201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 vDIsawbHD
G2&,R{L6w
202 isas and rss isas 和 rss 48_( 'z*>
Md&K#)9,(
203 joint monitoring unit 连接检验单位 >avkiT2
pf&U$oR4
204 knowledge of the entity's business 个体的企业知识 i_:#][nWX
0|kH0c,T-
205 law and regulations 法和规则 _:>t$*
_
@<yY Mo7
206 legal and regulations 法定权利和规则 Te `MIR
b!qlucAeE
207 legal obligation 法定义务,法定责任 ?e\u_3-9
,0eXg
208 levels of assurance 保险程度,保障水平 OQVo4yl"
p
}e| E!
209 liability 负债 YIF|8b\
uR.`8s|
210 limitation on scope 审计范围限制 '$[a-)4
}
:S}jo7
211 limitation of audit 审计的提起诉讼的限期 t$b5,"G1
p)?6~\F:
212 limitations of controls system 控制系统的提起诉讼的限期 +R_s(2vz
{I/t3.R`
213 litigation and claims 诉讼和赔偿 Z&n#*rQ7[
:o:Z
214 litigation 诉讼 J&bMox
o(C;;C(*{
215 loans 借款,贷款 T%A"E,#
K1w:JA6(
216 long term liabilities 长期负债 +UiJWO
!DD4Bqez
217 lowballing 低价进入式审计定价策略 %pLqX61t=
,hZ?]P&
218 management 管理 j
Y(|z*|
`~D{]'j
219 management integrity 经营完整 -"I9`
jhkXU+4
220 management representation letter 管理当局声明书 $RYOj{1
FD5OO;$
221 marketing 推销,营销,市场学 *J{E1])<a
l5D4?`|
222 material inconsistency 决定性的前后矛盾 :m36{#
L\R(//V
223 material misstatements of fact 重大误报 n] t3d
X`fm5y
224 materiality 重要性 C}ASVywc,1
4y!GFhMh
225 measurement 计量 "bz.nE*
0U !&|
i\
226 microcomputers 微型计算器 YxGqQO36
?X Rl\V
227 modified reports 变更报告 >U(E
\`9D
wh!8\9{g
228 narrative notes 叙述证券 N36B*9m&p
cM\BEhh
229 nature 性质 s#(7D3Pr#
P<;Puww/
230 negative assurance 消极保证 |XMWi/p
e7tio!
231 net realizable value 可实现净值 P76gJ@#m
>qUD_U3A
232 non-current asset register 非本期的财产登记 ..w$p-1
wL}X~Xa3i
233 non-executive directors 非执行董事 q\<NW%KtX
PR*EyM[T
234 non-sampling risk 非抽样风险 H%Z;Yt8^gt
%cJdVDW`L
235 non-statutory audits 目标 (j(9'DjP
)<Mo.
236 objectivity 客观性 DiZ;FHnaG?
[^XD@
237 obligating event 负有责任事件 $e.Bz`
Vy^mEsQC+h
238 obligatory disclosure 有拘束的揭示 [&l+V e(
G&`5o*).bb
239 obtaining work 获得工作 R^]a<g
,
[{#n?BT
240 occurrence 出现 {Z1-B60P
tK
`A_hC
241 on-line computer systems (与主机)联机计算器系统 Z_7TD)
ad9u;uS
242 opening balances 期初余额 :XTxrYt28
\Ym!5,^o
243 operational audits 经营审计,作业审计 2sVDv@2