288 reserves 准备,储备 3fxNV<
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289 revenue and capital expenditure 岁入和资本支出 8rwYNb.P
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290 review 评论 y-#
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291 review and capital expenditure 评论和资本支出 L"foL
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292 review 评论 A)zPaXZ
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293 review engagement 复阅约定 h `ME(U~<<
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294 rights 认股权 }t|Plz
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295 rights and obligations 认股权和待付款 >{m2E8U0
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296 rights to information 对信息的认股权 P>Q{He:
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297 risk and materiality 风险和重要性 6<
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298 risk-based approach 以风险为基础的方式 \2Og>{"U
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299 romalpa case romalpa 个案 &xiOTkqB
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300 rotation of auditor appointments 审计(查帐)员任命的循环 $J"%I$%X=
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301 rules of professional conduct 职业道德守则 2QGMe}
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302 sales cut-off 销售截止 7]|zkjgI
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303 sales system 销售(货)制度 qO-C%p
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304 sales tax 销售税,营业税 ]U,CKJF%/
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305 sales 销售,销货 3;a
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306 sample size 样本量 aDL)|>"Q
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307 sampling risk 抽样风险 6F`qi:a+
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308 sampling units 抽样单位 zF5q=9 4$
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309 schedule of unadjusted errors 未调整的错误表 LJGJ|P
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310 scope and objectives of internal audit 内部核数的范围和目标 M$Fth*q{GD
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311 segregation of duties 职责划分 u#`+[AC`
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312 service organization 服务组织 {-@~Q.&}v
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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 &%^K,Q"
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314 small entity 小的个体 XRa(sXA3
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315 smaller entities 比较小的个体 $$JIBf8
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316 sole traders 个体营业者 L[9OVD
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317 sources of knowledge 知识的根源 &1
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318 specimen letter on internal control 内部控制上的样本证书 }A|))Ao|
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319 stakeholders 赌款保存人 S5N@\ x
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320 standardised working papers 标准化工作文件 0p-#f|ET
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321 statement 1:integrity,objectivity and independence 声明 1: 完整,客观性和独立 _J,xT
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322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任 bM"fk&
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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 2"@Ft()]
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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 Gn59yG!4
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325 statistical sampling 统计抽样 ASW4,% cl
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326 statutory audit 法定审计 c3] C:t+
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327 statutory books 法定卷册 iK!dr1:wSw
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328 statutory duty 法定责任 O)uOUB
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329 stewardship 总管的职务 asr=m{C"
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