281 reassessing sampling risk 再评价抽样风险
, n7 I$ |- w, L- w' F 282 reliability 可靠性
0 t- Q* i1 y" [: T9 V8 N% h5 J 283 remuneration 报酬
7 N2 T1 |/ R0 E. l" M 284 report to management 对经营的报告# g1 {. g6 t; u% ^2 D
285 reporting 报告 ?! ~; X3 Y1 @. g) N
286 research and development costs 研究和开发成本- c: S+ C) Y+ k C3 g" _
287 reservation of title 保留, w+ R2 R2 f5 ?, H" b; n
288 reserves 准备,储备; R+ L* n" t& @ M% B; i1 m
289 revenue and capital expenditure 岁入和资本支出( e' X, c6 j9 D `
290 review 评论
2 d# n5 t( Y- q& B2 I 291 review and capital expenditure 评论和资本支出$ B" O, K; h8 V8 ?
292 review 评论! w% H o+ p0 K
293 review engagement 复阅债务1 n9 j- r1 R; N2 E4 D
294 rights 认股权2 u& M3 [+ X8 ~* x
295 rights and obligations 认股权和待付款
% K8 `+ O; L; d8 T3 }+ R9 Y 296 rights to information 对信息的认股权
" `) f3 D+ p$ v 297 risk and materiality 风险和重要性
* Y# a" `' i2 _2 F" @* p8 M( N0 a 298 risk-based approach 以风险为基础的方式9 l3 t+ c$ w3 C
299 romalpa case romalpa 个案- z1 {6 t) J. ]% R, s
300 rotation of auditor appointments+ | i! J- ^2 C- T
301 rules of professional conduct 职业道德守则# p3 K: ?0 W( i$ p; R
302 sales cut-off 销售截止- I/ Z0 e6 |* ^ |4 `1 e8 ]' ]
303 sales system 销售(货)制度
1 z8 m/ ~: ^: ?5 G0 z0 f% D 304 sales tax 销售税,营业税! A" F G' l7 s3 \- b
305 sales 销售,销货2 B8 V+ s$ `% I" l0 |! n
306 sample size 样本量) c: f4 G' z" n: r, [& Z Y
307 sampling risk 抽样风险
8 J4 W8 }0 p1 ^+ h P' z 308 sampling units 抽样单位, j0 F5 |4 w& N$ d( X4 D6 n
309 schedule of unadjusted errors 未调整的错误表
. H# B+ p* ~. ?! Y7 F 310 scope and objectives of internal audit 内部核数的范围和目标% x7 a r2 p, Y$ w5 x
311 segregation of duties 职责划分: j/ q$ X( u* K* h5 ?4 h
312 service organization 服务组织* i5 ]9 v+ k- i' P1 U* s6 D
313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系5 E( G1 q3 w# i/ f
314 small entity 小的个体
) |6 g- W6 j5 D7 C) ?1 r1 G 315 smaller entities 比较小的个体$ G1 @5 p! A3 n% l/ R9 x0 c
316 sole traders 个体营业者
1 K+ B. W; j S' C3 \" a: T 317 sources of knowledge 知识的根源
( k1 R2 n7 Q) x 318 specimen letter on internal control 内部控制上的样本证书! U' s# r; `# A" ]/ N( m
319 stakeholders 赌款保存人 |