288 reserves 准备,储备 hM&VMa [
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289 revenue and capital expenditure 岁入和资本支出 FuAs$;
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290 review 评论 b/tcD r
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291 review and capital expenditure 评论和资本支出 >u|4490<0
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292 review 评论 Fr<tk^~/
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293 review engagement 复阅约定 .3SP#mI
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294 rights 认股权 =AF;3
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295 rights and obligations 认股权和待付款 ]4'V59\
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296 rights to information 对信息的认股权 -vh\XO
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297 risk and materiality 风险和重要性 j9}.U \
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298 risk-based approach 以风险为基础的方式 DZ:$p.
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299 romalpa case romalpa 个案 UnyJD%a
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300 rotation of auditor appointments 审计(查帐)员任命的循环 Z4{N|h?
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301 rules of professional conduct 职业道德守则 hn$jI5*`
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302 sales cut-off 销售截止 0&3zBL%Bo
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303 sales system 销售(货)制度 Shss};QZf(
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304 sales tax 销售税,营业税 '
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305 sales 销售,销货 eMP0BS"
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306 sample size 样本量 VK|$SY(
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307 sampling risk 抽样风险 xo(>nFjo
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308 sampling units 抽样单位 d1NKVMeWr
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309 schedule of unadjusted errors 未调整的错误表 !$Arc^7r
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310 scope and objectives of internal audit 内部核数的范围和目标 <[17&F0
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311 segregation of duties 职责划分 @Dd (
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312 service organization 服务组织 aOEW$%
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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 Zj)A%WTD,
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314 small entity 小的个体 Slp_o\s$@
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315 smaller entities 比较小的个体 3B4C@ {
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316 sole traders 个体营业者 B^j(Fq
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317 sources of knowledge 知识的根源 bGik~
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318 specimen letter on internal control 内部控制上的样本证书 fh&Q(:ZU
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319 stakeholders 赌款保存人 u}jC$T>2%6
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320 standardised working papers 标准化工作文件 zH
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321 statement 1:integrity,objectivity and independence 声明 1: 完整,客观性和独立 ]/Cu,mX
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322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任 NDG?Xs [2
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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 _!o0bYD
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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 KwxJ{$|xH
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325 statistical sampling 统计抽样 a*o k*r
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326 statutory audit 法定审计 N&W7g#F
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327 statutory books 法定卷册 ^!K 8nW{*
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328 statutory duty 法定责任 eS2VLVxu
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329 stewardship 总管的职务 q94*2@KV
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