288 reserves 准备,储备 ~@6l7
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289 revenue and capital expenditure 岁入和资本支出 (K8Ob3zN_
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290 review 评论 `C|];mf(#
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291 review and capital expenditure 评论和资本支出 5rbb
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292 review 评论 H#V&5|K%
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293 review engagement 复阅约定 45wtl/^9
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294 rights 认股权 #\=7A
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295 rights and obligations 认股权和待付款 Z|x|8 !D
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296 rights to information 对信息的认股权 z7AWWr=H
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297 risk and materiality 风险和重要性 R)*DkL!
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298 risk-based approach 以风险为基础的方式 l"}_+5
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299 romalpa case romalpa 个案 $Z;/Sh
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300 rotation of auditor appointments 审计(查帐)员任命的循环 =z"+)N
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301 rules of professional conduct 职业道德守则 u<cnz%@
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302 sales cut-off 销售截止 `?N0?;
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303 sales system 销售(货)制度 $fg@g7_:
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304 sales tax 销售税,营业税 'n-y*f
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305 sales 销售,销货 *n E
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306 sample size 样本量 LOi}\O8
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307 sampling risk 抽样风险 h
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308 sampling units 抽样单位 Q*%}w_D6f
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309 schedule of unadjusted errors 未调整的错误表 ;XawEG7" U
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310 scope and objectives of internal audit 内部核数的范围和目标 #L+:MA7H
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311 segregation of duties 职责划分 -c0ypz
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312 service organization 服务组织 ^O+ (eA7E
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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 RM `qC
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314 small entity 小的个体 y{hy7w' d
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315 smaller entities 比较小的个体 f!
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316 sole traders 个体营业者 HVHv,:bPo
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317 sources of knowledge 知识的根源 ZzupK^5Z
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318 specimen letter on internal control 内部控制上的样本证书 \/Mx|7<
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319 stakeholders 赌款保存人 'v V7@@
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320 standardised working papers 标准化工作文件 s<FBr,
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321 statement 1:integrity,objectivity and independence 声明 1: 完整,客观性和独立 s||" } l
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322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任 I!S Eb
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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 |M?vFF]TN
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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 Df^F)\7!N?
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325 statistical sampling 统计抽样 l,4O
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326 statutory audit 法定审计 }<0N)dpT
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327 statutory books 法定卷册 ;[Mvk6^'R
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328 statutory duty 法定责任 c[,h|~K/_?
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329 stewardship 总管的职务 ~_D.&-xUF
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