244 operational work plans 操作上的工作计划 E;v#'
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245 opinion shopping 意见购物 RZMR2fP%
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246 other information 其他的信息 l9{}nz
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247 outsourcing internal audit 支援外包的内部核数 suOWmq
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248 overall review of financial statements 财务报表的包括一切的评论 hp|.hN(kS]
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249 overdue fees 超储未付费 Xz,fjKUnN
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250 overhead absorption 管理费用分配 p"@[2hK
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251 periodic plan 定期的计划 {$>Pg/
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252 permanent audit files 永久审计档案 Nyx)&T&I
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253 personal relationships 个人的亲属关系 TXL!5,
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254 planning 计划编制 '`s+e#rs4{
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255 population 抽样总体 8
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256 precision 精密 = Ed0vw
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257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 6 2:FlW>
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258 preliminary assessment of control risk 控制风险的预备评定 /7N&4FrG
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259 prepayments 预付款项 ]\Z8MxFD
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260 presentation and disclosure 提示和揭示 C'7DG\pr
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261 problems of accounting treatment 会计处理的问题 FUVp}>#U
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262 procedural approach 程序上的靠近 =u-q#<h4;
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263 procedures 程序 s_;o1 K0
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264 procedures after accepting nomination 程序过程在接受提名之后 ID:
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265 procurement 采购 `r'$l<(4WV
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266 professional duty of confidentiality 保密的职业责任 + 70x0z2
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267 projection of errors 错误的规划 d&* c3F
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268 provision 备抵,准备 ?$K.*])e
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269 public duty 公共职责 Vk> &
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270 public interest 公众利益 @<.ei)cqb
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271 publicity 宣传 ~t<G gNI
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272 purchase ledger 购货分类账 '}^qz#w
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273 purchases and expenses system 买和费用系统 ..kFn!5(g
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274 purchases cut-off 买截止
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275 put on enquiry 询价上的期货买卖 9
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276 qualified opinion 保留意见 +%f6{&q$
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277 qualifying disclosure 合格揭示 -{}h6r
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278 qualitative aspects of errors 错误的性质上的方面 hVz] wKP
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279 random selection 随机选择 Y&1N*@YP
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280 reasonable assurance 合理保证 OwT _W)$
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281 reassessing sampling risk 再评价抽样风险 BhYvEbt
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282 reliability 可靠性 =w* 8
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283 remuneration 报酬 :C>iV+B j
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284 report to management 对经营的报告 @ta:9wZ
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285 reporting 报告 t7xJ$^p[|K
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286 research and development costs 研究和开发成本 P-a8S*RRa
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287 reservation of title 保留 {sf
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