201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 ?A@y4<8R|
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202 isas and rss isas 和 rss 5X0ex.
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203 joint monitoring unit 连接检验单位 ;<i
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204 knowledge of the entity's business 个体的企业知识 wiI@DJ>E
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205 law and regulations 法和规则 IgbuMEfL
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206 legal and regulations 法定权利和规则 z_'^=9m
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207 legal obligation 法定义务,法定责任 URVW5c
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208 levels of assurance 保险程度,保障水平 (
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209 liability 负债 JlSqTfA
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210 limitation on scope 审计范围限制 8fQ~UcT$
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211 limitation of audit 审计的提起诉讼的限期 <);j5)/
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212 limitations of controls system 控制系统的提起诉讼的限期 `6rLd>=R
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213 litigation and claims 诉讼和赔偿 HP*)^`6X
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214 litigation 诉讼 N)(m^M(~0
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215 loans 借款,贷款 %>K(IRpMW
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216 long term liabilities 长期负债 D0#U*tq;
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217 lowballing 低价进入式审计定价策略 5^uX!_r`
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218 management 管理 l4kqz.Z-g
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219 management integrity 经营完整 og$dv
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220 management representation letter 管理当局声明书 t_^cqEr
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221 marketing 推销,营销,市场学 -~.+3rcZ]
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222 material inconsistency 决定性的前后矛盾 ${Lrj}93
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223 material misstatements of fact 重大误报 BSS4}qyS
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224 materiality 重要性 6 w!qZ4$
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225 measurement 计量 >$}Mr%49
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226 microcomputers 微型计算器 OY"BaSEOw}
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227 modified reports 变更报告 f$ /C.E
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228 narrative notes 叙述证券 (6[<