201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 ben-<3r
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202 isas and rss isas 和 rss 2fr%_GNu
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203 joint monitoring unit 连接检验单位 k@lJ8(i^qU
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204 knowledge of the entity's business 个体的企业知识 vVo'f|fW
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205 law and regulations 法和规则 gq+0t
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206 legal and regulations 法定权利和规则 %HpPTjAW
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207 legal obligation 法定义务,法定责任 (.!9
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208 levels of assurance 保险程度,保障水平 ]*| hd/j
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209 liability 负债 7I w^
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210 limitation on scope 审计范围限制 z8a{M$-Q
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211 limitation of audit 审计的提起诉讼的限期 DDkN3\w
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212 limitations of controls system 控制系统的提起诉讼的限期 9~Sa7P
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213 litigation and claims 诉讼和赔偿 j;}-x1R
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214 litigation 诉讼 `uPO+2
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215 loans 借款,贷款 Xk|a%%O*H
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216 long term liabilities 长期负债 l=XZBe*[g'
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217 lowballing 低价进入式审计定价策略 #\X)|p2
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218 management 管理 i695P}J2
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219 management integrity 经营完整 $rj:K)P
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220 management representation letter 管理当局声明书 QmSj6pB>
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221 marketing 推销,营销,市场学 sT1
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222 material inconsistency 决定性的前后矛盾 _$T
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223 material misstatements of fact 重大误报 cG0)F%?X?
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224 materiality 重要性 *<cRQfA1
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225 measurement 计量 /'{vDxZf R
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226 microcomputers 微型计算器 e^q^AP+*
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227 modified reports 变更报告 +?6]Vu&|f
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228 narrative notes 叙述证券 /xgC`]-
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229 nature 性质 ("=q-6$G
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230 negative assurance 消极保证 Yl au
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231 net realizable value 可实现净值 Yf[Cmn
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232 non-current asset register 非本期的财产登记 ).,twf58
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233 non-executive directors 非执行董事 $Xo_8SX,
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234 non-sampling risk 非抽样风险 *fi`DiO
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235 non-statutory audits 目标 81#x/&E]
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236 objectivity 客观性 @)Vb?|3
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237 obligating event 负有责任事件 $U ._4
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238 obligatory disclosure 有拘束的揭示 .DwiIr'
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239 obtaining work 获得工作 D`41\#ti
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240 occurrence 出现 \l0!si
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241 on-line computer systems (与主机)联机计算器系统 u7J:ipyiq2
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242 opening balances 期初余额 ~g[D!HV|yu
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243 operational audits 经营审计,作业审计 gmTBp}3