201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 =*(_sW6;
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202 isas and rss isas 和 rss
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203 joint monitoring unit 连接检验单位 }e"2Nc_UG
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204 knowledge of the entity's business 个体的企业知识 Ka{QjW!%d<
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205 law and regulations 法和规则 NCkrf]*F-
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206 legal and regulations 法定权利和规则 7'.6/U
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207 legal obligation 法定义务,法定责任 {R~L7uR@O
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208 levels of assurance 保险程度,保障水平 _}H`(d%N
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209 liability 负债 ]nS9taEA
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210 limitation on scope 审计范围限制 $xcU*?=K
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211 limitation of audit 审计的提起诉讼的限期 0oyZlv*
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212 limitations of controls system 控制系统的提起诉讼的限期
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213 litigation and claims 诉讼和赔偿 Ip,0C8T`Q
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214 litigation 诉讼 _rUsb4r
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215 loans 借款,贷款
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216 long term liabilities 长期负债 #Nv0d|0\
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217 lowballing 低价进入式审计定价策略 ~:4Mf/Ca
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218 management 管理 #0M,g
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219 management integrity 经营完整 X 2('@Yh
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220 management representation letter 管理当局声明书 q'[yYPDX5x
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221 marketing 推销,营销,市场学 ~o/e0
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222 material inconsistency 决定性的前后矛盾 9TE-'R@
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223 material misstatements of fact 重大误报 ~u80v h'
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224 materiality 重要性 w W;!L=j
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225 measurement 计量 6EX8,4c\
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226 microcomputers 微型计算器 WXE{uGc
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227 modified reports 变更报告 )x&}{k6 %
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228 narrative notes 叙述证券 Y'i_EX|
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229 nature 性质 sJ/?R:
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230 negative assurance 消极保证 !Zf)N_k
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231 net realizable value 可实现净值 7b[vZNi_
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232 non-current asset register 非本期的财产登记 s@bo df&
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233 non-executive directors 非执行董事 v.I>B3bEg
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234 non-sampling risk 非抽样风险 6tmn1:
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235 non-statutory audits 目标 du4Q^-repC
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236 objectivity 客观性 Cy##+u,C
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237 obligating event 负有责任事件 O>`D
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238 obligatory disclosure 有拘束的揭示 w;Na9tR
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239 obtaining work 获得工作 U_c.Z{lC4
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240 occurrence 出现 5*pCb,z>q
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241 on-line computer systems (与主机)联机计算器系统 $u./%JS
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242 opening balances 期初余额 QGnBNsA h
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243 operational audits 经营审计,作业审计 {` Lem