201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 ^N[ Cip}8
k*n~&y: O
202 isas and rss isas 和 rss %#rtNDi
Nf<f}`
203 joint monitoring unit 连接检验单位 5'eBeNxM
H8I)D& cw
204 knowledge of the entity's business 个体的企业知识 {@iLfBh5
iLIb-d?!a&
205 law and regulations 法和规则 ]hS<"=oj
4r`
I)
206 legal and regulations 法定权利和规则 s+v9H10R
OdZ/ \_Z
207 legal obligation 法定义务,法定责任 u<uc"KY=
iN.
GC^l
208 levels of assurance 保险程度,保障水平 B1J,4
i+qg*o$
209 liability 负债 A$N%deb
R6BbkYWrX
210 limitation on scope 审计范围限制 BO4;S/ O
]Q ]
y*
211 limitation of audit 审计的提起诉讼的限期 M9A1
8d|
?gUraSFU
212 limitations of controls system 控制系统的提起诉讼的限期 =.;ib6M
]W$G!(3A
213 litigation and claims 诉讼和赔偿 3vcyes-U
|" WL
214 litigation 诉讼
?8{Os;!je
_hyqHvP
215 loans 借款,贷款 =oIt.`rf
F<4:P=
216 long term liabilities 长期负债 p0 X%^A,4
g*My1+J!
217 lowballing 低价进入式审计定价策略 (J %4}Dm
y705
218 management 管理 %6 Av1cv
]|eMEN['
219 management integrity 经营完整 G#e]J;
gk 6R#
220 management representation letter 管理当局声明书 t`E5bWG
[n| }>
221 marketing 推销,营销,市场学 i_Q1\_m !
U`=r.>
222 material inconsistency 决定性的前后矛盾 z^`4n_(Ygu
v5L+B`~
223 material misstatements of fact 重大误报 a'|]_`36x
8)eRm{
224 materiality 重要性 *X$qgSW
e|~{X\l
225 measurement 计量
PdVx&BL*
gh*k\0
226 microcomputers 微型计算器 ]:D&kTc
^i#0aq2}
227 modified reports 变更报告 ^|.T\
1="]'!2Is
228 narrative notes 叙述证券 Qc-W2%
}v2p]D5n.
229 nature 性质 Zf}2c8Vc4
$peL1'Evo
230 negative assurance 消极保证 N*|EfI|X
1}|y^oB\-
231 net realizable value 可实现净值 FT~c|ep.
r9u'+$vmF
232 non-current asset register 非本期的财产登记
yW1N&$n
9 c9$cnQ
233 non-executive directors 非执行董事 u`N
rg<
GY-4w@Wl
234 non-sampling risk 非抽样风险 /<LjD
c^1JSGv
235 non-statutory audits 目标 hs;|,r
*!"T^4DEg
236 objectivity 客观性 <:/aiX8
Z"Hq{?l9
237 obligating event 负有责任事件 <ZZfN@6
cwaR#-#
238 obligatory disclosure 有拘束的揭示 ,Aq, f$5V
3=ME$%f
239 obtaining work 获得工作 DL~!
^fx
7mi*#X}
240 occurrence 出现 vFJ4`Gjw(
"7+^`?
241 on-line computer systems (与主机)联机计算器系统 [7DU0Xg7
_?{KTgJ G
242 opening balances 期初余额 {)r[?%FMgV
lmoYQFkYP
243 operational audits 经营审计,作业审计 0K^@P#{hd