201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 1Wiz0X/
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202 isas and rss isas 和 rss NCY2^
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203 joint monitoring unit 连接检验单位 W;l0GxOxQ
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204 knowledge of the entity's business 个体的企业知识 }"SqB{5e(
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205 law and regulations 法和规则 "R=~-, ~
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206 legal and regulations 法定权利和规则 M< .1U?_#
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207 legal obligation 法定义务,法定责任 Go^TTL
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208 levels of assurance 保险程度,保障水平 |)C*i
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209 liability 负债 p&5>j\uJ1&
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210 limitation on scope 审计范围限制 Pf<yLT]
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211 limitation of audit 审计的提起诉讼的限期 #ti%hm
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212 limitations of controls system 控制系统的提起诉讼的限期 [~X&J#
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213 litigation and claims 诉讼和赔偿 IF-y/]
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214 litigation 诉讼 H5 &
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215 loans 借款,贷款 0FY-e~xr
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216 long term liabilities 长期负债 FvG?%IFM
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217 lowballing 低价进入式审计定价策略 Lq1?Y
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218 management 管理 Gi#-TP\
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219 management integrity 经营完整 f8aY6o"i
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220 management representation letter 管理当局声明书 1_A_)l11
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221 marketing 推销,营销,市场学 q mv0 LU
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222 material inconsistency 决定性的前后矛盾 PB7-`uz
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223 material misstatements of fact 重大误报 ^]'_Qbi]}
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224 materiality 重要性 YYPJ(o\
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225 measurement 计量 XZM@Rys
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226 microcomputers 微型计算器 B2P@9u|9
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227 modified reports 变更报告 {V[}#Mf
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228 narrative notes 叙述证券 4OQ,|Wm4G
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229 nature 性质 Hh*?[-&r~
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230 negative assurance 消极保证 W]7/
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231 net realizable value 可实现净值 7gZ}Qy
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232 non-current asset register 非本期的财产登记 FKz5,PeL
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233 non-executive directors 非执行董事 8.8t$
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234 non-sampling risk 非抽样风险 _oCNrjt9
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235 non-statutory audits 目标 zxCx2.7
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236 objectivity 客观性 y%;o
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237 obligating event 负有责任事件 {srxc4R`
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238 obligatory disclosure 有拘束的揭示 PnaiSt9p?r
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239 obtaining work 获得工作 r{9fm,
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240 occurrence 出现 Z[d13G;
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241 on-line computer systems (与主机)联机计算器系统 K)~a H
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242 opening balances 期初余额 i2c|_B
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243 operational audits 经营审计,作业审计 y32$b,%Xi,