281 reassessing sampling risk 再评价抽样风险9 E2 ]/ [% y* f5 h5 t! r
282 reliability 可靠性
6 K4 C7 _/ M6 X! a& ?, J; s7 c 283 remuneration 报酬/ z- r! t1 K) X/ N, F1 j
284 report to management 对经营的报告
! p/ D4 `1 y7 {' ~6 x3 U4 x) F 285 reporting 报告8 D$ i) H2 {4 F6 u
286 research and development costs 研究和开发成本
2 I k6 W& ]/ J& \) [# C 287 reservation of title 保留
" U* Z- G0 s" V, s 288 reserves 准备,储备9 I3 D" }) {5 c9 O
289 revenue and capital expenditure 岁入和资本支出
- q9 A2 z7 B: ~" z3 n( W 290 review 评论
/ x6 p8 U* ^, e+ b5 d 291 review and capital expenditure 评论和资本支出
# S7 O$ @7 X7 r6 ` 292 review 评论, C/ l1 ^ ]- \! z
293 review engagement 复阅债务* E e5 u) T8 g0 O. N/ ^
294 rights 认股权
3 V' S: ^2 [: z0 C 295 rights and obligations 认股权和待付款
" }* S* R; b/ ]1 c 296 rights to information 对信息的认股权6 a6 Q8 b8 \9 R/ S+ F5 @/ N
297 risk and materiality 风险和重要性
( B" l) X1 y5 n- { 298 risk-based approach 以风险为基础的方式) M) A( C: b! G; M5 a' R. e
299 romalpa case romalpa 个案# e: m/ G2 m& S5 Q) Y
300 rotation of auditor appointments
' b: c' ]1 F& \- `* `$ T& q2 l 301 rules of professional conduct 职业道德守则5 F/ r& B v: H) _. z
302 sales cut-off 销售截止
* g7 X' I1 ^* T; S: ]! g) g' ^; h 303 sales system 销售(货)制度+ i) l8 c" s* o- U4 W. e: J2 ?2 @
304 sales tax 销售税,营业税( |! Q: U# A, G! y2 ~
305 sales 销售,销货1 l+ J; m% T: ~( m' w7 Y" p: O
306 sample size 样本量
' ^+ k( i4 P7 @5 s$ W# p6 ~6 I" Y 307 sampling risk 抽样风险0 B2 U @8 I6 i4 }8 F
308 sampling units 抽样单位
& ~+ |5 x$ Z$ k- ] 309 schedule of unadjusted errors 未调整的错误表
/ |' C& r+ J+ i' ~+ c1 k 310 scope and objectives of internal audit 内部核数的范围和目标( ]: u( T2 s& g
311 segregation of duties 职责划分
) n- [4 h$ S; a4 X 312 service organization 服务组织
2 K `9 U# c9 D: o 313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系: t C4 J) Y, e7 Y
314 small entity 小的个体
- @ B$ W# T. e7 U7 k3 P 315 smaller entities 比较小的个体! ?, O1 X) @9 S/ |# [
316 sole traders 个体营业者
# R( Q5 w7 `, [ 317 sources of knowledge 知识的根源1 r: _( J) N' b
318 specimen letter on internal control 内部控制上的样本证书5 |! ^5 {8 i. g1 E$ f
319 stakeholders 赌款保存人 |