201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 (dw3'W
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202 isas and rss isas 和 rss D~t"9Z\
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203 joint monitoring unit 连接检验单位 I3F6-gH
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204 knowledge of the entity's business 个体的企业知识 AOq9v~)z-
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205 law and regulations 法和规则 I{Y
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206 legal and regulations 法定权利和规则 _AsHw
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207 legal obligation 法定义务,法定责任 X8NO;w@z#
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208 levels of assurance 保险程度,保障水平 fS'k;r*r
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209 liability 负债 ?3KR(6D
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210 limitation on scope 审计范围限制 T5X'D(\|
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211 limitation of audit 审计的提起诉讼的限期 LmT[N
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212 limitations of controls system 控制系统的提起诉讼的限期 ft.}$8vIT
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213 litigation and claims 诉讼和赔偿 vb80J<4
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214 litigation 诉讼 bo?3E +B
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215 loans 借款,贷款 6#lC(ko'
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216 long term liabilities 长期负债 iMY0xf8l
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217 lowballing 低价进入式审计定价策略 CzDR% v x
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218 management 管理 8=zM~v)
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219 management integrity 经营完整 2 |kH%
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220 management representation letter 管理当局声明书 ~_^o?NE,
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221 marketing 推销,营销,市场学 ofJ]`]~VG
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222 material inconsistency 决定性的前后矛盾 +H m+#o
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223 material misstatements of fact 重大误报 Y|qixpP
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224 materiality 重要性 VTgbJ{?
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225 measurement 计量 ?H86Wbz
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226 microcomputers 微型计算器 "8iyMP%8
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227 modified reports 变更报告 )DZ-vnZ#t0
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228 narrative notes 叙述证券 ~m;MM)_V
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229 nature 性质 lVp~oZC6[
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230 negative assurance 消极保证 G*wW&R)
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231 net realizable value 可实现净值 6L`
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232 non-current asset register 非本期的财产登记 +]~w ?^h
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233 non-executive directors 非执行董事 UEYM;$_@4o
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234 non-sampling risk 非抽样风险 'Tan6Qa
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235 non-statutory audits 目标 r/$)c_x`
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236 objectivity 客观性 ^@5ui;JV
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237 obligating event 负有责任事件 j'Q-*-3
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238 obligatory disclosure 有拘束的揭示 u$@I/q,ou
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239 obtaining work 获得工作 qLi1yH
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240 occurrence 出现 eYX_V6c
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241 on-line computer systems (与主机)联机计算器系统 zam0(^=
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242 opening balances 期初余额 /E
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243 operational audits 经营审计,作业审计 ![D,8]GD