201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 Jfs$VGZP;
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202 isas and rss isas 和 rss \vR&-+8dk
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203 joint monitoring unit 连接检验单位 >lg-j-pV
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204 knowledge of the entity's business 个体的企业知识 f3u^:6U~
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205 law and regulations 法和规则 (&y~\t]H
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206 legal and regulations 法定权利和规则 {vL4:K
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207 legal obligation 法定义务,法定责任 7Ne`F(c
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208 levels of assurance 保险程度,保障水平 B- `,h
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209 liability 负债 "\]NOA*
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210 limitation on scope 审计范围限制 M],}.l
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211 limitation of audit 审计的提起诉讼的限期 J4
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212 limitations of controls system 控制系统的提起诉讼的限期 <,S5(pZ
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213 litigation and claims 诉讼和赔偿 I2R"
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214 litigation 诉讼 ,%zU5 hh
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215 loans 借款,贷款 5[py{Gq
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216 long term liabilities 长期负债 ?k*%r;e>
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217 lowballing 低价进入式审计定价策略 {xGM_vH1
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218 management 管理 D
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219 management integrity 经营完整 \UF/_'=K
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220 management representation letter 管理当局声明书 BcfW94
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221 marketing 推销,营销,市场学 !ibdw_H
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222 material inconsistency 决定性的前后矛盾 1JFCYJy
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223 material misstatements of fact 重大误报 ?C[W~m P
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224 materiality 重要性 'fqX^v5n
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225 measurement 计量 U>,E]'
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226 microcomputers 微型计算器 5a PPq~%
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227 modified reports 变更报告 fXV+aZ
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228 narrative notes 叙述证券 l=*60Ag\J~
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229 nature 性质 tLz,t&h
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230 negative assurance 消极保证 <;R}dlBASW
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231 net realizable value 可实现净值 gyt[ZN_2
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232 non-current asset register 非本期的财产登记 {c;][>l
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233 non-executive directors 非执行董事 xE2sb*
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234 non-sampling risk 非抽样风险
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235 non-statutory audits 目标 TspuZR@2
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236 objectivity 客观性 /3VSO"kcZ
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237 obligating event 负有责任事件 bI_6';hq
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238 obligatory disclosure 有拘束的揭示 X#|B*t34
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239 obtaining work 获得工作 =Ts3O0"[
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240 occurrence 出现 co93}A,k
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241 on-line computer systems (与主机)联机计算器系统 Mx3MNX/
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242 opening balances 期初余额 xksd&X:
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243 operational audits 经营审计,作业审计 JZa^GW:YQh