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330 strategic plan ս���Լƻ�

    331 stratification �ֲ�

    332 subsequent events �ں�����

    333 substantive procedures ʵ�ʳ�������

    334 substantive tests ʵ���Բ���

    335 sufficient appropriate audit evidence ���ֵ��ʵ�����֤��

    336 summarising errors summarising ����

    337 sundry accruals �ӵ�Ӧ����Ŀ

    338 supervision �ල

    339 supervisory and monitoring roles �ල�ĺͼ�����ɫ

    340 suppliers statements ��Ӧ�̵�����

    341 system and internal controls ϵͳ���ڲ��Ŀ���

    342 systematic selection ϵͳѡ����

    343 systems-based approach ��ϵͳΪ�����ķ�ʽ

    344 tangible non-current assets ���εķ������ʲ�

    345 tendering Ͷ�꣬�峥

    346 terms of the engagement Լ��������

    347 tests of control ���Ƶ�֤��

    348 the AGM ��������

    349 the board ίԱ��

    350 three Es �� Es

    351 timing ��ʱ

    352 tolerable error ����������

    353 trade accounts payable and purchases ó��Ӧ���˿�����

    354 trade accounts payable listing ó��Ӧ���˿�����

    355 training ��ѵ

    356 treasury ���⣬�ⷿ

    357 TRUE ��ʵ

    358 turnbull committee turnbull ίԱ��

    359 ultra vires ԽȨ

    360 uncertainty ��ȷ����

    361 undue dependence δ����֧�����ڵ�δ��

    362 unqualified audit report �����������Ʊ���

    363 unqualified report �������ı���

    364 using the knowledge ʹ��֪ʶ

    365 using the work of an expert ʹ��ר�ҵĹ���

    366 valuation �Ƽۣ�����

    367 value for money �ֽ𣨽��ף��۸�

    368 voluntary disclosure ��Ը��¶

    369 wages and salaries ���ʣ�н��

    370 wages system ����ϵͳ

    371 work in progress �ڲ�Ʒ

    372 working papers �����׸�

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