201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 qYba%g9RN(
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202 isas and rss isas 和 rss ,,}&
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203 joint monitoring unit 连接检验单位 (:|g"8mQm
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204 knowledge of the entity's business 个体的企业知识 ya`Z eQ-p
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205 law and regulations 法和规则 }BFX7X
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206 legal and regulations 法定权利和规则 "`6pF8k
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207 legal obligation 法定义务,法定责任 bd'io O
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208 levels of assurance 保险程度,保障水平 lf`" (:./
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209 liability 负债 4:zyZu3fm
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210 limitation on scope 审计范围限制 lGhh
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211 limitation of audit 审计的提起诉讼的限期 Y|X!da/
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212 limitations of controls system 控制系统的提起诉讼的限期 i]$/& /
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213 litigation and claims 诉讼和赔偿 f%[0}.wp
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214 litigation 诉讼 kac
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215 loans 借款,贷款
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216 long term liabilities 长期负债 R+&{lc
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217 lowballing 低价进入式审计定价策略 xofxE4.
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218 management 管理 s=8$h:^9>
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219 management integrity 经营完整 wn Q% 'Eo
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220 management representation letter 管理当局声明书 ]^>RBegJBO
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221 marketing 推销,营销,市场学 Ewq7oq5:
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222 material inconsistency 决定性的前后矛盾 "2_nN]%u-
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223 material misstatements of fact 重大误报 Wr6y w#
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224 materiality 重要性 oAt{#v
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225 measurement 计量 v"x'rx#
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226 microcomputers 微型计算器 pP)> x*1
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227 modified reports 变更报告 gR76g4|=;
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228 narrative notes 叙述证券 Iy;bzHXs
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229 nature 性质 =`+c}i?
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230 negative assurance 消极保证 uB;PaZG?{
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231 net realizable value 可实现净值 LTZ~Id-)P
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232 non-current asset register 非本期的财产登记 }>yQ!3/i
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233 non-executive directors 非执行董事 )U+Pt98"
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234 non-sampling risk 非抽样风险 2PViY,V|
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235 non-statutory audits 目标 1$v1:6
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236 objectivity 客观性 UNCI"Mjb
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237 obligating event 负有责任事件 #@Rtb\9
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238 obligatory disclosure 有拘束的揭示 5;[h&jH
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239 obtaining work 获得工作 =SK{|fBB
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240 occurrence 出现 +GlG.6
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241 on-line computer systems (与主机)联机计算器系统 i{MzQE+_^
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242 opening balances 期初余额 oLc
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243 operational audits 经营审计,作业审计 4>Y\Y$3