201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 0ghwFo
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202 isas and rss isas 和 rss sN[@mAoH
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203 joint monitoring unit 连接检验单位 w~FO:/
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204 knowledge of the entity's business 个体的企业知识 U:5*i
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205 law and regulations 法和规则 \-`oFe"
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206 legal and regulations 法定权利和规则 {&JurZ
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207 legal obligation 法定义务,法定责任 E%v[7 ST
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208 levels of assurance 保险程度,保障水平 |SJ%
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209 liability 负债 :XZJx
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210 limitation on scope 审计范围限制 b^=8%~?%4
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211 limitation of audit 审计的提起诉讼的限期 \2LA%ZU
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212 limitations of controls system 控制系统的提起诉讼的限期 4VL!U?dk
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213 litigation and claims 诉讼和赔偿 `&&6-/
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214 litigation 诉讼 -<V
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215 loans 借款,贷款
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216 long term liabilities 长期负债 :-jP8X
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217 lowballing 低价进入式审计定价策略 (^OC%pc
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218 management 管理 CEJG=*3
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219 management integrity 经营完整 vXWESy
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220 management representation letter 管理当局声明书 0O9
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221 marketing 推销,营销,市场学 w}KcLaI
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222 material inconsistency 决定性的前后矛盾 :\HN?_?{4
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223 material misstatements of fact 重大误报 5<'Jd3N{&
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224 materiality 重要性 TbUkqABm
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225 measurement 计量 ieg PEb
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226 microcomputers 微型计算器 a/xCl
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227 modified reports 变更报告 j1C0LP8
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228 narrative notes 叙述证券 UgBY
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229 nature 性质 OaVL NA^{
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230 negative assurance 消极保证 oFA$X Y
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231 net realizable value 可实现净值 :zTj"P>"I
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232 non-current asset register 非本期的财产登记 d=Ihl30m
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233 non-executive directors 非执行董事 7PPsEU:rf
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234 non-sampling risk 非抽样风险 { l~T~3/i
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235 non-statutory audits 目标 u(Q(UuI
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236 objectivity 客观性 ':fbf7EL<
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237 obligating event 负有责任事件 R}YryzV5
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238 obligatory disclosure 有拘束的揭示 H0:6zSsc=|
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239 obtaining work 获得工作
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240 occurrence 出现 &~6O;}\
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241 on-line computer systems (与主机)联机计算器系统 ^,r;/c9A8
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242 opening balances 期初余额 ZI*A0_;L
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243 operational audits 经营审计,作业审计 0md{e`'q: