245 opinion shopping 意見購物
246 other information 其他的信息
247 outsourcing internal audit 支援外包的內部核數(shù)
248 overall review of financial statements 財務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 控制風險的預備評定
259 prepayments 預付款項
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)責任
267 projection of errors 錯誤的規(guī)劃
268 provision 備抵,準備
269 public duty 公共職責
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 錯誤的性質上的方面
279 random selection 隨機選擇
280 reasonable assurance 合理保證
281 reassessing sampling risk 再評價抽樣風險
282 reliability 可靠性
283 remuneration 報酬
284 report to management 對經營的報告
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 復閱債務
294 rights 認股權
295 rights and obligations 認股權和待付款
296 rights to information 對信息的認股權
297 risk and materiality 風險和重要性
298 risk-based approach 以風險為基礎的方式
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 支援外包的內部核數(shù)
248 overall review of financial statements 財務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 控制風險的預備評定
259 prepayments 預付款項
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)責任
267 projection of errors 錯誤的規(guī)劃
268 provision 備抵,準備
269 public duty 公共職責
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 錯誤的性質上的方面
279 random selection 隨機選擇
280 reasonable assurance 合理保證
281 reassessing sampling risk 再評價抽樣風險
282 reliability 可靠性
283 remuneration 報酬
284 report to management 對經營的報告
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 復閱債務
294 rights 認股權
295 rights and obligations 認股權和待付款
296 rights to information 對信息的認股權
297 risk and materiality 風險和重要性
298 risk-based approach 以風險為基礎的方式
299 romalpa case romalpa 個案
300 rotation of auditor appointments 審計（查帳）員任命的循環(huán)