201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 ~?`9i>3W~
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202 isas and rss isas 和 rss vi! r8k
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203 joint monitoring unit 连接检验单位 ~b$z\|Y
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204 knowledge of the entity's business 个体的企业知识 i5E:FS^!I
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205 law and regulations 法和规则 @[>+Dzn[6
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206 legal and regulations 法定权利和规则 }OP%p/eY
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207 legal obligation 法定义务,法定责任 LF9aw4:>Ou
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208 levels of assurance 保险程度,保障水平 Xs%R]KOwt
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209 liability 负债 M89-*1
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210 limitation on scope 审计范围限制 c5iormb"#
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211 limitation of audit 审计的提起诉讼的限期 #zSi/r/=1
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212 limitations of controls system 控制系统的提起诉讼的限期 EN-8uY.
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213 litigation and claims 诉讼和赔偿 P$(WdVG
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214 litigation 诉讼
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215 loans 借款,贷款 zO).<xIq+
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216 long term liabilities 长期负债 J/]o WC`u
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217 lowballing 低价进入式审计定价策略 c>u>Pi;Z
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218 management 管理 o&hKg#nO83
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219 management integrity 经营完整 #!8^!}nFO
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220 management representation letter 管理当局声明书 t-eKruj+
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221 marketing 推销,营销,市场学 Yhc6P%{Z^
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222 material inconsistency 决定性的前后矛盾 )8x:x7?
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223 material misstatements of fact 重大误报 ;<bj{#mMv
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224 materiality 重要性 qEK4I}Q-=
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225 measurement 计量 k\+y4F8$x
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226 microcomputers 微型计算器 u|m[(-`
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227 modified reports 变更报告 =2.tu*!C
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228 narrative notes 叙述证券
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229 nature 性质 pPi YPfs
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230 negative assurance 消极保证 54ak<&?
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231 net realizable value 可实现净值 _KSfP7VU
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232 non-current asset register 非本期的财产登记 klK-,J
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233 non-executive directors 非执行董事 P[Y{LKAbb
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234 non-sampling risk 非抽样风险 ,h%D4EVx
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235 non-statutory audits 目标 (TT3(|v
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236 objectivity 客观性 Tm%$J
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237 obligating event 负有责任事件 f
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238 obligatory disclosure 有拘束的揭示 s
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239 obtaining work 获得工作 7.wR"1p#
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240 occurrence 出现 $l#v/(uFa
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241 on-line computer systems (与主机)联机计算器系统 jgk{'_ j
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242 opening balances 期初余额 i&A{L}eCr:
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243 operational audits 经营审计,作业审计 ?8Hn{3X