201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 WaVP+Ap
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202 isas and rss isas 和 rss l1RpG"
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203 joint monitoring unit 连接检验单位 O!b >
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204 knowledge of the entity's business 个体的企业知识 2#n4t2p
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205 law and regulations 法和规则 rSYzrVc
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206 legal and regulations 法定权利和规则 !~{AF|
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207 legal obligation 法定义务,法定责任 n%Vt r
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208 levels of assurance 保险程度,保障水平 *CA7
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209 liability 负债 *S).@j\{W
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210 limitation on scope 审计范围限制 (]|rxmycA
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211 limitation of audit 审计的提起诉讼的限期 V01-n{~G
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212 limitations of controls system 控制系统的提起诉讼的限期 He4sP`&I
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213 litigation and claims 诉讼和赔偿 GRanR'xG
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214 litigation 诉讼 lg0iNc!
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215 loans 借款,贷款 }ug|&25D
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216 long term liabilities 长期负债 d1c_F~h<
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217 lowballing 低价进入式审计定价策略 F<y5zqGy@
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218 management 管理 3N?WpA768/
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219 management integrity 经营完整 !s;+6Sy
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220 management representation letter 管理当局声明书 SC~cryb
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221 marketing 推销,营销,市场学 PrIS L[@
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222 material inconsistency 决定性的前后矛盾 ;as4EqiK
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223 material misstatements of fact 重大误报 jXO*_R
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224 materiality 重要性 ellj/u61bj
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225 measurement 计量 /@5X0m
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226 microcomputers 微型计算器 TxYxB1C)
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227 modified reports 变更报告 I=VPw5"E
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228 narrative notes 叙述证券 o$4n
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229 nature 性质 7E$
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230 negative assurance 消极保证 )o'&f"/
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231 net realizable value 可实现净值 ;T! mNKl
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232 non-current asset register 非本期的财产登记 317Lv
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233 non-executive directors 非执行董事 {Slc6$
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234 non-sampling risk 非抽样风险 (!Q^.C_m
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235 non-statutory audits 目标 _r8.I9|
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236 objectivity 客观性 *5iNw_&
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237 obligating event 负有责任事件 A-vK0l+
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238 obligatory disclosure 有拘束的揭示 N5 SK_+
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239 obtaining work 获得工作 n83,MV?-
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240 occurrence 出现 z#*w Na&@[
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241 on-line computer systems (与主机)联机计算器系统 K
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242 opening balances 期初余额 WRQJ6B
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243 operational audits 经营审计,作业审计 k41lw^Jh