201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 H&>>]DD
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202 isas and rss isas 和 rss d9e H}#OY
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203 joint monitoring unit 连接检验单位 kosJ]q'U
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204 knowledge of the entity's business 个体的企业知识 3Jk?)Dy
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205 law and regulations 法和规则 W~@GK
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206 legal and regulations 法定权利和规则 JcALFKLB
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207 legal obligation 法定义务,法定责任
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208 levels of assurance 保险程度,保障水平 x@bl]Z(ne/
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209 liability 负债 ^{]sD}Q"
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210 limitation on scope 审计范围限制 7!QXh;u
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211 limitation of audit 审计的提起诉讼的限期 PFn[[~5V
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212 limitations of controls system 控制系统的提起诉讼的限期 JMe[
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213 litigation and claims 诉讼和赔偿 u C8T!z
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214 litigation 诉讼 $A!h=]
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215 loans 借款,贷款 3b/vyZF
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216 long term liabilities 长期负债 1Qe!
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217 lowballing 低价进入式审计定价策略 arH\QPaka'
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218 management 管理 7|eSvC
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219 management integrity 经营完整 F>-@LOqHy
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220 management representation letter 管理当局声明书 MldL"*HW:
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221 marketing 推销,营销,市场学 5 9J$SE
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222 material inconsistency 决定性的前后矛盾 qO3BQ]UF
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223 material misstatements of fact 重大误报 7wEG<,D
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224 materiality 重要性 s=@CeV@4W
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225 measurement 计量 \B ^sJ[n
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226 microcomputers 微型计算器 t4c
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227 modified reports 变更报告 :\;
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228 narrative notes 叙述证券 Qi]Z)v{^
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229 nature 性质 s^@Cq=
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230 negative assurance 消极保证 '
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231 net realizable value 可实现净值 |VEAzY|[#
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232 non-current asset register 非本期的财产登记 'm? x2$u8
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233 non-executive directors 非执行董事 \ OINzfbr
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234 non-sampling risk 非抽样风险 G6bg ~V5Q:
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235 non-statutory audits 目标 % x;!s=U
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236 objectivity 客观性 ^T
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237 obligating event 负有责任事件 V/%;:ul.
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238 obligatory disclosure 有拘束的揭示 %Z0S"B 3
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239 obtaining work 获得工作 ;!sGfrs0$
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240 occurrence 出现 X_@@v|UF
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241 on-line computer systems (与主机)联机计算器系统 Y.
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242 opening balances 期初余额 {# _C
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243 operational audits 经营审计,作业审计 wcT6d?*5