201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 R@X65o
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202 isas and rss isas 和 rss URd0|?t9^L
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203 joint monitoring unit 连接检验单位 lZ'WFFWLE
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204 knowledge of the entity's business 个体的企业知识 HzMr
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205 law and regulations 法和规则 oimM)Yo
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206 legal and regulations 法定权利和规则 V0l"tr@
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207 legal obligation 法定义务,法定责任 %eE0a4^".
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208 levels of assurance 保险程度,保障水平 22T\-g{
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209 liability 负债 tEN8S]X
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210 limitation on scope 审计范围限制 {;L,|(o^
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211 limitation of audit 审计的提起诉讼的限期 ? K ,d
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212 limitations of controls system 控制系统的提起诉讼的限期 $} @gR]
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213 litigation and claims 诉讼和赔偿 8.!+Hm4
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214 litigation 诉讼 3;O4o]`
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215 loans 借款,贷款 Op'&c0l
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216 long term liabilities 长期负债 j S4\;
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217 lowballing 低价进入式审计定价策略 :5X^t
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218 management 管理 U *:ju+)k
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219 management integrity 经营完整 2oF1do;
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220 management representation letter 管理当局声明书 S\SYFXUl
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221 marketing 推销,营销,市场学 GBl[s,g[|
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222 material inconsistency 决定性的前后矛盾 7 w<e^H?
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223 material misstatements of fact 重大误报 b['v0x
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224 materiality 重要性 B'e@RhU;
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225 measurement 计量 X<D fzd oI
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226 microcomputers 微型计算器 JvsL]yRT
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227 modified reports 变更报告 ^;9<7h[l
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228 narrative notes 叙述证券 ~dC.
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229 nature 性质 tVe =c
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230 negative assurance 消极保证 AtUt E#K
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231 net realizable value 可实现净值 k. NJ+
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232 non-current asset register 非本期的财产登记 -<ome~|
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233 non-executive directors 非执行董事 H_JE)a:+
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234 non-sampling risk 非抽样风险 0@um
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235 non-statutory audits 目标 1cc~UQ
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236 objectivity 客观性 {;|pcx\L6~
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237 obligating event 负有责任事件 E4'z
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238 obligatory disclosure 有拘束的揭示 rvU^W+
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239 obtaining work 获得工作 A
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240 occurrence 出现 Eyz.^)r
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241 on-line computer systems (与主机)联机计算器系统 %{7*o5`
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242 opening balances 期初余额 PJ4/E
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243 operational audits 经营审计,作业审计 V'gJtF