244 operational work plans 操作上的工作计划 <y'B
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245 opinion shopping 意见购物 &=fBqod
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246 other information 其他的信息 =sRd5aMs
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247 outsourcing internal audit 支援外包的内部核数 WhE5u
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248 overall review of financial statements 财务报表的包括一切的评论 +A
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249 overdue fees 超储未付费 95(c{
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250 overhead absorption 管理费用分配 J x-^WB
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251 periodic plan 定期的计划 !? ?Cxs'
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252 permanent audit files 永久审计档案 ,iCd6M{
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253 personal relationships 个人的亲属关系 cuOvN"nuNj
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254 planning 计划编制 zYl#
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255 population 抽样总体
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256 precision 精密 'X shmZ0&
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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 &89oO@5
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258 preliminary assessment of control risk 控制风险的预备评定 (b`]M`Fc
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259 prepayments 预付款项
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260 presentation and disclosure 提示和揭示 ?-1r$31p
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261 problems of accounting treatment 会计处理的问题 fu~+8CE.
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262 procedural approach 程序上的靠近 >>[G1
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263 procedures 程序 aL\nT XakX
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264 procedures after accepting nomination 程序过程在接受提名之后 |HZTN"
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265 procurement 采购 ZyEHzM{$
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266 professional duty of confidentiality 保密的职业责任 `5H$IP1XhA
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267 projection of errors 错误的规划 N/GQt\tV<
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268 provision 备抵,准备 j(~ *'&|(
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269 public duty 公共职责 iOG[>u0h
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270 public interest 公众利益 P6MRd/y |
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271 publicity 宣传 -,["c9'3
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272 purchase ledger 购货分类账 SXt{k<|
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273 purchases and expenses system 买和费用系统 '?({;/L
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274 purchases cut-off 买截止 %TsPyiYl
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275 put on enquiry 询价上的期货买卖 NH0qVQ@A
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276 qualified opinion 保留意见 &.Zb,r$Y
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277 qualifying disclosure 合格揭示 `)QCn<
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278 qualitative aspects of errors 错误的性质上的方面 }W
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279 random selection 随机选择 \%p34K\
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280 reasonable assurance 合理保证 oTT7M`P3h
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281 reassessing sampling risk 再评价抽样风险 ~@kU3ZGJZ
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282 reliability 可靠性 i<(Xr
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283 remuneration 报酬 n#iwb0-
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284 report to management 对经营的报告 ]%!u7z|\6
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285 reporting 报告 l9M0cZ,
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286 research and development costs 研究和开发成本 *s;|T?
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287 reservation of title 保留 pT$f8xJ
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