201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 `>RJ*_aKEI
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202 isas and rss isas 和 rss 9bjjo;A
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203 joint monitoring unit 连接检验单位 8?W!U*0aS
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204 knowledge of the entity's business 个体的企业知识 / /qTMxn
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205 law and regulations 法和规则 0CY_nn#3
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206 legal and regulations 法定权利和规则 (c(c MC'
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207 legal obligation 法定义务,法定责任 'j$iS W&
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208 levels of assurance 保险程度,保障水平 wd*i~A3+?
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209 liability 负债 H;,cUb
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210 limitation on scope 审计范围限制 pRXA!QfO
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211 limitation of audit 审计的提起诉讼的限期 O7j$bxk/^
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212 limitations of controls system 控制系统的提起诉讼的限期 %Ua*}C
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213 litigation and claims 诉讼和赔偿 c[< lr
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214 litigation 诉讼 8_f0P8R!y
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215 loans 借款,贷款 <(d^2-0
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216 long term liabilities 长期负债 ^`YSl*:
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217 lowballing 低价进入式审计定价策略 e`R*6^e
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218 management 管理 EBw}/y{Kt
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219 management integrity 经营完整 *%ZfE,bu8<
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220 management representation letter 管理当局声明书 KBzEEvx/$
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221 marketing 推销,营销,市场学 0"u*K n
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222 material inconsistency 决定性的前后矛盾 >?M:oUVDU
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223 material misstatements of fact 重大误报 S=[K/Kf-
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224 materiality 重要性 Qo?"hgjlqm
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225 measurement 计量
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226 microcomputers 微型计算器 zo@>~G3$9
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227 modified reports 变更报告 :@_CQc*yB
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228 narrative notes 叙述证券 !i_5XcH
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229 nature 性质 -K
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230 negative assurance 消极保证 ]lQhIf6)k
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231 net realizable value 可实现净值 +
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232 non-current asset register 非本期的财产登记 E_WiQ?p
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233 non-executive directors 非执行董事 kf>'AbN
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234 non-sampling risk 非抽样风险 } M'\s
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235 non-statutory audits 目标 _}jj>+zA`
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236 objectivity 客观性 uHz
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237 obligating event 负有责任事件 3m7$$N|
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238 obligatory disclosure 有拘束的揭示 zCO5`%14
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239 obtaining work 获得工作 5?9}^s4
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240 occurrence 出现 J[LGa:``
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241 on-line computer systems (与主机)联机计算器系统 .RJvu$U2j
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242 opening balances 期初余额 (jY.S|%
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243 operational audits 经营审计,作业审计 B+zq!+ HJ