244 operational work plans 操作上的工作计划 *HXx;:
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245 opinion shopping 意见购物 ':LV"c4t
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246 other information 其他的信息 *Z
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247 outsourcing internal audit 支援外包的内部核数 ?PST.+l
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248 overall review of financial statements 财务报表的包括一切的评论 $3Srr*
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249 overdue fees 超储未付费 55]E<2't
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250 overhead absorption 管理费用分配 7z^\}&
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251 periodic plan 定期的计划 2P4$^G[
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252 permanent audit files 永久审计档案 25CO_
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253 personal relationships 个人的亲属关系 NM:\T1
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254 planning 计划编制 -cW'g
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255 population 抽样总体 UpIt"+d2&
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256 precision 精密 "J(W)\
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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 H|i39XV
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258 preliminary assessment of control risk 控制风险的预备评定 Y] "_}
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259 prepayments 预付款项 1hnw+T<<W
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260 presentation and disclosure 提示和揭示 "o.g}Pv
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261 problems of accounting treatment 会计处理的问题 8#&axg?a
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262 procedural approach 程序上的靠近 j9G1
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263 procedures 程序 "UDV4<|^k
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264 procedures after accepting nomination 程序过程在接受提名之后 nNJMQb'K
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265 procurement 采购 8kwe ._&)
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266 professional duty of confidentiality 保密的职业责任 q!+&|F
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267 projection of errors 错误的规划 IxQ(g#sj_k
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268 provision 备抵,准备 @CJ`T&
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269 public duty 公共职责 4Y#F"+m.]
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270 public interest 公众利益 d|RqS`h
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271 publicity 宣传 R&`; C<6}D
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272 purchase ledger 购货分类账
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273 purchases and expenses system 买和费用系统 8:)W!tr
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274 purchases cut-off 买截止 ZFNn(n
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275 put on enquiry 询价上的期货买卖 c'8pTP%[
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276 qualified opinion 保留意见 {hmC
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277 qualifying disclosure 合格揭示 --}5%6
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278 qualitative aspects of errors 错误的性质上的方面 qQ%RnD9
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279 random selection 随机选择 )*wM
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280 reasonable assurance 合理保证 sD!)= t_
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281 reassessing sampling risk 再评价抽样风险 vTdJe
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282 reliability 可靠性 K_" denzT+
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283 remuneration 报酬 _3'FX#xc
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284 report to management 对经营的报告 5@kNvi
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285 reporting 报告 k+D"LA%J
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286 research and development costs 研究和开发成本 7`c\~_Df_
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287 reservation of title 保留 "^UJC-
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