201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 Qds:*]vGS
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202 isas and rss isas 和 rss 0%%y9;o
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203 joint monitoring unit 连接检验单位 )4-!]NsV
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204 knowledge of the entity's business 个体的企业知识 =hd0Ui>x
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205 law and regulations 法和规则 +'iqGg-
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206 legal and regulations 法定权利和规则
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207 legal obligation 法定义务,法定责任 Y:#B0FD,gC
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208 levels of assurance 保险程度,保障水平 2<h~:
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209 liability 负债 9o6[4Q}
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210 limitation on scope 审计范围限制 Gd`7Tf)
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211 limitation of audit 审计的提起诉讼的限期 5Ma."?rW
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212 limitations of controls system 控制系统的提起诉讼的限期 vJct)i
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213 litigation and claims 诉讼和赔偿 | oM`
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214 litigation 诉讼 n%RaEL
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215 loans 借款,贷款 ^!i4d))
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216 long term liabilities 长期负债 BFP@Yn~k
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217 lowballing 低价进入式审计定价策略 #H4<8B
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218 management 管理 vXwMo4F*
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219 management integrity 经营完整 !FyO5`v
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220 management representation letter 管理当局声明书 ( xzruI5P
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221 marketing 推销,营销,市场学 6vxRam6[??
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222 material inconsistency 决定性的前后矛盾 mA%
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223 material misstatements of fact 重大误报 [McH l1a
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224 materiality 重要性 C`3XOth
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225 measurement 计量 \I/"W#\SJo
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226 microcomputers 微型计算器 9!_LsQ\)
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227 modified reports 变更报告 }weE^9GiJ
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228 narrative notes 叙述证券 =w8
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229 nature 性质 D'{o3Q,%K
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230 negative assurance 消极保证 /#"9!8%V
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231 net realizable value 可实现净值 nehk8+eV_
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232 non-current asset register 非本期的财产登记 8@rF~^-_
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233 non-executive directors 非执行董事 PR(KDwsT&l
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234 non-sampling risk 非抽样风险 n>:e8KVM;
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235 non-statutory audits 目标 ?$<~cD" Sw
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236 objectivity 客观性 `'mRGz7t
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237 obligating event 负有责任事件 L"?4}U:
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238 obligatory disclosure 有拘束的揭示 |
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239 obtaining work 获得工作 jE5=e</
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240 occurrence 出现 nHfAx/9!
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241 on-line computer systems (与主机)联机计算器系统 {+kWK;1
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242 opening balances 期初余额 l#w0-n%S
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243 operational audits 经营审计,作业审计 -wNhbV2