201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 H<hFA(M
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202 isas and rss isas 和 rss ,5tW|=0@
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203 joint monitoring unit 连接检验单位 epWTZV(1x
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204 knowledge of the entity's business 个体的企业知识 8IX:XDEQ
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205 law and regulations 法和规则 /FP;Hsw%
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206 legal and regulations 法定权利和规则 5)IJ|"]y
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207 legal obligation 法定义务,法定责任 tH7@oV;
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208 levels of assurance 保险程度,保障水平 YPq4VX,
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209 liability 负债 =vqy5y
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210 limitation on scope 审计范围限制 st|;]q9?
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211 limitation of audit 审计的提起诉讼的限期 `7f><p/q
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212 limitations of controls system 控制系统的提起诉讼的限期 (W=J3?hn
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213 litigation and claims 诉讼和赔偿 yu<'-)T.?
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214 litigation 诉讼 {giKC)!
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215 loans 借款,贷款 .<0s?Q
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216 long term liabilities 长期负债 VE
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217 lowballing 低价进入式审计定价策略 R a> k
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218 management 管理
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219 management integrity 经营完整 zOkIPv52~
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220 management representation letter 管理当局声明书 k|O?qE1hP
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221 marketing 推销,营销,市场学 mnZS](>
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222 material inconsistency 决定性的前后矛盾 G>3]A5
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223 material misstatements of fact 重大误报 $?Et sf#*'
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224 materiality 重要性 stb)Tl^
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225 measurement 计量 xh7[{n[;
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