201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 ~yf 5$~Z
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202 isas and rss isas 和 rss I`KN8ll
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203 joint monitoring unit 连接检验单位 L,X6L @Q
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204 knowledge of the entity's business 个体的企业知识 _H3cqD
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205 law and regulations 法和规则 |s`q+ U -
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206 legal and regulations 法定权利和规则 IweQB} d
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207 legal obligation 法定义务,法定责任 Wj*6}N/
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208 levels of assurance 保险程度,保障水平 AU$5"kBE
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209 liability 负债 n2O7n@8
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210 limitation on scope 审计范围限制 $1@{Zz!S
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211 limitation of audit 审计的提起诉讼的限期 :3Jh f$
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212 limitations of controls system 控制系统的提起诉讼的限期 /][U$Q;Ke
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213 litigation and claims 诉讼和赔偿 t8[:}[Jx
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214 litigation 诉讼 8YJ({ Ou_
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215 loans 借款,贷款 +$'/!vN
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216 long term liabilities 长期负债 J{ Vl2P?@
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217 lowballing 低价进入式审计定价策略 w$!n8Aqs
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218 management 管理 WQ]pg
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219 management integrity 经营完整 %"6IAt
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220 management representation letter 管理当局声明书 4c yv
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221 marketing 推销,营销,市场学 Lsz`nD5
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222 material inconsistency 决定性的前后矛盾 P;/T`R=Vr"
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223 material misstatements of fact 重大误报 (qr
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224 materiality 重要性 V_QVLW
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225 measurement 计量 H6eGLg={
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226 microcomputers 微型计算器 >seB["C
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227 modified reports 变更报告 ~83P09\T%
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228 narrative notes 叙述证券 qr9F
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229 nature 性质
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230 negative assurance 消极保证 Ah`dt8t
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231 net realizable value 可实现净值 QFYy$T+W
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232 non-current asset register 非本期的财产登记 luT8>9X^:a
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233 non-executive directors 非执行董事 1^3#3duV
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234 non-sampling risk 非抽样风险 M)7enp) F.
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235 non-statutory audits 目标 xTMTkVa+B
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236 objectivity 客观性 ?r<F\rBT7*
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237 obligating event 负有责任事件 F e.*O`
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238 obligatory disclosure 有拘束的揭示 s_LSsyqo
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239 obtaining work 获得工作 YP,PJnJU8
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240 occurrence 出现
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241 on-line computer systems (与主机)联机计算器系统 dk/*%a
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242 opening balances 期初余额 1\0@?6`^
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243 operational audits 经营审计,作业审计 wlM
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