162 inherent risk 固有风险 z
|~+
0
LPu*Lkx
163 initial communication 签署通讯 ;R#RdUFH
=mZYBm,I
Q
164 insurance 保险
FjtS
43M.
Hj]
165 intangibles 无形 yF.Gz`yi
g@4~,
166 integrity 完整性 S\A0gOL^
Y)pop:y t
167 interim audit 中期审计 ln=fq:
_u$DcA8B
168 internal auditing 内部审计 2z;3NUL$n
Q8m%mJz~]
169 internal auditors 内部审计师 @_-,
Q5
Xnjl {`
170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表 6LGl]jHf
,pGA|ob
171 internal control questionnaires (ICQs) 内部控制调查表 4aBVO%t
`VO;\s$5j
172 internal control system 内部控制系统 ly[dV.<P
:dULsl$Nz
173 internal review assignment 内部的评论转让 3I~.'>Pd
ov,s]g83
174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB) Jk&!(YK&
md'wre3
175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs) 1@t.J>
~B"HI+:\L
176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) #("E)P
Fe 78YDx?
177 inventory system 盘存制度 ;T!ZO@1X
%wq;<'W
178 inventory valuation 存货估价 &x[V<Gq
|)ALJJ=+
179 ISA 230 documentation 文件编制 qHYoQ.ke
~#rmw6y
180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误 EBUCG"e
Is (
Ji
181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑 Bv}i#D
40;4=
182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治 Cj6$W5I m
cEPqcy
*
183 isa 300 planning isa 300 计划编制 F{m?:A
5q}7#{A
184 isa 310 knowledge of the business 企业的 isa 310 知识 Ch&2{ng
|198A
,^
185 isa 320 audit materiality 审计重要性 b5%T)hn=
(;nh?"5
186 isa 400 accounting and internal control isa 400 会计和内部控制 ?$H=n{iW
H7Ee0T(`
187 isa 402 audit considerations relating to entities using service organizations 与正在使用的个体有关的 isa 402个审计考虑服务组织 ? C6tYd
kK]L(ZU+
188 isa 500 audit evidence 审计证据 JjH141 n%D
#<R6!"TNoz
189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 GUvEOD=p
$?|$uMIafp
190 isa 510 external confirmations isa 510个外部的查证 14 hE<u
/V>yF&p
191 isa 520 analytical procedures 分析性程序 =iWn
T
;<K#h9#*7
192 isa 530 audit sampling 审计抽样 |)YN"nqg
|#O>DdKHT
193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计 1n>(CwLG"
-=4:qQEw
194 isa 560 subsequent events 期后事项 !X<dN..
_VLA2#V>
195 isa 580 management representations 管理当局声明书 f;a55%3c
B d?{ldg
196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来 rIAbr5CG
z~RE}k
197 isa 620 using the work of an expert isa 620 使用专家的工作 EpH\;25u
y-a3
198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告 67P@YL
Sk%*Zo{|
199 isa 710 comparatives isa 710个比较的 a~Y`N73/c
%_ Vj'z~T
200 isa 720 other information in documents containing audited financial statements isa 720 *skmTioj&