201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 qZX\riR
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202 isas and rss isas 和 rss s@|TQ9e |j
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203 joint monitoring unit 连接检验单位 .Yxf0y?uv
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204 knowledge of the entity's business 个体的企业知识 yo#fJ`
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205 law and regulations 法和规则 $~:|Vj5iZ\
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206 legal and regulations 法定权利和规则 ~Q5
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207 legal obligation 法定义务,法定责任 PY
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208 levels of assurance 保险程度,保障水平 rTM0[2N
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209 liability 负债 .0]Odf:@
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210 limitation on scope 审计范围限制 B0:/7Ld$Ml
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211 limitation of audit 审计的提起诉讼的限期 F6-U{+KU$!
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212 limitations of controls system 控制系统的提起诉讼的限期 mf)E%qo
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213 litigation and claims 诉讼和赔偿 S$ 91L
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214 litigation 诉讼 "9!CsloWhz
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215 loans 借款,贷款 aKC3vR0
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216 long term liabilities 长期负债 TAZ+2S# #7
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217 lowballing 低价进入式审计定价策略 |%5nV=&\
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218 management 管理 `i3fC&?C
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219 management integrity 经营完整 <^wqN!
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220 management representation letter 管理当局声明书 S s#UX_DT_
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221 marketing 推销,营销,市场学 !<j)D_
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222 material inconsistency 决定性的前后矛盾 VtJyE}
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223 material misstatements of fact 重大误报 &Ch~$Wb^
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224 materiality 重要性 ob"yz }
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225 measurement 计量 +@5*_n\e`
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226 microcomputers 微型计算器 {A MoE+U
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227 modified reports 变更报告 %&b70]S(
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228 narrative notes 叙述证券 Shb"Jc_i
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229 nature 性质 .3,6Oo
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230 negative assurance 消极保证 +a((,wAN2
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231 net realizable value 可实现净值 6`;+| H<$
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232 non-current asset register 非本期的财产登记 f/RDo4
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233 non-executive directors 非执行董事 @mId{w z
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234 non-sampling risk 非抽样风险 ~Y'j8W
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235 non-statutory audits 目标 u3@v
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236 objectivity 客观性 Ug,23
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237 obligating event 负有责任事件 It3.
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238 obligatory disclosure 有拘束的揭示 om}jQJ]KH
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239 obtaining work 获得工作 hz~jyH.h_
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240 occurrence 出现
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241 on-line computer systems (与主机)联机计算器系统 B!zqvShF
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242 opening balances 期初余额 m5rJY/
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243 operational audits 经营审计,作业审计 p7kH"j{xD