245 opinion shopping 意見購物
246 other information 其他的信息
247 outsourcing internal audit 支援外包的內(nèi)部核數(shù)
248 overall review of financial statements 財務(wù)報表的包括一切的評論
249 overdue fees 超儲未付費
250 overhead absorption 管理費用分配
251 periodic plan 定期的計劃
252 permanent audit files 永久審計檔案
253 personal relationships 個人的親屬關(guān)系
254 planning 計劃編制
255 population 抽樣總體
256 precision 精密
257 preface to ISAs and RSs 國際砂糖協(xié)定的序文和債券附賣回交易
258 preliminary assessment of control risk 控制風(fēng)險的預(yù)備評定
259 prepayments 預(yù)付款項
260 presentation and disclosure 提示和揭示
261 problems of accounting treatment 會計處理的問題
262 procedural approach 程序上的靠近
263 procedures 程序
264 procedures after accepting nomination 程序過程在接受提名之后
265 procurement 采購
266 professional duty of confidentiality 保密的職業(yè)責(zé)任
267 projection of errors 錯誤的規(guī)劃
268 provision 備抵,準(zhǔn)備
269 public duty 公共職責(zé)
270 public interest 公眾利益
271 publicity 宣傳
272 purchase ledger 購貨分類賬
273 purchases and expenses system 買和費用系統(tǒng)
274 purchases cut-off 買截止
275 put on enquiry 詢價上的期貨買賣
276 qualified opinion 保留意見
277 qualifying disclosure 合格揭示
278 qualitative aspects of errors 錯誤的性質(zhì)上的方面
279 random selection 隨機(jī)選擇
280 reasonable assurance 合理保證
281 reassessing sampling risk 再評價抽樣風(fēng)險
282 reliability 可靠性
283 remuneration 報酬
284 report to management 對經(jīng)營的報告
285 reporting 報告
286 research and development costs 研究和開發(fā)成本
287 reservation of title 保留
288 reserves 準(zhǔn)備,儲備
289 revenue and capital expenditure 歲入和資本支出
290 review 評論
291 review and capital expenditure 評論和資本支出
292 review 評論
293 review engagement 復(fù)閱債務(wù)
294 rights 認(rèn)股權(quán)
295 rights and obligations 認(rèn)股權(quán)和待付款
296 rights to information 對信息的認(rèn)股權(quán)
297 risk and materiality 風(fēng)險和重要性
298 risk-based approach 以風(fēng)險為基礎(chǔ)的方式
299 romalpa case romalpa 個案
300 rotation of auditor appointments 審計（查帳）員任命的循環(huán)
246 other information 其他的信息
247 outsourcing internal audit 支援外包的內(nèi)部核數(shù)
248 overall review of financial statements 財務(wù)報表的包括一切的評論
249 overdue fees 超儲未付費
250 overhead absorption 管理費用分配
251 periodic plan 定期的計劃
252 permanent audit files 永久審計檔案
253 personal relationships 個人的親屬關(guān)系
254 planning 計劃編制
255 population 抽樣總體
256 precision 精密
257 preface to ISAs and RSs 國際砂糖協(xié)定的序文和債券附賣回交易
258 preliminary assessment of control risk 控制風(fēng)險的預(yù)備評定
259 prepayments 預(yù)付款項
260 presentation and disclosure 提示和揭示
261 problems of accounting treatment 會計處理的問題
262 procedural approach 程序上的靠近
263 procedures 程序
264 procedures after accepting nomination 程序過程在接受提名之后
265 procurement 采購
266 professional duty of confidentiality 保密的職業(yè)責(zé)任
267 projection of errors 錯誤的規(guī)劃
268 provision 備抵,準(zhǔn)備
269 public duty 公共職責(zé)
270 public interest 公眾利益
271 publicity 宣傳
272 purchase ledger 購貨分類賬
273 purchases and expenses system 買和費用系統(tǒng)
274 purchases cut-off 買截止
275 put on enquiry 詢價上的期貨買賣
276 qualified opinion 保留意見
277 qualifying disclosure 合格揭示
278 qualitative aspects of errors 錯誤的性質(zhì)上的方面
279 random selection 隨機(jī)選擇
280 reasonable assurance 合理保證
281 reassessing sampling risk 再評價抽樣風(fēng)險
282 reliability 可靠性
283 remuneration 報酬
284 report to management 對經(jīng)營的報告
285 reporting 報告
286 research and development costs 研究和開發(fā)成本
287 reservation of title 保留
288 reserves 準(zhǔn)備,儲備
289 revenue and capital expenditure 歲入和資本支出
290 review 評論
291 review and capital expenditure 評論和資本支出
292 review 評論
293 review engagement 復(fù)閱債務(wù)
294 rights 認(rèn)股權(quán)
295 rights and obligations 認(rèn)股權(quán)和待付款
296 rights to information 對信息的認(rèn)股權(quán)
297 risk and materiality 風(fēng)險和重要性
298 risk-based approach 以風(fēng)險為基礎(chǔ)的方式
299 romalpa case romalpa 個案
300 rotation of auditor appointments 審計（查帳）員任命的循環(huán)