t
252 permanent audit files 永久审计档案
# L, L, O# n6 Y" G5 o( g. ^' Y( p 253 personal relationships 个人的亲属关系# J0 ^( }+ X t# P& I
254 planning 计划编制
: [5 J$ |2 L+ j! X 255 population 抽样总体+ n$ y/ \+ p2 f" ~4 |) d: E* j
256 precision 精密; s1 c) |& j. B( |# G
257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易. k A( Q) g+ c, g9 O' I
258 preliminary assessment of control risk 控制风险的预备评定" R3 W, g5 G0 w/ N
259 prepayments 预付款项& s0 l; [( @! y0 z! T1 ^
260 presentation and disclosure 提示和揭示1 ~5 f" r7 ^ M/ l' s3 ]9 L
261 problems of accounting treatment 会计处理的问题
9 y, d+ X( D# n# a+ j& J# g 262 procedural approach 程序上的靠近) C# Y# _: r5 J/ [; r
263 procedures 程序
$ I x3 x( l$ D 264 procedures after accepting nomination 程序过程在接受提名之后$ o! P* i2 H, `5 H/ ?
265 procurement 采购- A H) }/ q: N& h2 P1 D N# S
266 professional duty of confidentiality 保密的职业责任7 j- d- u/ u2 j. I f
267 projection of errors 错误的规划
1 n/ ^8 |6 J, v( _' n 268 provision 备抵,准备
3 K0 q2 | Q2 T0 G2 r) o3 a1 N 269 public duty 公共职责( z( [# E2 t& w7 ~0 K: C
270 public interest 公众利益1 t4 N' S* ^" t S. [
271 publicity 宣传
4 O5 k+ I/ t) V! ^. q 272 purchase ledger 购货分类账
/ }: D* e0 m% ?" w/ f) i6 t3 x 273 purchases and expenses system 买和费用系统
8 g2 }/ z1 u1 R: b0 P' e 274 purchases cut-off 买截止1 l7 l- a( e- n# t, {. }: `
275 put on enquiry 询价上的期货买卖! l0 [$ Q% d; K: F3 T% ^& K) v' T
276 qualified opinion 保留意见, Y6 N- g {* z b6 g6 g# x
277 qualifying disclosure 合格揭示' p/ ?# I5 h7 }0 B& J, p4 @/ b% B" P
278 qualitative aspects of errors 错误的性质上的方面4 P% Y/ K* L$ \
279 random selection 随机选择' [( o# F( ~- r0 a7 C x' Q( W
280 reasonable assurance 合理保证 |