288 reserves 准备,储备 >xJh!w<pB
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289 revenue and capital expenditure 岁入和资本支出 ?R VY%s;g
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290 review 评论 /WWD;keP5
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291 review and capital expenditure 评论和资本支出 I!OV+utF
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292 review 评论 :^oF
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293 review engagement 复阅约定 b9gezXAcd
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294 rights 认股权 [h^>Iq
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295 rights and obligations 认股权和待付款 P&0o~@`cL
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296 rights to information 对信息的认股权 NEb M>1>^
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297 risk and materiality 风险和重要性 c'8pTP%[
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298 risk-based approach 以风险为基础的方式 h/a|-V}m&
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299 romalpa case romalpa 个案 X?8 EPCk
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300 rotation of auditor appointments 审计(查帐)员任命的循环 Pzl2X@{ %
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301 rules of professional conduct 职业道德守则 f=L&>X
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302 sales cut-off 销售截止 knsTy0]
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303 sales system 销售(货)制度 >Yf)]e-
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304 sales tax 销售税,营业税 ,R~{$QUl
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305 sales 销售,销货 h'tb
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306 sample size 样本量 P~H?[
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307 sampling risk 抽样风险 Ddr.kXIpo
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308 sampling units 抽样单位 NZTG)<
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309 schedule of unadjusted errors 未调整的错误表 @ gv^
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310 scope and objectives of internal audit 内部核数的范围和目标 ~fV\
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311 segregation of duties 职责划分 8nj^x?bn
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312 service organization 服务组织 3tjF4C>h|
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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 o
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314 small entity 小的个体 <?>1eU%
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315 smaller entities 比较小的个体 "
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316 sole traders 个体营业者 %6%~`((4
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317 sources of knowledge 知识的根源 X7g@.Oy`
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318 specimen letter on internal control 内部控制上的样本证书 %A$5mi^
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319 stakeholders 赌款保存人 k',#T932x1
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320 standardised working papers 标准化工作文件 zzH^xxg
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321 statement 1:integrity,objectivity and independence 声明 1: 完整,客观性和独立 kdP*{
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322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任 CK"OHjR
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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 nf0]
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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 _yRD*2 !;
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325 statistical sampling 统计抽样 WbWEgd%8.
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326 statutory audit 法定审计 Xk
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327 statutory books 法定卷册 i,B<k 0W9
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328 statutory duty 法定责任 _M)
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329 stewardship 总管的职务 0NF=7 j
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