244 operational work plans 操作上的工作计划 ExS&fUn`C
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245 opinion shopping 意见购物 pKXSJ"Xo
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246 other information 其他的信息 8]&Fu3M^
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247 outsourcing internal audit 支援外包的内部核数 )[Rwc#PA;
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248 overall review of financial statements 财务报表的包括一切的评论 R;AcAJ;
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249 overdue fees 超储未付费 #l>r9Z71
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250 overhead absorption 管理费用分配 "viZ"/~6
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251 periodic plan 定期的计划 h_X'O3r
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252 permanent audit files 永久审计档案 ,PpVZq~
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253 personal relationships 个人的亲属关系 8F\'?7
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254 planning 计划编制 4Tuh]5
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255 population 抽样总体 gRs@T<k2
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256 precision 精密 6k')12~'
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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
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258 preliminary assessment of control risk 控制风险的预备评定 O 8 l`1
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259 prepayments 预付款项 1OY
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260 presentation and disclosure 提示和揭示 ='I2&I,)
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261 problems of accounting treatment 会计处理的问题 iMM9a;G+
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262 procedural approach 程序上的靠近 }K.)yv n
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263 procedures 程序 MR,>]|
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264 procedures after accepting nomination 程序过程在接受提名之后 }q_Iep
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265 procurement 采购 (<`>B
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266 professional duty of confidentiality 保密的职业责任 d|tNn@jN
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267 projection of errors 错误的规划 "2!5g )iO
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268 provision 备抵,准备 |em_l$oGc
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269 public duty 公共职责 u<\Sf" fs
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270 public interest 公众利益 n Fwg pT
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271 publicity 宣传 YFcMU5_F
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272 purchase ledger 购货分类账 tTq2AR|
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273 purchases and expenses system 买和费用系统 w V v@
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274 purchases cut-off 买截止 93)1
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275 put on enquiry 询价上的期货买卖 2Zq_zvKUt
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276 qualified opinion 保留意见 R,hwn2@B
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277 qualifying disclosure 合格揭示 /u'V>=D;f
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278 qualitative aspects of errors 错误的性质上的方面 2ak*aI
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279 random selection 随机选择 (Kkqyrb
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280 reasonable assurance 合理保证 GQ9H>Ssz
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281 reassessing sampling risk 再评价抽样风险 .A6Jj4`-
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282 reliability 可靠性 `g'9)Xf4KT
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283 remuneration 报酬 F^DDN7AKH
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284 report to management 对经营的报告 Cm6%wAzC
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285 reporting 报告 a[BIY&/Q
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286 research and development costs 研究和开发成本 CVgVyy^
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287 reservation of title 保留 G$iC@,/
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