201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 PTA_erU
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202 isas and rss isas 和 rss h5H#xoCXp
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203 joint monitoring unit 连接检验单位 'khhn6itA
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204 knowledge of the entity's business 个体的企业知识 VelX+|w
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205 law and regulations 法和规则 r<kqs,-~
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206 legal and regulations 法定权利和规则 M059"X="
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207 legal obligation 法定义务,法定责任 `Yu4h+T
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208 levels of assurance 保险程度,保障水平 6$$ku
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209 liability 负债 f'M7x6W
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210 limitation on scope 审计范围限制 #J
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211 limitation of audit 审计的提起诉讼的限期 2`/p V0
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212 limitations of controls system 控制系统的提起诉讼的限期 Zo5
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213 litigation and claims 诉讼和赔偿 }&*,!ES*
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214 litigation 诉讼 L/J)OJe\
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215 loans 借款,贷款 ZNbb8v
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216 long term liabilities 长期负债 Rlf#)4
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217 lowballing 低价进入式审计定价策略 RV+0C&0ff
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218 management 管理 Jyu
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219 management integrity 经营完整 'd
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220 management representation letter 管理当局声明书 ib)AC,LT
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221 marketing 推销,营销,市场学 HOAgRhzE
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222 material inconsistency 决定性的前后矛盾 ZzuWN&
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223 material misstatements of fact 重大误报 3DO
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224 materiality 重要性 b6UD!tXp
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225 measurement 计量 ;7Y4v`m
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226 microcomputers 微型计算器 -gKo@I
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227 modified reports 变更报告 OmX(3>:9
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228 narrative notes 叙述证券 eE-
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229 nature 性质 /"<o""<]
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230 negative assurance 消极保证 ^8yhx-mgb
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231 net realizable value 可实现净值 Lk|%2XGO&
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232 non-current asset register 非本期的财产登记 iv/!c Mb
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233 non-executive directors 非执行董事 S @'fmjA'
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234 non-sampling risk 非抽样风险
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235 non-statutory audits 目标 B@W`AD1^{
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236 objectivity 客观性 do1aH$Iw
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237 obligating event 负有责任事件 2& l~8,
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238 obligatory disclosure 有拘束的揭示 sSMcF[]@2I
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239 obtaining work 获得工作 uxd5 XS
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240 occurrence 出现 KPOr8=Rc
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241 on-line computer systems (与主机)联机计算器系统 / b_C9'S
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242 opening balances 期初余额 M8BN'%S
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243 operational audits 经营审计,作业审计 2=TQU33#