201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 9.-47|-9C
[Yvsa,2
202 isas and rss isas 和 rss u+DX$#-n!]
,wTg$g-$
203 joint monitoring unit 连接检验单位 9HKf^+';n
[d:@1yc
204 knowledge of the entity's business 个体的企业知识 b7v dk
%BICt @E
205 law and regulations 法和规则 u:5IjOb2^
y< ud('D
206 legal and regulations 法定权利和规则 <(uTst
~,Mr0
207 legal obligation 法定义务,法定责任 T/Q==Q{W:
-mC:r&Y>[
208 levels of assurance 保险程度,保障水平 *[
#*n n
_#(s2.h~J
209 liability 负债
{9;eH'e
4tnjXP8
210 limitation on scope 审计范围限制 TU-c9"7M~
j`Nh7+qs
211 limitation of audit 审计的提起诉讼的限期 qm}\?_
1gk0l'.z
212 limitations of controls system 控制系统的提起诉讼的限期 v,*Q]r0m
qAORWc
213 litigation and claims 诉讼和赔偿 ' 3VqkQ4
X\'E4
214 litigation 诉讼 $2is3;h
We\Y \*!v
215 loans 借款,贷款 D{W
SKn
a+'}XEhSC:
216 long term liabilities 长期负债 %xpd(&)n
:@;
6
217 lowballing 低价进入式审计定价策略 ? KF=W
r
hZQQOQ
218 management 管理 mCK],TOA:
)5'rw<:="
219 management integrity 经营完整 hw|t8 ShW
oL)lyUVT
220 management representation letter 管理当局声明书 )*Vj3Jx
mDlCt_h
221 marketing 推销,营销,市场学 IY03"
Pm;I3r=R\
222 material inconsistency 决定性的前后矛盾 avVmY|I
B#Qpd7E+*
223 material misstatements of fact 重大误报 Jxf}b}^T
EZ*t$
3.T
224 materiality 重要性 /[6:LnaE
NQg'|Pt(%
225 measurement 计量 K,G,di
` %l&zwj>
226 microcomputers 微型计算器 ['?^>jfr
t z"5+uuu
227 modified reports 变更报告 'Z59<Y a&x
A0UV+ -PP
228 narrative notes 叙述证券 sD2*x T
R
!Fx)xj
229 nature 性质 #g F2(iK6
F68},N>vr@
230 negative assurance 消极保证 0c`sb+?
Lb
let
231 net realizable value 可实现净值 gO9'q='5l
G 2!}R
232 non-current asset register 非本期的财产登记 Y'2-yB
3_C98C
lE
233 non-executive directors 非执行董事 ^4RO
Ko4)0&
234 non-sampling risk 非抽样风险 PIgGXNo
"k/;`eAP
235 non-statutory audits 目标 ?rAi=w&c
,n^TN{#
236 objectivity 客观性 1bT'u5
&
sN"p5p
237 obligating event 负有责任事件 VtD@&N
Th.3j's
238 obligatory disclosure 有拘束的揭示 !
NILpimi
^8b~ZX
239 obtaining work 获得工作 sWp{Y.
BN_!Y)Fl
240 occurrence 出现 ^6ExW>K
&"sX^6t
241 on-line computer systems (与主机)联机计算器系统 -6AOK<kfI
2;dM:FHLhO
242 opening balances 期初余额 X77A; US
0@o;|N"i
243 operational audits 经营审计,作业审计 O\LjtMF