201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 Ms=N+e$n
:I2spBx
202 isas and rss isas 和 rss mM2DZ^"j(
Od+nBJ
203 joint monitoring unit 连接检验单位 8
+mW
(,R\6
204 knowledge of the entity's business 个体的企业知识 U.Fs9F4M #
jGUegeq
205 law and regulations 法和规则 4*9BAv
{
^R
r:+
206 legal and regulations 法定权利和规则 >-j([%
TPA*z9n+B
207 legal obligation 法定义务,法定责任 b( ~#CHg
ZmvtUma
208 levels of assurance 保险程度,保障水平 (\%J0kR3[
lXRB"z
209 liability 负债
0v|qP
XPLm`Q|1#t
210 limitation on scope 审计范围限制 Q2'`K|T
kbSl.V%)
211 limitation of audit 审计的提起诉讼的限期 jfYM*%
F$S/zh$)0
212 limitations of controls system 控制系统的提起诉讼的限期 [W99}bi$
d*$x|B|V
213 litigation and claims 诉讼和赔偿 D7Y?$=0ycb
c_ u7O
\
214 litigation 诉讼 1U(!%},
1
J[z ![Tf
215 loans 借款,贷款 ~FVbL-2
O
I:T#uk5
216 long term liabilities 长期负债 |M
EJ)LE7
|!J_3*6$>*
217 lowballing 低价进入式审计定价策略 E O
"
Mo]iVj8~
218 management 管理 q)PSHr=Z
bd3>IWihp
219 management integrity 经营完整 tPDB'S:&3
@h5 Q?I
220 management representation letter 管理当局声明书 PPh1y;D
kdMB.~(K=
221 marketing 推销,营销,市场学
dBHki*.u
wKJK!P
222 material inconsistency 决定性的前后矛盾 PAiVUGp5[
y*8;T v|
223 material misstatements of fact 重大误报 1(kd3qX
{X W>3 "
224 materiality 重要性 FWo`oJeN
V{{UsEVO
225 measurement 计量 0qBXL;sE
M<@9di7c
226 microcomputers 微型计算器 ?hW(5]p|
eh*F/Gu
227 modified reports 变更报告 :$QwOz^N*
L~_zR >
228 narrative notes 叙述证券 w$Mb+b$
!Tu.A@
229 nature 性质 !p)cP"fa
=II
E]<z
230 negative assurance 消极保证 C,u;l~zz
\)PS&Y8n
231 net realizable value 可实现净值 *8 ]
Bc#6mO-
232 non-current asset register 非本期的财产登记 '`p0T%w
F#{PJ#
233 non-executive directors 非执行董事 g:
"Hg-s
*tT5Zt/&Sr
234 non-sampling risk 非抽样风险 ,I[A~
i4
tW8Il
235 non-statutory audits 目标 ::8E?c
FD}>}fLv
236 objectivity 客观性 k_Edug~B
yDw^xGws
237 obligating event 负有责任事件 yM34G S=,J
@aGS~^Uh
238 obligatory disclosure 有拘束的揭示 wmPpE_{
n1c Q#
u
239 obtaining work 获得工作 k4nA+k<WI`
kC[nY
240 occurrence 出现 -OP5v8c
f
RbNRBK!{
241 on-line computer systems (与主机)联机计算器系统 xE.=\UzJ
>Y/1%Hp9
242 opening balances 期初余额 (
"BFI
WJL,L[XC
243 operational audits 经营审计,作业审计 P.1iuZ "w