201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定
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202 isas and rss isas 和 rss 3bu VU&ap
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203 joint monitoring unit 连接检验单位 2aX|E4F
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204 knowledge of the entity's business 个体的企业知识
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205 law and regulations 法和规则 Mg W0
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206 legal and regulations 法定权利和规则 Zk__CgS#
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207 legal obligation 法定义务,法定责任 MzL^u8
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208 levels of assurance 保险程度,保障水平 5'd$TC
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209 liability 负债 7/a[;`i*!
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210 limitation on scope 审计范围限制 __teh>MC
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211 limitation of audit 审计的提起诉讼的限期 2Hw&}8
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212 limitations of controls system 控制系统的提起诉讼的限期 a$yAF4HR<
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213 litigation and claims 诉讼和赔偿 Z,)4(#b =
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214 litigation 诉讼 G|Rsj{2'
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215 loans 借款,贷款 BaZ$p O^
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216 long term liabilities 长期负债 fz\C$[+u
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217 lowballing 低价进入式审计定价策略 t6m3lq{
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218 management 管理 3p6QJuSB
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219 management integrity 经营完整 y<0zAsT
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220 management representation letter 管理当局声明书 ukpbx;O:hc
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221 marketing 推销,营销,市场学 Y<-h#_
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222 material inconsistency 决定性的前后矛盾 g>-pC a
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223 material misstatements of fact 重大误报 c.dk4v%Y5
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224 materiality 重要性 !iA3\Ai"
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225 measurement 计量 `-fWNHs
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226 microcomputers 微型计算器 7rQwn2XD{
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227 modified reports 变更报告 O 7RIcU
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228 narrative notes 叙述证券 39to5s,
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229 nature 性质 ]xC#XYE:dy
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230 negative assurance 消极保证 LvtHWt
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231 net realizable value 可实现净值 })W9=xO~
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232 non-current asset register 非本期的财产登记 NIgqdEu1
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233 non-executive directors 非执行董事 `ppyCUX
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234 non-sampling risk 非抽样风险 Lh%z2 5t
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235 non-statutory audits 目标 kvcDa+#
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236 objectivity 客观性 Ln:6@Ok)5%
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237 obligating event 负有责任事件 \ vn!SO7
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238 obligatory disclosure 有拘束的揭示 XSk*w'xO
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239 obtaining work 获得工作 bGw56s'R5~
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240 occurrence 出现 y
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241 on-line computer systems (与主机)联机计算器系统 !LI6_Oq
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242 opening balances 期初余额 &O
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243 operational audits 经营审计,作业审计 pwvzs`[;