201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 w4:S>6X
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202 isas and rss isas 和 rss PP/M-Jql)
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203 joint monitoring unit 连接检验单位 \ :8~na+(
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204 knowledge of the entity's business 个体的企业知识 qW6a|s0}
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205 law and regulations 法和规则 UA>~xJp=
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206 legal and regulations 法定权利和规则 5(1Zj`>'
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207 legal obligation 法定义务,法定责任 '{\VOU
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208 levels of assurance 保险程度,保障水平 ]G1{@r)
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209 liability 负债 cn v4!c0
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210 limitation on scope 审计范围限制 "u Xl
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211 limitation of audit 审计的提起诉讼的限期 %h g=@7,|
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212 limitations of controls system 控制系统的提起诉讼的限期 .UakO,"z
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213 litigation and claims 诉讼和赔偿 @R9zLL6#7
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214 litigation 诉讼 ?Bq"9*q
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215 loans 借款,贷款 Z{EHV7
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216 long term liabilities 长期负债 [^A.$,
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217 lowballing 低价进入式审计定价策略 a~Sf~ka
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218 management 管理 Zd1+ZH
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219 management integrity 经营完整 ?xGxr|+a
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220 management representation letter 管理当局声明书 /4YXx|V
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221 marketing 推销,营销,市场学 '(5 &Sj/C
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222 material inconsistency 决定性的前后矛盾 >1`FRw<
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223 material misstatements of fact 重大误报 A,W-=TC
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224 materiality 重要性 9.qI hg
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225 measurement 计量 K%Mm'$fTw
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226 microcomputers 微型计算器 S]KcAz( fX
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227 modified reports 变更报告 0L$v7,
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228 narrative notes 叙述证券 =%znY`0b56
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229 nature 性质 LZMdW
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230 negative assurance 消极保证 Cc0`Y lx~(
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231 net realizable value 可实现净值 i6-q%%]6
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232 non-current asset register 非本期的财产登记 g^NdN46%
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233 non-executive directors 非执行董事 mn{8"@Z
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234 non-sampling risk 非抽样风险 ')5W
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235 non-statutory audits 目标 '&W`x5`t
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236 objectivity 客观性 V2ypmkn8&
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237 obligating event 负有责任事件 ::uD%a zd
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238 obligatory disclosure 有拘束的揭示 i)1E[jc{p!
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239 obtaining work 获得工作 *ys@'Ai?
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240 occurrence 出现 WHBQA\4
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241 on-line computer systems (与主机)联机计算器系统 d0>V^cB '?
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242 opening balances 期初余额 qlIC{:E0
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243 operational audits 经营审计,作业审计 NS#qein~i