201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定
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202 isas and rss isas 和 rss U%#Vz-r
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203 joint monitoring unit 连接检验单位 X2,v'`U5&
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204 knowledge of the entity's business 个体的企业知识 0lOan
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205 law and regulations 法和规则 zJUT<%[U
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206 legal and regulations 法定权利和规则 H
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207 legal obligation 法定义务,法定责任 Z
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208 levels of assurance 保险程度,保障水平 .>_%12>
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209 liability 负债 M-+!z5q~d
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210 limitation on scope 审计范围限制 f= }!c*l"
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211 limitation of audit 审计的提起诉讼的限期 GH3RRzp r
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212 limitations of controls system 控制系统的提起诉讼的限期 B_8JwMJu3
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213 litigation and claims 诉讼和赔偿 [{vX*q
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214 litigation 诉讼 eE\T,u5:
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215 loans 借款,贷款 DM\pi9<m
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216 long term liabilities 长期负债 }~0}B[Rf
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217 lowballing 低价进入式审计定价策略 |GPYbxzc
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218 management 管理 /%{CJ0Y
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219 management integrity 经营完整
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220 management representation letter 管理当局声明书 C9FAX$$^(Y
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221 marketing 推销,营销,市场学 N?A}WW#
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222 material inconsistency 决定性的前后矛盾 N>sH
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223 material misstatements of fact 重大误报 ir|L@Jj,
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224 materiality 重要性
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225 measurement 计量 U`)d
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226 microcomputers 微型计算器 .H&XPW
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227 modified reports 变更报告 9"M-nH*<
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228 narrative notes 叙述证券 {9Q**U`w
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229 nature 性质 QV#HN"F/K
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230 negative assurance 消极保证 ^ZBTd5t#
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231 net realizable value 可实现净值 Kz]\o"K
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232 non-current asset register 非本期的财产登记 Y%zWaH
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233 non-executive directors 非执行董事 p<FqK/
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234 non-sampling risk 非抽样风险 >Wd_?NaI
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235 non-statutory audits 目标 6mxzE3?G
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236 objectivity 客观性 wRX#^;O9?>
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237 obligating event 负有责任事件 \r3SvBwhFv
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238 obligatory disclosure 有拘束的揭示 =C7<I
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239 obtaining work 获得工作 YYe=E,q
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240 occurrence 出现 IfP?+yPa
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241 on-line computer systems (与主机)联机计算器系统 N{a=CaYi+
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242 opening balances 期初余额 ~*tn|?%
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243 operational audits 经营审计,作业审计 ?MSV3uODb