244 operational work plans 操作上的工作计划 ]&dPY[~,/i
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245 opinion shopping 意见购物 1N<n)>X4
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246 other information 其他的信息 /)`]p1c1%w
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247 outsourcing internal audit 支援外包的内部核数 a6O <t;&
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248 overall review of financial statements 财务报表的包括一切的评论 ,eWLi
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249 overdue fees 超储未付费 WW2hwB(
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250 overhead absorption 管理费用分配 nF<xJs
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251 periodic plan 定期的计划 ;tF&r1
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252 permanent audit files 永久审计档案 g-1j#V`5
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253 personal relationships 个人的亲属关系 6>
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254 planning 计划编制 /J&ks>St
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255 population 抽样总体 Tj{3#?]Ho
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256 precision 精密 !2^~ar{2
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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 EU0
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258 preliminary assessment of control risk 控制风险的预备评定 w7&.Uqjf
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259 prepayments 预付款项 >EZZEd
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260 presentation and disclosure 提示和揭示 Q'JK *.l
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261 problems of accounting treatment 会计处理的问题 [HUK
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262 procedural approach 程序上的靠近 O&yAFiCd
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263 procedures 程序 ?u/UV,";y
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264 procedures after accepting nomination 程序过程在接受提名之后 A*A/30o|R
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265 procurement 采购 (DS
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266 professional duty of confidentiality 保密的职业责任 jzGK(%sw"
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267 projection of errors 错误的规划 .Eb]}8/}E
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268 provision 备抵,准备 E*wG5]at
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269 public duty 公共职责 )tnbl"0
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270 public interest 公众利益 OP" _I!t
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271 publicity 宣传 NO@`*:.^Y
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272 purchase ledger 购货分类账 F|qMo
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273 purchases and expenses system 买和费用系统 URg
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274 purchases cut-off 买截止 6H5o/)Q~
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275 put on enquiry 询价上的期货买卖 `j9\]50Z>
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276 qualified opinion 保留意见 QB!_z4UJ_;
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277 qualifying disclosure 合格揭示 ]8DTk!
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278 qualitative aspects of errors 错误的性质上的方面 / o
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279 random selection 随机选择 aq8./^
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280 reasonable assurance 合理保证 P}UxA!
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281 reassessing sampling risk 再评价抽样风险 X0-PJ-\aD@
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282 reliability 可靠性 N6\rjYx+7
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283 remuneration 报酬 VltM{-k^
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284 report to management 对经营的报告 0B!(i.w
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285 reporting 报告 0Xw>_#Y/xS
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286 research and development costs 研究和开发成本 (dD7"zQ
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287 reservation of title 保留 KK2YT/K$SG
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