201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 .OWIlT4K
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202 isas and rss isas 和 rss `zsKc 6%
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203 joint monitoring unit 连接检验单位 6U""TR!
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204 knowledge of the entity's business 个体的企业知识 74[}AA
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205 law and regulations 法和规则 z&t6,0q`5
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206 legal and regulations 法定权利和规则 .g|pgFM?
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207 legal obligation 法定义务,法定责任 Hv
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208 levels of assurance 保险程度,保障水平 RdY #B;
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209 liability 负债 *yX_dgC>[
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210 limitation on scope 审计范围限制 z1:au odI@
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211 limitation of audit 审计的提起诉讼的限期
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212 limitations of controls system 控制系统的提起诉讼的限期 %-SP
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213 litigation and claims 诉讼和赔偿 [ z&y]~
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214 litigation 诉讼 @a3<fmJ
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215 loans 借款,贷款 c,-< 4e
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216 long term liabilities 长期负债 r8>
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217 lowballing 低价进入式审计定价策略 yqYX<<!V
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218 management 管理 Z?@07Y[|K
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219 management integrity 经营完整 P&SR;{:y
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220 management representation letter 管理当局声明书 Y}[r`}={
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221 marketing 推销,营销,市场学 $i2gOz
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222 material inconsistency 决定性的前后矛盾 b"Ulc}$/&
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223 material misstatements of fact 重大误报 \:#b9t{B-
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224 materiality 重要性 yZ P+
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225 measurement 计量 m|y]j4
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226 microcomputers 微型计算器 0I&rZMpF&
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227 modified reports 变更报告 ae<KUThm
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228 narrative notes 叙述证券 E }yxF.
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229 nature 性质 nOB
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230 negative assurance 消极保证 yQW\0&a$
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231 net realizable value 可实现净值 PNG'"7O
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232 non-current asset register 非本期的财产登记 ox*Ka]
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233 non-executive directors 非执行董事 /U`"|3
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234 non-sampling risk 非抽样风险 M aEh8*
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235 non-statutory audits 目标 E=B9FIx~<
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236 objectivity 客观性 |p+VitM7
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237 obligating event 负有责任事件 gsR"d@!
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238 obligatory disclosure 有拘束的揭示 J2R<'(
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239 obtaining work 获得工作 B%t^QbU #\
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240 occurrence 出现 ;L`'xFo>>
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241 on-line computer systems (与主机)联机计算器系统 Zf"AqG
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242 opening balances 期初余额
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243 operational audits 经营审计,作业审计 ALG
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