金融英语:审计与内部控制词汇8
9 Z* k6 T8 t/ M: z) j. Q 281 reassessing sampling risk 再评价抽样风险4 ]4 \0 e3 s8 {/ ~6 i/ ]
282 reliability 可靠性
/ q$ D$ B( |/ J; h 283 remuneration 报酬: N' ] S! p; `" w5 A
284 report to management 对经营的报告5 J |/ w4 t- u& [
285 reporting 报告
2 a9 K" B, ?. L) O; k5 \3 ^ ^ 286 research and development costs 研究和开发成本
7 y0 r6 k1 y! J. c6 D! F 287 reservation of title 保留
. @1 k9 d1 c1 p* P, o# F1 m8 o$ z' ` 288 reserves 准备,储备! P+ {) g% t8 A+ B2 ]1 d. e4 M
289 revenue and capital expenditure 岁入和资本支出
: Q, s6 ^% V, q- F 290 review 评论
0 t$ M$ `! _. b2 w( e 291 review and capital expenditure 评论和资本支出
' U7 s) @, I: Y# @5 O; G 292 review 评论- _# L( v; p7 L; w# u
293 review engagement 复阅债务
% I) m& n8 N5 O! X 294 rights 认股权
1 B# g1 D( ^) z' d, q. q' e 295 rights and obligations 认股权和待付款
1 `' e5 \+ n7 F# M+ e% d& ` 296 rights to information 对信息的认股权 X" q- O ]# P, M( u' x
297 risk and materiality 风险和重要性
, ?, X5 `& ]; p. C 298 risk-based approach 以风险为基础的方式
( Z4 h* t5 i% n( {* N" P 299 romalpa case romalpa 个案
9 R7 o; e8 h5 Z4 U/ ?7 h 300 rotation of auditor appointments; u/ y. x0 ~) ]# w
301 rules of professional conduct 职业道德守则 ^5 y: Q: |- S: Z7 T: \
302 sales cut-off 销售截止
' x: o: w# r+ k& t: k9 [ 303 sales system 销售(货)制度
/ M9 H# A6 S" [ 304 sales tax 销售税,营业税1 Z C+ N8 J" l. b
305 sales 销售,销货0 y" D6 Z. v: a* T9 h0 n0 s# I
306 sample size 样本量+ G( T& o) e* w9 a0 x' k; V1 I
307 sampling risk 抽样风险
3 t: [0 B7 g, R2 o- `+ u9 i- k 308 sampling units 抽样单位$ B; P+ f% ?+ v4 Q
309 schedule of unadjusted errors 未调整的错误表+ }# a: u/ M" t3 s) \! [
310 scope and objectives of internal audit 内部核数的范围和目标/ d+ a# p" y; d8 H. X
311 segregation of duties 职责划分
- @& _1 d0 [4 v( T% N 312 service organization 服务组织$ @0 a! j: `5 n1 I% L/ h( ]* I
313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系. i) |$ O e6 T
314 small entity 小的个体* n' p1 @) l. w- h: B
315 smaller entities 比较小的个体1 T: ?6 O( g6 x h0 o
316 sole traders 个体营业者/ z A. U I8 S5 e' |& z& q- ^8 _
317 sources of knowledge 知识的根源
* S$ p7 {$ {4 c9 G& U 318 specimen letter on internal control 内部控制上的样本证书: v4 p" z/ i& s0 C! a2 c5 a2 B: F
319 stakeholders 赌款保存人
4 E% W9 [' U: H& `2 E* `: A 320 standardised working papers 标准化工作文件 |