244 operational work plans 操作上的工作计划 e{Q;,jsh
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245 opinion shopping 意见购物 O]4v\~@-j
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246 other information 其他的信息 xzi_u.iOP
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247 outsourcing internal audit 支援外包的内部核数 kzE<Y
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248 overall review of financial statements 财务报表的包括一切的评论 eOoqH$
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249 overdue fees 超储未付费 HVJqDF
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250 overhead absorption 管理费用分配 ~dO+kD
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251 periodic plan 定期的计划 XE>w&
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252 permanent audit files 永久审计档案 &4O2uEW0
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253 personal relationships 个人的亲属关系 YdZ9##IU3
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254 planning 计划编制 M7[GwA[Z
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255 population 抽样总体 /7 8zs-
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256 precision 精密 $`A{-0=x\U
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257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 yhkKakg,)
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258 preliminary assessment of control risk 控制风险的预备评定 _Sg "|g
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259 prepayments 预付款项 3'Hz,qP
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260 presentation and disclosure 提示和揭示 "
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261 problems of accounting treatment 会计处理的问题 y>#_LhTX-
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262 procedural approach 程序上的靠近 4tEAi4H|`@
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263 procedures 程序 rB|1<jR
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264 procedures after accepting nomination 程序过程在接受提名之后 LOgFi%!6:
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265 procurement 采购 ih|;H:"^
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266 professional duty of confidentiality 保密的职业责任 7KHQ0
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267 projection of errors 错误的规划 @Di!~e6
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268 provision 备抵,准备
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269 public duty 公共职责 MgP&9
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270 public interest 公众利益 S0Ur{!9\#^
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271 publicity 宣传 ZC%;5O`
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272 purchase ledger 购货分类账 m2H?VY.^K
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273 purchases and expenses system 买和费用系统 ]
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274 purchases cut-off 买截止 2z.~K&+x
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275 put on enquiry 询价上的期货买卖 o[1#)&
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276 qualified opinion 保留意见 2cO6'?b
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277 qualifying disclosure 合格揭示 0K6My4d{
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278 qualitative aspects of errors 错误的性质上的方面 kS35X)-
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279 random selection 随机选择 k+%&dEE|vH
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280 reasonable assurance 合理保证 ?S'aA!/;
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281 reassessing sampling risk 再评价抽样风险 Y]=k"]:%
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282 reliability 可靠性 +0 }_X
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283 remuneration 报酬 0Vrs bkS
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284 report to management 对经营的报告 FW5v
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285 reporting 报告 $hHV Ie]+
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286 research and development costs 研究和开发成本 ZqdoYU'
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287 reservation of title 保留 m[(_fOd
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