162 inherent risk 固有风险 (oJ9k[(
}'OHE(s
163 initial communication 签署通讯 zvvP81$W
yi^b)2G
164 insurance 保险 s!9dQ.
WO6/X/#8b
165 intangibles 无形 I2a6w<b
!6G?zipB
166 integrity 完整性 *0_yT$
y}v+c%d
167 interim audit 中期审计 2qi'g:qe
{}o>{&X
168 internal auditing 内部审计 'u4ezwF;
yIb,,!y9{
169 internal auditors 内部审计师 cV-1?h63
X1tXqHJF}
170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表 azP+GM=i7
!WkIi^T
171 internal control questionnaires (ICQs) 内部控制调查表 ?k[p<U
o
}YOL"<,:o
172 internal control system 内部控制系统 JjXobNQf
s!+"yK
173 internal review assignment 内部的评论转让 4gSH(*}
`imWc"'Ej
174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB) Kd3?I5t
lZ&]|*>
175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs) +uWYK9
y[@\j9Hq
176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) XCsiEKZ_i
^Cv^yTj;&
177 inventory system 盘存制度 #&8}<8V
<e%F^#y_
178 inventory valuation 存货估价 jxgj,h"}9`
?4G|+yby
179 ISA 230 documentation 文件编制 { m8+Wju}
%g]vxm5?
180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误 '<iK*[NW
INSkgOo
181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑
CnN9!~]"
~Cc.cce5
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 ]=73-ywn]
2 }vg U$a
183 isa 300 planning isa 300 计划编制 CY?G*nS?iK
jy2IZ o
184 isa 310 knowledge of the business 企业的 isa 310 知识 ftk%EYT;
RE 3Z%;'
185 isa 320 audit materiality 审计重要性 wyxGe<1
d h^^G^
186 isa 400 accounting and internal control isa 400 会计和内部控制 2WvN2"f3
s]27l3)B
187 isa 402 audit considerations relating to entities using service organizations 与正在使用的个体有关的 isa 402个审计考虑服务组织 W&"|}Pi/
Uf*EJ1Ei
188 isa 500 audit evidence 审计证据 )<4_:
\
u+xa{b|
189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 ^]p
N?4q
190 isa 510 external confirmations isa 510个外部的查证 pL1s@KR
2_QN&o ~h
191 isa 520 analytical procedures 分析性程序 ^a9 oKI9n
]"fsW 9s
192 isa 530 audit sampling 审计抽样 IF
k
u3tZ[Y2 c
193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计 a?cn9i)#
VFD%h
}
194 isa 560 subsequent events 期后事项 VU!w!GN]Y
`kN#4p
195 isa 580 management representations 管理当局声明书 ES:!Vx9t0|
QBE@(2G}C
196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来 Xwu.AVsr
eQX`,9:5
197 isa 620 using the work of an expert isa 620 使用专家的工作 K3$`
Kv>I
_94s(~g:
198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告 J>S3sP
Sg*0[a3z
199 isa 710 comparatives isa 710个比较的 =F%RLpNU4
q{4|Kpx@
200 isa 720 other information in documents containing audited financial statements isa 720 0^ !Gib