241 on-line computer systems (与主机)联机计算器系统
' d; |0 v1 a* l$ A 242 opening balances 期初余额
& c5 P4 S; Y/ w 243 operational audits 经营审计,作业审计# l R2 @7 I0 _: ?3 A* \5 n, K
244 operational work plans 操作上的工作计划
& Q) s2 }) i. J! j- h0 Z 245 opinion shopping 意见购物& N" O+ c" t7 R: @
246 other information 其他的信息
+ ~8 y, {' U( m+ X: [3 V- u 247 outsourcing internal audit 支援外包的内部核数) X3 ^, Q& T! m/ s# ` R8 w( `
248 overall review of financial statements 财务报表的包括一切的评论1 A: w7 m9 K% V# Q8 h' c8 J
249 overdue fees 超储未付费$ I/ `; ~* Z& W3 A
250 overhead absorption 管理费用分配
, g' a( d, i; |) {6 B3 r 251 periodic plan 定期的计划
$ c. q$ r/ Y N# @0 U1 m- Z% B 252 permanent audit files 永久审计档案7 C. y6 w8 t* m( S
253 personal relationships 个人的亲属关系
- m* d+ |! X+ z1 ]3 g* H. A& b 254 planning 计划编制
% r, n3 B4 T8 Q4 z* A( w 255 population 抽样总体/ l1 M; X% i' p' |0 R& _
256 precision 精密
$ O5 q/ Z+ j5 S/ I( Q! U t 257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易4 \' l" u' C* l& D; m
258 preliminary assessment of control risk 控制风险的预备评定
$ b; I# O/ f8 x, b 259 prepayments 预付款项, {6 f# A- t3 g) a
260 presentation and disclosure 提示和揭示# \5 i3 Y3 ?7 [+ w- S/ h% A
261 problems of accounting treatment 会计处理的问题# c4 V5 F `: w. Z5 b" `0 @
262 procedural approach 程序上的靠近- f+ S$ P, n: c: U, j2 G: m v
263 procedures 程序7 Y" y0 x" q& N0 _3 [: l0 N
264 procedures after accepting nomination 程序过程在接受提名之后' L1 C, L: K9 W) R
265 procurement 采购
0 W) s( w* W$ X. O 266 professional duty of confidentiality 保密的职业责任6 }; A8 I# o0 H9 Q
267 projection of errors 错误的规划
. W9 c; m% h8 Z9 z, S4 |5 l; e 268 provision 备抵,准备+ S' g* ?+ J& D
269 public duty 公共职责
. D( [/ G9 F/ ?$ @# O% w 270 public interest 公众利益
3 @# Q1 Y! [9 J 271 publicity 宣传
6 ?( t9 e( m5 l; ^1 g9 [# F( V 272 purchase ledger 购货分类账
7 _7 z9 M- _% N7 `& j6 d 273 purchases and expenses system 买和费用系统
1 ~( o0 r4 I6 c# P9 v' l% X2 z 274 purchases cut-off 买截止 q" L$ [/ T% m
275 put on enquiry 询价上的期货买卖/ e7 S( e9 I: E& C4 J
276 qualified opinion 保留意见3 |2 ]0 f) c P. d, B8 {7 b8 n# @
277 qualifying disclosure 合格揭示7 q' y' \4 c1 H }! |( Q
278 qualitative aspects of errors 错误的性质上的方面) w W8 L6 s* Z1 Q" a$ g
279 random selection 随机选择 |