201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 %q)*8
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202 isas and rss isas 和 rss leo
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203 joint monitoring unit 连接检验单位 L>Soj|WUy(
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204 knowledge of the entity's business 个体的企业知识 :r,o-D
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205 law and regulations 法和规则 q]>m#yk
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206 legal and regulations 法定权利和规则 huw|J<$
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207 legal obligation 法定义务,法定责任 Zbobi,
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208 levels of assurance 保险程度,保障水平 I!OV+utF
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209 liability 负债 )`B
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210 limitation on scope 审计范围限制 {3{cU#\QA
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211 limitation of audit 审计的提起诉讼的限期 <qpDAz4k
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212 limitations of controls system 控制系统的提起诉讼的限期 S LSbEm
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213 litigation and claims 诉讼和赔偿 slWO\AYiO
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214 litigation 诉讼 i1E~ F
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215 loans 借款,贷款 7(oX1hN
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216 long term liabilities 长期负债 [ijK~
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217 lowballing 低价进入式审计定价策略 2Yt+[T*
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218 management 管理 xOAA1#
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219 management integrity 经营完整 1>"[b8a/
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220 management representation letter 管理当局声明书 $x'p+&n\
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221 marketing 推销,营销,市场学 2GRdfX
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222 material inconsistency 决定性的前后矛盾 8r46Wr7Q
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223 material misstatements of fact 重大误报 zj9)vr`7
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224 materiality 重要性 v3`k?jAaI
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225 measurement 计量 g*& |Eq/
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226 microcomputers 微型计算器 QxaW
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227 modified reports 变更报告 ?Dr K2;q
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228 narrative notes 叙述证券 s.p4+KJ
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229 nature 性质 |\W9$V
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230 negative assurance 消极保证 C=&rPUX{
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231 net realizable value 可实现净值 (WISf}[l;
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232 non-current asset register 非本期的财产登记 |pA
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233 non-executive directors 非执行董事 e2X\ll
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234 non-sampling risk 非抽样风险 dpPu&m+
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235 non-statutory audits 目标 G'M;]R9EP
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236 objectivity 客观性 ,R~{$QUl
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237 obligating event 负有责任事件 %]m/fo4b
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238 obligatory disclosure 有拘束的揭示 dN%*-p(
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239 obtaining work 获得工作 P~H?[
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240 occurrence 出现 ,_N+t:*#0
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241 on-line computer systems (与主机)联机计算器系统 $q
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242 opening balances 期初余额 KS3>c7
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243 operational audits 经营审计,作业审计 |g@n'^]