201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 UHCx}LGe
qBwqxxTc
202 isas and rss isas 和 rss 0 /H1INve
/aPq9B@
203 joint monitoring unit 连接检验单位 z&t6,0q`5
=oHJ_
204 knowledge of the entity's business 个体的企业知识 .g|pgFM?
Tw`l4
S&
205 law and regulations 法和规则 U>I#f
`iY)3Rq
206 legal and regulations 法定权利和规则 4Fz^[L}[
ER|5_
207 legal obligation 法定义务,法定责任 :8)4:4$^
h\ybh
208 levels of assurance 保险程度,保障水平 sP&E{{<QTF
-51L!x}1c
209 liability 负债 lq
9c2xK
LvA IAknc
210 limitation on scope 审计范围限制 "xO`&a{
X F40;urm
211 limitation of audit 审计的提起诉讼的限期 My1E@<
kO9yei
212 limitations of controls system 控制系统的提起诉讼的限期 yT,UM^'
9c?izp A
213 litigation and claims 诉讼和赔偿 lW2qVR
]O \6.>H
214 litigation 诉讼 1ii.nt1u
{6AJ>}3
215 loans 借款,贷款 "?il07+w%
9\n}!{@i
216 long term liabilities 长期负债 ?O3G
hFjW.~B
217 lowballing 低价进入式审计定价策略 u*U?VZ5
u9&p/qMx2
218 management 管理 " DF
g"
=o-qu^T^u
219 management integrity 经营完整 . =+7H`A
w5|"cD#8A
220 management representation letter 管理当局声明书 WFdS#XfV
md2kZ.5u
221 marketing 推销,营销,市场学 Gmc"3L
<37vWK1+
222 material inconsistency 决定性的前后矛盾 fU8;CZnx
<0vvlOL5
223 material misstatements of fact 重大误报 S
xg Yq
:V"}"{(6
224 materiality 重要性 XNl!(2x'pb
C8jZcs#4
225 measurement 计量 aL`pvsnF
4 I~,B[|
226 microcomputers 微型计算器 4+~+`3;~v
%NBD^gF
227 modified reports 变更报告
n/6A@C
mB,7YZ
v
228 narrative notes 叙述证券 W=b5{
6
/U`"|3
229 nature 性质 m$ JQ[vgh
j C@^/rMh
230 negative assurance 消极保证 jgYiuM3c\
-cW5v
231 net realizable value 可实现净值 }I;W
|p+VitM7
232 non-current asset register 非本期的财产登记 *rbH|o 8
gsR"d@!
233 non-executive directors 非执行董事 x=Ru@n K;
oT_,k}L IX
234 non-sampling risk 非抽样风险 [DE8s[i-
6xOR,p>E
235 non-statutory audits 目标 Y'Af I^K
Vr^wesT\Hx
236 objectivity 客观性 (PNvv/A
qB&*"gf
237 obligating event 负有责任事件 B845BSmh
(I+-wki"e
238 obligatory disclosure 有拘束的揭示 bT;C8i4b\H
#Q{6/{bM&J
239 obtaining work 获得工作 E*ic9Za8`h
IKU-
240 occurrence 出现 k
-89(
!1l2KW<be
241 on-line computer systems (与主机)联机计算器系统 '5Y8 rv<
JE j+>
242 opening balances 期初余额 5p>a]gp
$""[(
d?0
243 operational audits 经营审计,作业审计 XI0O^[/n{