201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 *!De(lhEc
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202 isas and rss isas 和 rss *"E?n>b
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203 joint monitoring unit 连接检验单位 7pNTCZ
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204 knowledge of the entity's business 个体的企业知识 ]y6`9p
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205 law and regulations 法和规则 `~( P
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206 legal and regulations 法定权利和规则 n3{m
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207 legal obligation 法定义务,法定责任 1r}fnT<
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208 levels of assurance 保险程度,保障水平 .kM74X=S
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209 liability 负债 l79jd%/m
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210 limitation on scope 审计范围限制 3uwZ#
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211 limitation of audit 审计的提起诉讼的限期 v>Il#
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212 limitations of controls system 控制系统的提起诉讼的限期 d"78w-S
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213 litigation and claims 诉讼和赔偿 3nBbPP_
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214 litigation 诉讼 )61CrQiY
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215 loans 借款,贷款 4 'rWy~`
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216 long term liabilities 长期负债 >p!d(J?
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217 lowballing 低价进入式审计定价策略 -5\aL"?4
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218 management 管理 @6GM)N\{[
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219 management integrity 经营完整 32:,g4!~6
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220 management representation letter 管理当局声明书 t Zj6=#
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221 marketing 推销,营销,市场学 l1c&a[M)
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222 material inconsistency 决定性的前后矛盾 #RJy
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223 material misstatements of fact 重大误报 5h[u2&;G
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224 materiality 重要性 h_ ]3L/
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225 measurement 计量 )T#;1qNB
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226 microcomputers 微型计算器
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227 modified reports 变更报告
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228 narrative notes 叙述证券 (W+9 u0Zq
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229 nature 性质 .Z&OKWL
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230 negative assurance 消极保证 ( uOW5,e7
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231 net realizable value 可实现净值 '*>LZo4
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232 non-current asset register 非本期的财产登记 TFxb\
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233 non-executive directors 非执行董事 .EloBP
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234 non-sampling risk 非抽样风险 B<1*p,z
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235 non-statutory audits 目标 e%bERds
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236 objectivity 客观性 j)-D.bY0
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237 obligating event 负有责任事件 )[oU|!@
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238 obligatory disclosure 有拘束的揭示 pw>AQ
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239 obtaining work 获得工作 `r*6P^P
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240 occurrence 出现 bwVv#Z\r
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241 on-line computer systems (与主机)联机计算器系统 ZX'{o9+w5
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242 opening balances 期初余额 Sa,N1r
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243 operational audits 经营审计,作业审计 }#'KME4