201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 A)v!
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202 isas and rss isas 和 rss }#'I,?_k
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203 joint monitoring unit 连接检验单位 ^hL
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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 9rD6."G
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206 legal and regulations 法定权利和规则 4sJM!9eb[
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207 legal obligation 法定义务,法定责任 e
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208 levels of assurance 保险程度,保障水平 /w[B,_ZKTk
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209 liability 负债 ay
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210 limitation on scope 审计范围限制 ppYIVI
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211 limitation of audit 审计的提起诉讼的限期 *aem5E`c
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212 limitations of controls system 控制系统的提起诉讼的限期 pk>p|q
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213 litigation and claims 诉讼和赔偿 xvpCOoGsz
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214 litigation 诉讼 ko7*9`
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215 loans 借款,贷款 3$ 'eDa[
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216 long term liabilities 长期负债 xJcM1>cT>
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217 lowballing 低价进入式审计定价策略 H]I^?+)9
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218 management 管理 fC4#b?Q
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219 management integrity 经营完整 ='rSB.$Ctk
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220 management representation letter 管理当局声明书 76'@}wNnw
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221 marketing 推销,营销,市场学 *- S/{
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222 material inconsistency 决定性的前后矛盾 "J.7@\^ h/
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223 material misstatements of fact 重大误报 3)ZdT{MY
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224 materiality 重要性 9e aqq
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225 measurement 计量 ^Fop/\E
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226 microcomputers 微型计算器 3QZ~t#,7ij
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227 modified reports 变更报告 O,D/&0
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228 narrative notes 叙述证券 L!>EW0
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229 nature 性质 ",O}{z
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230 negative assurance 消极保证 5eL_iNqJM
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231 net realizable value 可实现净值 s7
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232 non-current asset register 非本期的财产登记 1woBw>g
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233 non-executive directors 非执行董事 gK%^}xU+
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234 non-sampling risk 非抽样风险 XX9u%BZ~
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235 non-statutory audits 目标 \9Yc2$dY
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236 objectivity 客观性 {=Y3[
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237 obligating event 负有责任事件 ~N!-4-~p
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238 obligatory disclosure 有拘束的揭示 CS\ E]f
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239 obtaining work 获得工作 USrBi[_ci\
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240 occurrence 出现 cs\/6gSCo
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241 on-line computer systems (与主机)联机计算器系统 7[/1uI9U8K
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242 opening balances 期初余额 m|8ljXX
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243 operational audits 经营审计,作业审计 O9/7?"l"