201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 0mexF@
k\N4@UK
202 isas and rss isas 和 rss RY=1H
0oU=RbC
203 joint monitoring unit 连接检验单位 !e3YnlE
X=~V6m
204 knowledge of the entity's business 个体的企业知识 C+
%K6/J(
[s`
G^
205 law and regulations 法和规则 [VSU"AJY
8)xt(~qF
206 legal and regulations 法定权利和规则 dDtFx2(R
%f&< wC
207 legal obligation 法定义务,法定责任 ](K0Fwo`;"
&ZJgQ-Pc(m
208 levels of assurance 保险程度,保障水平 Ip?]K*sq
C3VLV&wF
209 liability 负债 Yck~xt&]
]gEhE
210 limitation on scope 审计范围限制 >UHa
eW8[I'v_&
211 limitation of audit 审计的提起诉讼的限期 ?KWj}|%
}$gmK
212 limitations of controls system 控制系统的提起诉讼的限期 4MW ]EQ-
[!"XcFY:a
213 litigation and claims 诉讼和赔偿 2 x4=
$'"8QOnJ?k
214 litigation 诉讼 Yrn"saVc,
?m;;D'1j
215 loans 借款,贷款 ^_>!B)
0ys~2Y!eH
216 long term liabilities 长期负债 +F@_Es<6
w'ybbv{c
217 lowballing 低价进入式审计定价策略
l1+[
NZXjE$<Vr
218 management 管理 Mkv|TyC
GAEO$e:
219 management integrity 经营完整 HGDVOJq
. (`3JQ2s
220 management representation letter 管理当局声明书 Mm=Mz
WZFH@I28
221 marketing 推销,营销,市场学 Jb(Y,LO^
"x*-PFT
222 material inconsistency 决定性的前后矛盾
8_we:
9A
j9y3hQ+q
223 material misstatements of fact 重大误报 RKTb'3H
v[S-Pi1
224 materiality 重要性 g]$
4~"|.
TbhH&kG)1
225 measurement 计量 =-jD~rN4;P
8cVzFFQP
226 microcomputers 微型计算器 q<{NO/Mm
O\beKBT;
227 modified reports 变更报告 n:#TOU1ix<
&__DJ''+
228 narrative notes 叙述证券 fCUT[d +H
%3=J*wj>D
229 nature 性质 (#Mp 5C'X
4j'd3WGpbN
230 negative assurance 消极保证 M##';x0
:FQ1[X1xm
231 net realizable value 可实现净值 BWq/TG=>
FY#!N
L
232 non-current asset register 非本期的财产登记 YD[H
i|$z'HK;+
233 non-executive directors 非执行董事 8X7{vN_3K
mLwY]2T"
234 non-sampling risk 非抽样风险 N{joXHCu
'K@0Wp
235 non-statutory audits 目标 5cfA;(H
O!R"v'
236 objectivity 客观性 5
nLDj:C~
x:z0EYL
237 obligating event 负有责任事件 1'KishHK=
:Jxh2
238 obligatory disclosure 有拘束的揭示 :nGMtF
UuJjO^t
239 obtaining work 获得工作 |X (2Zv^O
6m`{Z`c$
240 occurrence 出现 f~M8A.
>|udWd^$3
241 on-line computer systems (与主机)联机计算器系统 Omyt2`q
\2!!L=&4G
242 opening balances 期初余额 ;4~U,+Av
lF4u{B9DM
243 operational audits 经营审计,作业审计 zQ8!rCkg4