201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 OwuE~K7b{
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202 isas and rss isas 和 rss ,yC-+VL
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203 joint monitoring unit 连接检验单位 GeI-\F7b
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204 knowledge of the entity's business 个体的企业知识 ?}
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205 law and regulations 法和规则 I) rCd/
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206 legal and regulations 法定权利和规则 JR'
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207 legal obligation 法定义务,法定责任 02Y]`CXj
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208 levels of assurance 保险程度,保障水平 Y21g{$~Q{
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209 liability 负债 ysJQb~2q
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210 limitation on scope 审计范围限制 1}S S+>`
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211 limitation of audit 审计的提起诉讼的限期 w2Us!<x
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212 limitations of controls system 控制系统的提起诉讼的限期 ><RpEnWZ<
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213 litigation and claims 诉讼和赔偿 X1,I
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214 litigation 诉讼 i1UiNJh86
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215 loans 借款,贷款 ,NOsFO-`<
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216 long term liabilities 长期负债 _uWpJhCT
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217 lowballing 低价进入式审计定价策略 ^pxX]G]
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218 management 管理 RW|`nL
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219 management integrity 经营完整 EH$1fv
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220 management representation letter 管理当局声明书 6O|@xvg
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221 marketing 推销,营销,市场学 C](f>)Dz
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222 material inconsistency 决定性的前后矛盾 ?e`^P
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223 material misstatements of fact 重大误报 >i_2OV
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224 materiality 重要性 %!]@J[*1
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225 measurement 计量 6q*9[<8
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226 microcomputers 微型计算器 lyIl-!|
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227 modified reports 变更报告 O80<Z#%j`
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228 narrative notes 叙述证券 ?iPC*
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229 nature 性质 NYyh|X:m
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230 negative assurance 消极保证 -5
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231 net realizable value 可实现净值 b $'FvZbk
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232 non-current asset register 非本期的财产登记 ;>#wU'
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233 non-executive directors 非执行董事 cU
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234 non-sampling risk 非抽样风险 XO`0>^g
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235 non-statutory audits 目标 M:XSQ["6>V
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236 objectivity 客观性 e63uLWDT
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237 obligating event 负有责任事件 z
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238 obligatory disclosure 有拘束的揭示 |P[w==AAf
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239 obtaining work 获得工作 =V-A@_^!c
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240 occurrence 出现 uPhK3nCGo
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241 on-line computer systems (与主机)联机计算器系统 S\4tzz @
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242 opening balances 期初余额 V\{clJ\U
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243 operational audits 经营审计,作业审计 'w!Cn>