162 inherent risk 固有风险 NWWag}
=+9.X8SP
163 initial communication 签署通讯 F(c~D0
eIBHAdU+g/
164 insurance 保险 <
3C~<
fmyyQ|]O"
165 intangibles 无形 px;5X4U
[,[;'::=o4
166 integrity 完整性 }`#OA]NZ
^j&'2n@9a
167 interim audit 中期审计 vH/z|<
X_GR{z%
168 internal auditing 内部审计 wQbN5*82
hT4u;3xE
169 internal auditors 内部审计师 M\O6~UFq!
- 6a4H?L
170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表 [~03Z[_"/
"S#4
171 internal control questionnaires (ICQs) 内部控制调查表 sk !92mQ
"D0:Y(\
172 internal control system 内部控制系统 y57]q#k
y3l3XLI*b
173 internal review assignment 内部的评论转让 np3$bqm
PkA_uDhw
174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB) gM_z`H5[!
Ah
:!
175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs) M,xhQ{eBY
Ncr38~;w
176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) "^E/N},%u5
)D\cm7WX^[
177 inventory system 盘存制度 <YX)am'\y
(qd $wv^h
178 inventory valuation 存货估价 > w:+nG/r
k[lYdk
179 ISA 230 documentation 文件编制 / *3[9,
P'f0KZL;
180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误 pW ]+a0j
Y@x }b{3
181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑 /MFy%=0l
}YUUCq&
182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治 [0|g3K!A
KWtLrZ(j
183 isa 300 planning isa 300 计划编制 C@+"d3
O%? TxzX;
184 isa 310 knowledge of the business 企业的 isa 310 知识 6&/H
XqP
'5xf?0@s.
185 isa 320 audit materiality 审计重要性 lF-;h{
t}m6];
186 isa 400 accounting and internal control isa 400 会计和内部控制 0tbximmDb
<hlH@[7!
187 isa 402 audit considerations relating to entities using service organizations 与正在使用的个体有关的 isa 402个审计考虑服务组织 9F+i+(\,b
XrR@cDNx{
188 isa 500 audit evidence 审计证据 )o!y7MTl
L B`=+FD
189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 C =fs[
+C3IP
190 isa 510 external confirmations isa 510个外部的查证 7oY}=281
4T#B7wVoM
191 isa 520 analytical procedures 分析性程序 |lH~nU.*
W\09hZ6
192 isa 530 audit sampling 审计抽样 J u5<wjQR\
|rJ1/T.9
193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计 BLxtS
*&p
`8:
194 isa 560 subsequent events 期后事项 6GVj13Nr
2yqm$i9C
195 isa 580 management representations 管理当局声明书 o6f^DG3*
nLK%5C
196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来 0{|ib !
uv*OiB"
197 isa 620 using the work of an expert isa 620 使用专家的工作 sO7$b@"u.
~F7 +R
198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告 RFF&-M]
;{b 1'
199 isa 710 comparatives isa 710个比较的 Kj[X1X5
ydp?%RB3w
200 isa 720 other information in documents containing audited financial statements isa 720 R_4]6{Rm