201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 AFF>r#
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202 isas and rss isas 和 rss 8"I5v(TV
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203 joint monitoring unit 连接检验单位 1)kl
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204 knowledge of the entity's business 个体的企业知识 l`w|o
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205 law and regulations 法和规则 UOL%tT
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206 legal and regulations 法定权利和规则 K d|l\k!
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207 legal obligation 法定义务,法定责任 BtBt>r(*
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208 levels of assurance 保险程度,保障水平 \iTPJcb5
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209 liability 负债 EO!cv,[a
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210 limitation on scope 审计范围限制 {m*J95[
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211 limitation of audit 审计的提起诉讼的限期 PI<s5bns
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212 limitations of controls system 控制系统的提起诉讼的限期 >IydXmTy
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213 litigation and claims 诉讼和赔偿 VlXy&oZ
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214 litigation 诉讼 s/'h LkxI
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215 loans 借款,贷款 hI#M {cz
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216 long term liabilities 长期负债 vBQ?S2f
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217 lowballing 低价进入式审计定价策略 IXk'?9
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218 management 管理 )RKhEm%Vr2
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219 management integrity 经营完整 #3ro?w
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220 management representation letter 管理当局声明书 ?ut juMdl
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221 marketing 推销,营销,市场学 x/q$RcDOm
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222 material inconsistency 决定性的前后矛盾 oUS>p" :
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223 material misstatements of fact 重大误报 4Tw1gas.
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224 materiality 重要性 hp%Pg &
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225 measurement 计量 >" 8j{s
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226 microcomputers 微型计算器 &!aLOx*3`
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227 modified reports 变更报告 YU"\
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228 narrative notes 叙述证券 ZpBH;{.,
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229 nature 性质 =ZL}Av}
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230 negative assurance 消极保证 :iC\#i]
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231 net realizable value 可实现净值 &x5ZEe4
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232 non-current asset register 非本期的财产登记 8WQ%rN={8
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233 non-executive directors 非执行董事 bo/!u
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234 non-sampling risk 非抽样风险 j %0_!*#3
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235 non-statutory audits 目标 vrDRSc6_
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236 objectivity 客观性 Q]:%Jj2
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237 obligating event 负有责任事件 ]>i0;RME
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238 obligatory disclosure 有拘束的揭示 U2?gODh'
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239 obtaining work 获得工作 nx]b\A
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240 occurrence 出现 Eqlux
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241 on-line computer systems (与主机)联机计算器系统 mR@Xt#
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242 opening balances 期初余额 K9Fnb6J$u
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243 operational audits 经营审计,作业审计 pa73`Ca]