201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 v<Ywfb
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202 isas and rss isas 和 rss EI9;J-c
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203 joint monitoring unit 连接检验单位 86p
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204 knowledge of the entity's business 个体的企业知识 J-|&[-Z
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205 law and regulations 法和规则 zcC:b4
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206 legal and regulations 法定权利和规则 4(91T
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207 legal obligation 法定义务,法定责任 RWRqu }a
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208 levels of assurance 保险程度,保障水平 K'}I?H~P_
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209 liability 负债 C2aA])7D
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210 limitation on scope 审计范围限制 8
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211 limitation of audit 审计的提起诉讼的限期 d
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212 limitations of controls system 控制系统的提起诉讼的限期 \11+~
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213 litigation and claims 诉讼和赔偿 P(s:+
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214 litigation 诉讼 Y_}_)nE@m
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215 loans 借款,贷款 V.9p4k`
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216 long term liabilities 长期负债 ^9`|QF
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217 lowballing 低价进入式审计定价策略 :L {*B$c
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218 management 管理 1S(n3(KRk$
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219 management integrity 经营完整 F @<h:V
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220 management representation letter 管理当局声明书 `rXb:P7m{j
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221 marketing 推销,营销,市场学 ySB0"bl
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222 material inconsistency 决定性的前后矛盾 c5| sda{
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223 material misstatements of fact 重大误报 eh%{BXW[p
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224 materiality 重要性 :
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225 measurement 计量 W
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226 microcomputers 微型计算器 d``wx}#Uk
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227 modified reports 变更报告 ^Vhl@
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228 narrative notes 叙述证券 j74hWz+p4
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229 nature 性质 kxN
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230 negative assurance 消极保证 :\I*_00!
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231 net realizable value 可实现净值 :h |]j[2p
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232 non-current asset register 非本期的财产登记 mBJr*_p
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233 non-executive directors 非执行董事 VM:|I~gJ
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234 non-sampling risk 非抽样风险 Mo<q(_ZeRP
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235 non-statutory audits 目标 $5/d?q-ts{
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236 objectivity 客观性 zd)QCq
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237 obligating event 负有责任事件 \EU^`o+
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238 obligatory disclosure 有拘束的揭示 M|j=J{r
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239 obtaining work 获得工作 a??8)=0|}
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240 occurrence 出现 ?pfr^
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241 on-line computer systems (与主机)联机计算器系统 Cc*R3vHM6
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242 opening balances 期初余额 ~bm'i%$k
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243 operational audits 经营审计,作业审计 ~,ozhj0f/