201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 l:i&l?>_
XsXO S8
202 isas and rss isas 和 rss "?X,);5S
X9-WU\?UC
203 joint monitoring unit 连接检验单位 %tvP\(]h
!2o1c
204 knowledge of the entity's business 个体的企业知识 "PD^]m
yd|ro G/
205 law and regulations 法和规则 =<;C5kSD
z]%c6ty
206 legal and regulations 法定权利和规则 k Xg&}n
7
\`:nmFO(9
207 legal obligation 法定义务,法定责任 &}y?Lt
+v.<Fw2k#
208 levels of assurance 保险程度,保障水平 q^ w@l
@BmI1
209 liability 负债 li3
7*
q?*
z<)#
210 limitation on scope 审计范围限制 m}$7d5
^cnTZzT#Q
211 limitation of audit 审计的提起诉讼的限期
Nt
w?~%
$A;%p6PO)
212 limitations of controls system 控制系统的提起诉讼的限期 */6lyODf
CK"OHjR
213 litigation and claims 诉讼和赔偿 JE*
d-
yp!7^
214 litigation 诉讼 GiK4LJ~cH)
Q;xJ/4 Z"
215 loans 借款,贷款 o}p^q:T*
@dyh:2!
216 long term liabilities 长期负债 Bc*FH>E
;TC"n!ew
217 lowballing 低价进入式审计定价策略 }WV}in0
YctWSfh
218 management 管理 Xk
hGU?={
0 L$[w
219 management integrity 经营完整 S0'
ACt`
rQD^O4j R
220 management representation letter 管理当局声明书 FTQNS8
M-8
`zA2
221 marketing 推销,营销,市场学 *6bO2LO"
vk4Q2P
222 material inconsistency 决定性的前后矛盾 X5tx(}j
'N3)>!Y:8
223 material misstatements of fact 重大误报 SaIY-PC
`*ALb|4ilG
224 materiality 重要性 &<LBz|
[Qqomm.[\w
225 measurement 计量 8Drz
i!
}
ictV7)
226 microcomputers 微型计算器 )`BKEaf
}n( ?|
227 modified reports 变更报告 .%EYof
B#G:aBCM
228 narrative notes 叙述证券 Gsu?m
)*XD"-9
229 nature 性质 IG Ax+3V
SJ2l6
230 negative assurance 消极保证 q
-s(2C
D&{CC
231 net realizable value 可实现净值 O.DO,]Uh
Ae[fW97
232 non-current asset register 非本期的财产登记 w>o/)TTJL
.b?
Aq^i8
233 non-executive directors 非执行董事 YsMM$rjP+
br
X[-
234 non-sampling risk 非抽样风险 1\a.o[g3e
Ew JNpecX
235 non-statutory audits 目标
p ,.6sk
);zLgNx,
236 objectivity 客观性 U=WS
]
PJYUD5
237 obligating event 负有责任事件 ?>Ngsp>-P
7`f%?
xVn0
238 obligatory disclosure 有拘束的揭示 B@U'7`v
PIAE6,*
239 obtaining work 获得工作 aaP6zJXi
!FwNq'Q8$
240 occurrence 出现 +e,c'.
#W&o]FAA3y
241 on-line computer systems (与主机)联机计算器系统 #jh5% @
_X|prIOb=
242 opening balances 期初余额
W7. +
@,j
,GE%
243 operational audits 经营审计,作业审计 osl\j]U8