201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 lfgq=8d
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202 isas and rss isas 和 rss U< fGGCw
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203 joint monitoring unit 连接检验单位 v!-
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204 knowledge of the entity's business 个体的企业知识 K@]4g49A/j
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205 law and regulations 法和规则 |YWD8 +
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206 legal and regulations 法定权利和规则 Wvh#:Z
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207 legal obligation 法定义务,法定责任 RbnVL$c
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208 levels of assurance 保险程度,保障水平 t{9GVLZ
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209 liability 负债 K5h
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210 limitation on scope 审计范围限制 q.bSIV|
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211 limitation of audit 审计的提起诉讼的限期 rs[T=C Q
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212 limitations of controls system 控制系统的提起诉讼的限期 !f[_+CD
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213 litigation and claims 诉讼和赔偿 8TKnL\aar
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214 litigation 诉讼 cV6D<,)
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215 loans 借款,贷款 (?c"$|^J
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216 long term liabilities 长期负债 + &Eq
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217 lowballing 低价进入式审计定价策略 FW4<5~'
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218 management 管理 C,r;VyW6BI
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219 management integrity 经营完整 4+8@`f>s
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220 management representation letter 管理当局声明书 {!L~@r
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221 marketing 推销,营销,市场学 n-;`Cy`k
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222 material inconsistency 决定性的前后矛盾 kTgEd]^&D
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223 material misstatements of fact 重大误报
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224 materiality 重要性 bY
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225 measurement 计量 4D4j7
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226 microcomputers 微型计算器 ~$^XP.a.
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227 modified reports 变更报告 $U~]=.n
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228 narrative notes 叙述证券
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229 nature 性质 :$c
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230 negative assurance 消极保证 ~c `l@:
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231 net realizable value 可实现净值 n:!_
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232 non-current asset register 非本期的财产登记 Wne@<+mX
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233 non-executive directors 非执行董事 YaqJ,"GlT
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234 non-sampling risk 非抽样风险 4kx
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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 gPPkT"
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238 obligatory disclosure 有拘束的揭示 \9T7A&
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239 obtaining work 获得工作 8":Q)9;%
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240 occurrence 出现 J|7 3.&B
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241 on-line computer systems (与主机)联机计算器系统 tCt#%7J;a
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242 opening balances 期初余额 eHUOU>&P]
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243 operational audits 经营审计,作业审计 ~P-mC
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