281 reassessing sampling risk 再评价抽样风险

282 reliability 可靠性

283 remuneration 报酬

284 report to management 对经营的报告

285 reporting 报告

286 research and development costs 研究和开发成本

287 reservation of title 保留

288 reserves 准备,储备

289 revenue and capital expenditure 岁入和资本支出

290 review 评论

291 review and capital expenditure 评论和资本支出

292 review 评论

293 review engagement 复阅债务

294 rights 认股权

295 rights and obligations 认股权和待付款

296 rights to information 对信息的认股权

297 risk and materiality 风险和重要性

298 risk-based approach 以风险为基础的方式

299 romalpa case romalpa 个案

300 rotation of auditor appointments

301 rules of professional conduct 职业道德守则

302 sales cut-off 销售截止

303 sales system 销售（货）制度

304 sales tax 销售税,营业税

305 sales 销售,销货

306 sample size 样本量

307 sampling risk 抽样风险

308 sampling units 抽样单位

309 schedule of unadjusted errors 未调整的错误表

310 scope and objectives of internal audit 内部核数的范围和目标

311 segregation of duties 职责划分

312 service organization 服务组织

313 significant fluctuations or unexpected relationships 可重视的 （市价）波动或不能预料的亲属关系

314 small entity 小的个体

315 smaller entities 比较小的个体

316 sole traders 个体营业者

317 sources of knowledge 知识的根源

318 specimen letter on internal control 内部控制上的样本证书

319 stakeholders 赌款保存人

320 standardised working papers 标准化工作文件