201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 Gx Z'" x
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202 isas and rss isas 和 rss mS?.xu
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203 joint monitoring unit 连接检验单位 _dOR-<
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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 B \?We\y
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206 legal and regulations 法定权利和规则 pxm{?eBz
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207 legal obligation 法定义务,法定责任 Ky"]L~8$
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208 levels of assurance 保险程度,保障水平 0*!CJ;%N
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209 liability 负债 %eJolztKZ
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210 limitation on scope 审计范围限制 },r30` )Q
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211 limitation of audit 审计的提起诉讼的限期 ,w>WuRN"
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212 limitations of controls system 控制系统的提起诉讼的限期 wHneVqI/U
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213 litigation and claims 诉讼和赔偿 E=N44[`.G
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214 litigation 诉讼 IE/F =Wr
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215 loans 借款,贷款 _H[LUl9
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216 long term liabilities 长期负债 !~X[qT
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217 lowballing 低价进入式审计定价策略 nR%ASUx:Y
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218 management 管理 5R^
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219 management integrity 经营完整 sK1YmB :~a
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220 management representation letter 管理当局声明书 "9mVBa|Q
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221 marketing 推销,营销,市场学 rHS;wT
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222 material inconsistency 决定性的前后矛盾 $raxf80A
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223 material misstatements of fact 重大误报 1oD1ia#
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224 materiality 重要性 Z0o+&3a6
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225 measurement 计量 IZr~h9
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226 microcomputers 微型计算器 t(<^
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227 modified reports 变更报告 \BIa:}9O
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228 narrative notes 叙述证券 n-HQk7=mQ
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229 nature 性质 $!~R'N c
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230 negative assurance 消极保证 Z )Imj&;
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231 net realizable value 可实现净值 !v^{n+
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232 non-current asset register 非本期的财产登记 y r4j
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233 non-executive directors 非执行董事 8KxBN)fO;
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234 non-sampling risk 非抽样风险 [73 \jT
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235 non-statutory audits 目标 U[4Xo&`
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236 objectivity 客观性 X@ zw;Se
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237 obligating event 负有责任事件 +[LG>
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238 obligatory disclosure 有拘束的揭示 uL\b*rI
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239 obtaining work 获得工作 ]4{ )VXod
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240 occurrence 出现 NNKI+!vg
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241 on-line computer systems (与主机)联机计算器系统 |E%i
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242 opening balances 期初余额 @W4tnM,#
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243 operational audits 经营审计,作业审计 {6_M$"e.