201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 ^NHQ[4I
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202 isas and rss isas 和 rss XFG]%y=/6
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203 joint monitoring unit 连接检验单位 ]m=* =LLC
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204 knowledge of the entity's business 个体的企业知识 e&<#8;2X
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205 law and regulations 法和规则 @wl80v
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206 legal and regulations 法定权利和规则 nDMNaMYb
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207 legal obligation 法定义务,法定责任 v$+G_ @
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208 levels of assurance 保险程度,保障水平 8{4I6;e-
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209 liability 负债 o7DDL{iR/
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210 limitation on scope 审计范围限制 n!ea)+^
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211 limitation of audit 审计的提起诉讼的限期 C/<fR:`c
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212 limitations of controls system 控制系统的提起诉讼的限期 .NQoq
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213 litigation and claims 诉讼和赔偿 ENA8o}n
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214 litigation 诉讼 :}+U?8/"7
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215 loans 借款,贷款 Y
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216 long term liabilities 长期负债 A>R ^iu
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217 lowballing 低价进入式审计定价策略 v:JFUn}
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218 management 管理 M}(4>W
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219 management integrity 经营完整 B?#@<2*=L
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220 management representation letter 管理当局声明书 A5ktbj&gy<
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221 marketing 推销,营销,市场学 0EPF;
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222 material inconsistency 决定性的前后矛盾 ~
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223 material misstatements of fact 重大误报 nUd(@@%m
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224 materiality 重要性 IW6;ZDP
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225 measurement 计量 {;f`t3D
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226 microcomputers 微型计算器 JeWW~y`e?{
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227 modified reports 变更报告 ~uzu*7U
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228 narrative notes 叙述证券 6CY_8/:zL
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229 nature 性质 ,i>5\Yl%
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230 negative assurance 消极保证 hh:0m\@<
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231 net realizable value 可实现净值 p1J%=
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232 non-current asset register 非本期的财产登记 T(J&v|FK
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233 non-executive directors 非执行董事 axXAy5
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234 non-sampling risk 非抽样风险 8Vl!&j0s^
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235 non-statutory audits 目标 5OpK~f5
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236 objectivity 客观性 <:RU,
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237 obligating event 负有责任事件 m"H9C-Y
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238 obligatory disclosure 有拘束的揭示 jUW{Z@{U
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239 obtaining work 获得工作 mR8&9]g&
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240 occurrence 出现 ?>4^e:
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241 on-line computer systems (与主机)联机计算器系统 |{t}ULc
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242 opening balances 期初余额 }KS[(Q
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243 operational audits 经营审计,作业审计 oVc_(NH-