201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 s"i~6})K<$
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202 isas and rss isas 和 rss Y9u;H^^G
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203 joint monitoring unit 连接检验单位 K#!X><B'
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204 knowledge of the entity's business 个体的企业知识 |g<* Rk0
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205 law and regulations 法和规则 rgqQxe=
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206 legal and regulations 法定权利和规则 b#/i.!:a
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207 legal obligation 法定义务,法定责任
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208 levels of assurance 保险程度,保障水平 G
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209 liability 负债
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210 limitation on scope 审计范围限制 cwe1^SJ6y
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211 limitation of audit 审计的提起诉讼的限期 6):Xzx,
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212 limitations of controls system 控制系统的提起诉讼的限期 ? gSSli[
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213 litigation and claims 诉讼和赔偿 7J|&U2}c
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214 litigation 诉讼 6;+jIkkD
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215 loans 借款,贷款 x6;j<m5Mjx
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216 long term liabilities 长期负债 BAV>o|-K
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217 lowballing 低价进入式审计定价策略 !^y y0`k6
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218 management 管理 [A9JshMo
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219 management integrity 经营完整 vfw A$7N
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220 management representation letter 管理当局声明书 _w(ln9
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221 marketing 推销,营销,市场学 C5@V/vA
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222 material inconsistency 决定性的前后矛盾 iev>9j
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223 material misstatements of fact 重大误报 j U[
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224 materiality 重要性 s-*._;
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225 measurement 计量 Tycq1i^
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226 microcomputers 微型计算器 o''wCr%
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227 modified reports 变更报告 c</1
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228 narrative notes 叙述证券 8)yI<`q6
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229 nature 性质 u~1o(Zn
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230 negative assurance 消极保证
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231 net realizable value 可实现净值 cz/Q/%j$/
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232 non-current asset register 非本期的财产登记 ?okx<'"[
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233 non-executive directors 非执行董事 6#e::GD
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234 non-sampling risk 非抽样风险 ,Hn^z<f
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235 non-statutory audits 目标 dy>!KO
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236 objectivity 客观性 !>z:m!MlQ
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237 obligating event 负有责任事件 k\`S
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238 obligatory disclosure 有拘束的揭示 $s5a G)?7
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239 obtaining work 获得工作 Q.U$nph\%d
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240 occurrence 出现 As&vFt P
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241 on-line computer systems (与主机)联机计算器系统 (C;I*cv
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242 opening balances 期初余额 %G3(,Qz
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243 operational audits 经营审计,作业审计 .dMVoG5