244 operational work plans 操作上的工作计划 BV`,~n:
H^
\2,x Z
245 opinion shopping 意见购物 "G,$Sqi@
eFiUB
246 other information 其他的信息 +~L26T\8
c _faW
247 outsourcing internal audit 支援外包的内部核数 g<"k\qs7
F"*.Qq
248 overall review of financial statements 财务报表的包括一切的评论 39zwPoN>
!1s^TB>N
249 overdue fees 超储未付费 DHnu F@M
5v@-.p
250 overhead absorption 管理费用分配 |rg4j
9V5d=^
251 periodic plan 定期的计划 6xsB#v*
+bv-! rf
252 permanent audit files 永久审计档案 TaN]{k
:-Al}7
253 personal relationships 个人的亲属关系 =
rL
L5<
t@1bu$y
254 planning 计划编制 3]u[NR
O3>m,v
255 population 抽样总体 CYCG5)<9
mtQlm5l
256 precision 精密 %
m5&U6
RN0=jo!58
257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 5/>W(,5}
erC )2{m
258 preliminary assessment of control risk 控制风险的预备评定 B}YpIb]d
CS<,qvLpL
259 prepayments 预付款项
")cJA f
yd-Kg zm8n
260 presentation and disclosure 提示和揭示 [c=T)]E1
?\D=DIN-r
261 problems of accounting treatment 会计处理的问题 g)@d(EYY
9gLUM$Kd
262 procedural approach 程序上的靠近 @Ht7^rz+S
vS$_H<;P
263 procedures 程序
ub* j&L=
}j. [h;C6
264 procedures after accepting nomination 程序过程在接受提名之后 FNyr0!t,
c>(`X@KL
265 procurement 采购 ^bjaa
:~1sF_
266 professional duty of confidentiality 保密的职业责任 jbU=D:|
dmkd.aP4
267 projection of errors 错误的规划 g;Lk 'Ky6
D@cv{
_M/
268 provision 备抵,准备 Fu%%:3_
AKbrXKx
269 public duty 公共职责 Y,%d_yR[
x/pM.NZF1
270 public interest 公众利益 S|pMX87
R
1JIo,7
271 publicity 宣传 .%'$3=/oe
)O~V3a
272 purchase ledger 购货分类账 TL?(0]Hfe
wf=
s-C
273 purchases and expenses system 买和费用系统 B)bq@jM
}zkMo?
274 purchases cut-off 买截止 d
Xiv8B1
%bp8VR sY
275 put on enquiry 询价上的期货买卖 M,ObzgW
7 q%|-`#
276 qualified opinion 保留意见 F;Lg
w^1!
lhk[U!>#
277 qualifying disclosure 合格揭示 [=
GVK
7%E]E,f/#
278 qualitative aspects of errors 错误的性质上的方面 aq|R?
9
EE},D
279 random selection 随机选择 h5:>o
6Wm`Vj(s
280 reasonable assurance 合理保证 U60jkzIRH
z`^DQ8+\j
281 reassessing sampling risk 再评价抽样风险 J9kmIMq-C
xgX"5Czvv`
282 reliability 可靠性 0(Hhb#WDh\
sU/R$Nbr
283 remuneration 报酬 !2R<T/9~
,1s,G]%M
284 report to management 对经营的报告 ;-OnCLr
A@W/
285 reporting 报告 ;m;a"j5
@Y~R*^n"}
286 research and development costs 研究和开发成本 H.D1|sU
0! :1o61
287 reservation of title 保留 mv,<#<-W
vtv^l3