201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 <J-.,:
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202 isas and rss isas 和 rss \Yr&vX/[p
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203 joint monitoring unit 连接检验单位 .-GC,&RO
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204 knowledge of the entity's business 个体的企业知识 -V=,x3Zew
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205 law and regulations 法和规则 t4+bRmS`_
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206 legal and regulations 法定权利和规则 ;nKhmcQ4
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207 legal obligation 法定义务,法定责任 d^I:{Ii'
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208 levels of assurance 保险程度,保障水平 Fz2CXC
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209 liability 负债 e)aH7Jj#
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210 limitation on scope 审计范围限制 G!7A]s>C
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211 limitation of audit 审计的提起诉讼的限期 -=)+
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212 limitations of controls system 控制系统的提起诉讼的限期 "=yz}~,
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213 litigation and claims 诉讼和赔偿 :Jo[bm
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214 litigation 诉讼 ESni r6HoU
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215 loans 借款,贷款 o_cAelI[!
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216 long term liabilities 长期负债 Pa"[&{ :
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217 lowballing 低价进入式审计定价策略 oo]g=C$n
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218 management 管理 $>hH{
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219 management integrity 经营完整 TmEh$M
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220 management representation letter 管理当局声明书 8" (j_~;
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221 marketing 推销,营销,市场学 RSIhZYA
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222 material inconsistency 决定性的前后矛盾 "MgTfUIiyD
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223 material misstatements of fact 重大误报 J/\^3rCB
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224 materiality 重要性 '3TfW61]
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225 measurement 计量 GP_%.fO\M
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226 microcomputers 微型计算器 _m3#g1m{
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227 modified reports 变更报告
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228 narrative notes 叙述证券 oPrK{flm
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229 nature 性质 ?y,z
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230 negative assurance 消极保证 S&MF; E6
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231 net realizable value 可实现净值 E|x t\*
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232 non-current asset register 非本期的财产登记 `]5 t'Ps
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233 non-executive directors 非执行董事 qjf9ZD&
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234 non-sampling risk 非抽样风险 3mT6HGSKR
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235 non-statutory audits 目标 PF0A
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236 objectivity 客观性 @%I-15Jz
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237 obligating event 负有责任事件 Wn5xX5H C
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238 obligatory disclosure 有拘束的揭示 < [q{0,
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239 obtaining work 获得工作 ML:H\
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240 occurrence 出现 0>U7]wZKc
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241 on-line computer systems (与主机)联机计算器系统 %!OA/7XbG
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242 opening balances 期初余额 o| 9Mj71
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243 operational audits 经营审计,作业审计 Dj'+,{7,u