201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 " M&zW&
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202 isas and rss isas 和 rss n2(\pQKm
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203 joint monitoring unit 连接检验单位 6HVGqx
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204 knowledge of the entity's business 个体的企业知识 vZSwX@0
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205 law and regulations 法和规则 rN {5^+w
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206 legal and regulations 法定权利和规则 (L<G=XC
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207 legal obligation 法定义务,法定责任 lWU? R
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208 levels of assurance 保险程度,保障水平 JCITIjD7=
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209 liability 负债 x C>>K6Nb
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210 limitation on scope 审计范围限制 mgEZiAV ?
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211 limitation of audit 审计的提起诉讼的限期 6rAenK-%
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212 limitations of controls system 控制系统的提起诉讼的限期 D_I_=0qNd
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213 litigation and claims 诉讼和赔偿 'KNUPi|
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214 litigation 诉讼 & =vi]z:[
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215 loans 借款,贷款 S3/Z]?o
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216 long term liabilities 长期负债 )$FwB6^
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217 lowballing 低价进入式审计定价策略 (Yc}V
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218 management 管理 9'\*Ip^
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219 management integrity 经营完整 3ry
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220 management representation letter 管理当局声明书 ?u M2|Nk
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221 marketing 推销,营销,市场学 [Q20c<,
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222 material inconsistency 决定性的前后矛盾 5A"OL6ty
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223 material misstatements of fact 重大误报 XiUae{j`
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224 materiality 重要性 nSV
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225 measurement 计量 sBu- \P#
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226 microcomputers 微型计算器 h{M.+I$}C
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227 modified reports 变更报告 -*C+z!?BP
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228 narrative notes 叙述证券 ZZ{
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229 nature 性质 L(eLxw e%
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230 negative assurance 消极保证 N;]"_"
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231 net realizable value 可实现净值 _kT$/k
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232 non-current asset register 非本期的财产登记 Qf}b3WEAI
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233 non-executive directors 非执行董事 Aaq!i*y
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234 non-sampling risk 非抽样风险 $@cg+Xrg1
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235 non-statutory audits 目标 op|/_I$
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236 objectivity 客观性 xA>O4SD
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237 obligating event 负有责任事件 U6@j=|q
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238 obligatory disclosure 有拘束的揭示 yb:Xjg7
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239 obtaining work 获得工作 m#a0HH
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240 occurrence 出现 [vs5e3B)
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241 on-line computer systems (与主机)联机计算器系统 ..xg4V/
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242 opening balances 期初余额 yQxzFy
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243 operational audits 经营审计,作业审计 'X$2gD3c9