201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 uC(S`Q[Bg
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202 isas and rss isas 和 rss kkBU<L2
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203 joint monitoring unit 连接检验单位 :
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204 knowledge of the entity's business 个体的企业知识 cf'}*$[S
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205 law and regulations 法和规则 ({KAh?
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206 legal and regulations 法定权利和规则 ennz/'
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207 legal obligation 法定义务,法定责任 Q)BoWd
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208 levels of assurance 保险程度,保障水平 Noxz kpMF
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209 liability 负债 uS#Cb+*F
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210 limitation on scope 审计范围限制 hZWK5KwT
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211 limitation of audit 审计的提起诉讼的限期 3Z:!o$
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212 limitations of controls system 控制系统的提起诉讼的限期 3cO[
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213 litigation and claims 诉讼和赔偿 4sBoD=e
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214 litigation 诉讼 W4*BR_H&*
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215 loans 借款,贷款 HQ`nq~%&(
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216 long term liabilities 长期负债 u7zB9iQ&
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217 lowballing 低价进入式审计定价策略 7Y|>xx=v
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218 management 管理
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219 management integrity 经营完整 J5p!-N`NS
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220 management representation letter 管理当局声明书 BMWeD
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221 marketing 推销,营销,市场学 d)1sP0Z_@
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222 material inconsistency 决定性的前后矛盾 ^xw [d}0S
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223 material misstatements of fact 重大误报 a-A+.7
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224 materiality 重要性 O|OSE
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225 measurement 计量 G'?f!fz;
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226 microcomputers 微型计算器 mGpkM?Y"
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227 modified reports 变更报告 Y0X94k.u
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228 narrative notes 叙述证券 yCkW2p]s,K
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229 nature 性质 ?sf2h:\N
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230 negative assurance 消极保证 _h=<_Z
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231 net realizable value 可实现净值 OZB}aow
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232 non-current asset register 非本期的财产登记 E0)mI)RW.
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233 non-executive directors 非执行董事 FQ|LA[~
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234 non-sampling risk 非抽样风险 ^
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235 non-statutory audits 目标 :^-HVT)qF
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236 objectivity 客观性 AY/-j$5+?
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237 obligating event 负有责任事件 ^I'Lw
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238 obligatory disclosure 有拘束的揭示 JM+sHHs
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239 obtaining work 获得工作 z@%/r~?|
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240 occurrence 出现 0'%+X|
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241 on-line computer systems (与主机)联机计算器系统 01-\:[{
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242 opening balances 期初余额 {b-0
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243 operational audits 经营审计,作业审计 ?`T6CRZhr