201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 HVpaVM
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202 isas and rss isas 和 rss DEhA8.v
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203 joint monitoring unit 连接检验单位 &9>d
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204 knowledge of the entity's business 个体的企业知识 '
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205 law and regulations 法和规则 mLSAi2Y
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206 legal and regulations 法定权利和规则 ^=j$~*(LmX
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207 legal obligation 法定义务,法定责任 :C5N(x
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208 levels of assurance 保险程度,保障水平 OJaU,vQ#
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209 liability 负债 $9/r*@bu8d
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210 limitation on scope 审计范围限制 ececN{U/
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211 limitation of audit 审计的提起诉讼的限期 vbp)/I-h
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212 limitations of controls system 控制系统的提起诉讼的限期 ;uy/Vc5,Y
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213 litigation and claims 诉讼和赔偿 3 0Z;}<)9
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214 litigation 诉讼 vjb{h'v
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215 loans 借款,贷款 smggr{-
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216 long term liabilities 长期负债 'Tn
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217 lowballing 低价进入式审计定价策略 d{&z^
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218 management 管理 ?`xId;}J#7
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219 management integrity 经营完整 J7H1<\=cJb
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220 management representation letter 管理当局声明书 A+'j@c\&!
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221 marketing 推销,营销,市场学 ZHT.+X:_
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222 material inconsistency 决定性的前后矛盾 PF~&!~S>W
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223 material misstatements of fact 重大误报 <m!\Ma
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224 materiality 重要性 :\ S3[(FV
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225 measurement 计量 }.#C9<"}
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226 microcomputers 微型计算器 li'#< "R?'
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227 modified reports 变更报告 BkcOsJIz
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228 narrative notes 叙述证券 <B)lV'!Bd
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229 nature 性质 D_@^XS
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230 negative assurance 消极保证 n`6vM4rM)
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231 net realizable value 可实现净值 ;fuy}q8@7
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232 non-current asset register 非本期的财产登记 ']V 2V)t
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233 non-executive directors 非执行董事 =T1i(M#
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234 non-sampling risk 非抽样风险 b[$>HB_Na
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235 non-statutory audits 目标 M/BBNT
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236 objectivity 客观性 DpA)Z??
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237 obligating event 负有责任事件 #JVcl $0
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238 obligatory disclosure 有拘束的揭示 SQ@@79A
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239 obtaining work 获得工作 rVkHo*Q
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240 occurrence 出现 ydpsPU?wj5
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241 on-line computer systems (与主机)联机计算器系统 sYvO"|
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242 opening balances 期初余额 ;yH/GN#O
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243 operational audits 经营审计,作业审计 b.$Gc!g