201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 &p_iAMn:9
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202 isas and rss isas 和 rss Xa#.GrH6
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203 joint monitoring unit 连接检验单位 JA9NTu(
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204 knowledge of the entity's business 个体的企业知识 @{_X@Wv4iV
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205 law and regulations 法和规则 M/9[P*
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206 legal and regulations 法定权利和规则 |nnFjGC`~
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207 legal obligation 法定义务,法定责任 #\^=3A|b
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208 levels of assurance 保险程度,保障水平 0|j44e}
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209 liability 负债 c_+fA
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210 limitation on scope 审计范围限制 LAlX|b
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211 limitation of audit 审计的提起诉讼的限期 S,Q^M
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212 limitations of controls system 控制系统的提起诉讼的限期 Fv
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213 litigation and claims 诉讼和赔偿 J(/J;P
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214 litigation 诉讼 !^98o:"x
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215 loans 借款,贷款 Kg>B$fBx)
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216 long term liabilities 长期负债 Y%eW6Y#
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217 lowballing 低价进入式审计定价策略 lt:&lIW,3
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218 management 管理
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219 management integrity 经营完整 P, l
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220 management representation letter 管理当局声明书 ;^0ok'P\~9
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221 marketing 推销,营销,市场学 @}!?}QU
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222 material inconsistency 决定性的前后矛盾 LK*9`dzv=G
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223 material misstatements of fact 重大误报 SIR2 Kc0
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224 materiality 重要性 }b}jw.2Wu
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225 measurement 计量 NopfL
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226 microcomputers 微型计算器
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227 modified reports 变更报告 W|rAn2H
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228 narrative notes 叙述证券 8,vP']4r%
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229 nature 性质 xy!E_CuC$
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230 negative assurance 消极保证 C\BKdx5;
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231 net realizable value 可实现净值 04v
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232 non-current asset register 非本期的财产登记 *)^ZUk
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233 non-executive directors 非执行董事 uTrzC+\aU
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234 non-sampling risk 非抽样风险 [k
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235 non-statutory audits 目标 ( )ldn?v
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236 objectivity 客观性 tq'hiS(b
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237 obligating event 负有责任事件 tCR~z1
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238 obligatory disclosure 有拘束的揭示 4,X CbcC
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239 obtaining work 获得工作 tlvZy+Blv
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240 occurrence 出现 =1|p$@L`%
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241 on-line computer systems (与主机)联机计算器系统 `H*mQERb
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242 opening balances 期初余额 &c&TQkx
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243 operational audits 经营审计,作业审计 |+sAqx1IF