金融英语:审计与内部控制词汇8) S" u$ M A- L; t8 i4 l/ O0 [
281 reassessing sampling risk 再评价抽样风险
5 S0 E! N: y, ^6 W. h 282 reliability 可靠性
1 w4 @) \ N- M% `9 O 283 remuneration 报酬! p* C+ V. x; u2 _7 H) X
284 report to management 对经营的报告
1 e9 B# G) u4 |' L& ^6 `8 U, t 285 reporting 报告
& w( b) z' Y, O6 L! {) V& B3 [ 286 research and development costs 研究和开发成本: C; q/ T3 i- d( J% A) Z, d) k
287 reservation of title 保留
0 l/ x) M; z- p) ]' | 288 reserves 准备,储备
0 q5 {4 j6 F ~8 _! d 289 revenue and capital expenditure 岁入和资本支出
* h6 s- D) s. J& D 290 review 评论
0 G2 M% ~3 d- U ?! H" q/ t5 w' v 291 review and capital expenditure 评论和资本支出
, M) L; \" g) m& U9 u 292 review 评论1 h% z4 ^9 `& F8 t! g n; r
293 review engagement 复阅债务1 u5 l! }) o4 \8 M f' z {4 k
294 rights 认股权- @+ m5 z" ^0 H m! X# V0 @
295 rights and obligations 认股权和待付款* G t' I0 {( H6 n/ k% \
296 rights to information 对信息的认股权
; ^& U; A1 S. q0 I 297 risk and materiality 风险和重要性
9 } q! t! j0 s% i8 y: M 298 risk-based approach 以风险为基础的方式8 A T& ^$ S1 Z
299 romalpa case romalpa 个案
, P0 B6 v( ^: b 300 rotation of auditor appointments4 p, c9 [# J6 q
301 rules of professional conduct 职业道德守则) C3 D1 M+ M. W# L8 S9 b
302 sales cut-off 销售截止
* J9 d: l2 ]" \/ o+ O 303 sales system 销售(货)制度3 Q% \$ Q# q4 `% I' V4 X
304 sales tax 销售税,营业税; k4 O. w0 a E+ h$ @" b
305 sales 销售,销货
3 ^; ~1 Q7 P5 r+ {( q 306 sample size 样本量/ c* C, \; l3 W" {$ @ ^3 Y
307 sampling risk 抽样风险
: S2 q1 c: l8 N+ F9 ?" { 308 sampling units 抽样单位7 Q* t3 x- E5 v {% O6 _. p: x/ k6 K/ f
309 schedule of unadjusted errors 未调整的错误表# o4 U0 C! ?3 o/ b
310 scope and objectives of internal audit 内部核数的范围和目标
! s8 ^3 V5 \& |0 p- T% ] 311 segregation of duties 职责划分
$ R1 o9 r" ~! ?; Z% i5 J 312 service organization 服务组织8 P: l8 o, D0 B- U
313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系
0 P. f4 o9 ]) ] 314 small entity 小的个体
: X+ E' _2 d6 I# o( y 315 smaller entities 比较小的个体 S/ C4 C$ Q& n' S6 E, Q2 a
316 sole traders 个体营业者5 i7 M' l# R* Q% a; G3 S+ Z- L7 l
317 sources of knowledge 知识的根源
4 E* E+ }% _1 K1 j% S8 j 318 specimen letter on internal control 内部控制上的样本证书
9 q% S# ` y! m. T E P: t 319 stakeholders 赌款保存人9 U3 a2 A$ l4 p
320 standardised working papers 标准化工作文件 |