162 inherent risk 固有风险 b\j&!_
VN-#R=D
163 initial communication 签署通讯 m
?% H<4X
q&dRh
164 insurance 保险 D6)Cjc>a
jl-Aos"/
165 intangibles 无形 rspoSPnY1
{F+M&+``
166 integrity 完整性 (X_ ,*3Yxk
skDk/-*R
167 interim audit 中期审计
QXxLe*
>{qK]xj
168 internal auditing 内部审计 $<
K)fbG
3s_k>cO=
169 internal auditors 内部审计师 KD"&_PX
={E!8"
170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表 x+y!P
?}3PJVy?
171 internal control questionnaires (ICQs) 内部控制调查表 Ma=6kX]
tGO[A#9a
172 internal control system 内部控制系统 !Xx<~lIC
eMl]td rI
173 internal review assignment 内部的评论转让 Z~phOv
,rB9esxic
174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB) jo;uR l
%]
[$y7
175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs) *&dW\fx
[bi3%yWh
176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) hi3sOK*r;<
AXh3LA
177 inventory system 盘存制度 (4/]dTb
|;.Pj3)-
178 inventory valuation 存货估价 0gOrW=
lO2T/1iMTW
179 ISA 230 documentation 文件编制 f*T)*R_
B=gsd0^]
180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误 FSU%?PxO
1ntkM?
181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑 {NY~JFM
>)n4sMq
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 U!\2K~
4Ay`rG
183 isa 300 planning isa 300 计划编制 ~6-"i0k
bQdSX8: !R
184 isa 310 knowledge of the business 企业的 isa 310 知识 $vTAF-~Ql
1]
%W\RHxo
185 isa 320 audit materiality 审计重要性 &vFqe,Z
n-hvh-ZO
186 isa 400 accounting and internal control isa 400 会计和内部控制 ne"?90~
X<Th{kM2
187 isa 402 audit considerations relating to entities using service organizations 与正在使用的个体有关的 isa 402个审计考虑服务组织 zY1s7/$i
kByrhK5U
188 isa 500 audit evidence 审计证据 iF [?uF
1qLl^DW
189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 xMNNXPz(
(zs4#ja2,
190 isa 510 external confirmations isa 510个外部的查证 ljYpMv.>xG
pFsCd"zv
191 isa 520 analytical procedures 分析性程序 %kK
][2e
Z&dr0w8
192 isa 530 audit sampling 审计抽样 a/
QtJwIV
B?;' lDz*
193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计 Hbjb7Y?[
RG l=7^M
194 isa 560 subsequent events 期后事项 n^iN
o
:Su #x
I
195 isa 580 management representations 管理当局声明书 cebs.sF:
Q%& _On
196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来 ^"O{o8l>2
)D["M$ZA^
197 isa 620 using the work of an expert isa 620 使用专家的工作 '?"t<$b
@K$VV^wp
198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告 4d^
\l!
'dIX=/RZ
199 isa 710 comparatives isa 710个比较的 ~!]&>n;=G
]6t]m2~\
200 isa 720 other information in documents containing audited financial statements isa 720 Uvjdx(fY[a