201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 6p<`h^
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202 isas and rss isas 和 rss ~I_owCV
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203 joint monitoring unit 连接检验单位 /NBTvTI
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204 knowledge of the entity's business 个体的企业知识 ~a+NJ6e1
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205 law and regulations 法和规则 |
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206 legal and regulations 法定权利和规则 -Wo15O"
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207 legal obligation 法定义务,法定责任 `<vxG4=62\
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208 levels of assurance 保险程度,保障水平 G!-J$@P
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209 liability 负债 WfVMdwz=
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210 limitation on scope 审计范围限制 LM,fwAX
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211 limitation of audit 审计的提起诉讼的限期 Lx+`<<_dJ
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212 limitations of controls system 控制系统的提起诉讼的限期 #\FT EY!
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213 litigation and claims 诉讼和赔偿 .H;B=nd*
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214 litigation 诉讼 pC^[ [5A
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215 loans 借款,贷款 h[U7!aM
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216 long term liabilities 长期负债 nxRwWj57
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217 lowballing 低价进入式审计定价策略 YOw?'+8
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218 management 管理 1X@b?6
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219 management integrity 经营完整 :WX0,-Gn
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220 management representation letter 管理当局声明书 jH0Bo;
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221 marketing 推销,营销,市场学 h3 @s2 fK
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222 material inconsistency 决定性的前后矛盾 v ($L
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223 material misstatements of fact 重大误报 VK4/82@5
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224 materiality 重要性 |cu`f{E2]
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225 measurement 计量 lPS*-p#IZ
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226 microcomputers 微型计算器 -3k;u
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227 modified reports 变更报告 FfXZ|o$;
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228 narrative notes 叙述证券 @XBH.A^7r
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229 nature 性质 ,9vJtP+T+!
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230 negative assurance 消极保证 EIK*49b2
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231 net realizable value 可实现净值 nP
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232 non-current asset register 非本期的财产登记 ^srs$
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233 non-executive directors 非执行董事 7vNtv9
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234 non-sampling risk 非抽样风险 g< )72-h
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235 non-statutory audits 目标 >;}]
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236 objectivity 客观性
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237 obligating event 负有责任事件 4tnjXP8
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238 obligatory disclosure 有拘束的揭示 MA"#rOcP
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239 obtaining work 获得工作 _/Tlqzp
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240 occurrence 出现 2YluJ:LN
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241 on-line computer systems (与主机)联机计算器系统 pj@Yqg/
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242 opening balances 期初余额 {9Xm<}%u]]
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243 operational audits 经营审计,作业审计 1oB$u!6P