288 reserves 准备,储备 Ve]ufn
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289 revenue and capital expenditure 岁入和资本支出 -w[j`}([P9
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290 review 评论 {.D^2mj|
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291 review and capital expenditure 评论和资本支出 o~aK[
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292 review 评论 WDM^rjA|j
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293 review engagement 复阅约定 5-=&4R\k
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294 rights 认股权 d)
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295 rights and obligations 认股权和待付款 i;CVgdQ8
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296 rights to information 对信息的认股权 "
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297 risk and materiality 风险和重要性 d*Wg>8|
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298 risk-based approach 以风险为基础的方式 Z4"SKsJT/>
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299 romalpa case romalpa 个案 ~6<'cun@x
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300 rotation of auditor appointments 审计(查帐)员任命的循环 _$Wj1h
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301 rules of professional conduct 职业道德守则 D~(f7~c%
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302 sales cut-off 销售截止 ;Nd,K
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303 sales system 销售(货)制度 2!}:h5
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304 sales tax 销售税,营业税 Wubvvm8U
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305 sales 销售,销货 }[$qn|
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306 sample size 样本量 mmJ$+$JEk
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307 sampling risk 抽样风险 "f1`6cx6
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308 sampling units 抽样单位 ]"*sp
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309 schedule of unadjusted errors 未调整的错误表 ^L,Uz:[J
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310 scope and objectives of internal audit 内部核数的范围和目标 fFSQLtm?E
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311 segregation of duties 职责划分
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312 service organization 服务组织 4U;Zs3
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313 significant fluctuations or unexpected relationships 可重视的 (市价)波动或不能预料的亲属关系 0tFR.
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314 small entity 小的个体 (oUh:w.]Gw
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315 smaller entities 比较小的个体 C{5bG=Sg~
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316 sole traders 个体营业者 JM&:dzyIP
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317 sources of knowledge 知识的根源
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318 specimen letter on internal control 内部控制上的样本证书 o)M=
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319 stakeholders 赌款保存人 G]$.bq[v
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320 standardised working papers 标准化工作文件 vhEXtjL
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321 statement 1:integrity,objectivity and independence 声明 1: 完整,客观性和独立 B=R9K3f
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322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任 b}C6/zW
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323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法(学) ,宣传和获得专业性工作 Wifr%&t{J
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324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变 6]mFw{6qn1
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325 statistical sampling 统计抽样 0o>l+c
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326 statutory audit 法定审计 n{@^ne4m
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327 statutory books 法定卷册 Tp.t.Qic
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328 statutory duty 法定责任 U7(t >/
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329 stewardship 总管的职务 ;r1.Uz(
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