201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 Omy<Y@$
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202 isas and rss isas 和 rss _G=k^f_
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203 joint monitoring unit 连接检验单位 $^j#z^7
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204 knowledge of the entity's business 个体的企业知识 t bEJyA
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205 law and regulations 法和规则 zsuXN *
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206 legal and regulations 法定权利和规则 /32x|Ow# 1
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207 legal obligation 法定义务,法定责任 jQrw^6C
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208 levels of assurance 保险程度,保障水平 I&G"{Dl94
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209 liability 负债 #J09Eka;J
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210 limitation on scope 审计范围限制 p?
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211 limitation of audit 审计的提起诉讼的限期 ]ovb!X_
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212 limitations of controls system 控制系统的提起诉讼的限期 2\J-7o=P
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213 litigation and claims 诉讼和赔偿 1'"TO5
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214 litigation 诉讼 x|lX1Mh$
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215 loans 借款,贷款 cHjnuL0fsy
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216 long term liabilities 长期负债 kx31g,cf]w
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217 lowballing 低价进入式审计定价策略 &Y3r'"
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218 management 管理 ::R5F4
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219 management integrity 经营完整 ^(on"3sG
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220 management representation letter 管理当局声明书 c$#7Kp4
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221 marketing 推销,营销,市场学 [h[@?8vB
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222 material inconsistency 决定性的前后矛盾 SA[wFc
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223 material misstatements of fact 重大误报 fobnK~2
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224 materiality 重要性 m;@8z[
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225 measurement 计量 ^e\H V4s
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226 microcomputers 微型计算器 !THa?U;
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227 modified reports 变更报告 &\
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228 narrative notes 叙述证券 <`'T#e$
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229 nature 性质 X([p0W
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230 negative assurance 消极保证 ( we)0AxF'
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231 net realizable value 可实现净值 Gw-y6e'|Y
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232 non-current asset register 非本期的财产登记 qN\?cW'
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233 non-executive directors 非执行董事 pP
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234 non-sampling risk 非抽样风险 Lq2ZgKd!
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235 non-statutory audits 目标 !q!5D`
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236 objectivity 客观性 $|m'~AmI
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237 obligating event 负有责任事件 c"lblt5
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238 obligatory disclosure 有拘束的揭示 OEnCN
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239 obtaining work 获得工作 H/}W_ h^^
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240 occurrence 出现 weC.kx
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241 on-line computer systems (与主机)联机计算器系统 k&lfxb9pd
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242 opening balances 期初余额 i5cK5MaD
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243 operational audits 经营审计,作业审计 {PKf]m