201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 TVkcDS
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202 isas and rss isas 和 rss AzjMv6N
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203 joint monitoring unit 连接检验单位 TA;,>f*
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204 knowledge of the entity's business 个体的企业知识
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205 law and regulations 法和规则 |5ONFde"0
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206 legal and regulations 法定权利和规则 I' A:J
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207 legal obligation 法定义务,法定责任 mw+j|{[
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208 levels of assurance 保险程度,保障水平 _E
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209 liability 负债 #"r kuDO
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210 limitation on scope 审计范围限制 q$ >_WF#||
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211 limitation of audit 审计的提起诉讼的限期 /djACA
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212 limitations of controls system 控制系统的提起诉讼的限期 [4gjC
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213 litigation and claims 诉讼和赔偿 9[{sEg=C$e
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214 litigation 诉讼 6/7F">@j
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215 loans 借款,贷款 .0
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216 long term liabilities 长期负债 ?`i|"y#
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217 lowballing 低价进入式审计定价策略 LDX y}hm)
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218 management 管理 }200g_^
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219 management integrity 经营完整 dqz1xQ1
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220 management representation letter 管理当局声明书 [x$;Xq
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221 marketing 推销,营销,市场学 T#N80BH[
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222 material inconsistency 决定性的前后矛盾 s((b"{fFb
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223 material misstatements of fact 重大误报 !qS05
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224 materiality 重要性 F
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225 measurement 计量 /J.0s0@
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226 microcomputers 微型计算器 E6Q91Wz9f
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227 modified reports 变更报告 tnJ`D4
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228 narrative notes 叙述证券 ZmP1C`>
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229 nature 性质 ++gPv}:$X
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230 negative assurance 消极保证 7_7xL(F/
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231 net realizable value 可实现净值 #4lHaFq
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232 non-current asset register 非本期的财产登记 /rOnm=P+Q
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233 non-executive directors 非执行董事 w4aiI2KFq
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234 non-sampling risk 非抽样风险 1
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235 non-statutory audits 目标 @21u I{
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236 objectivity 客观性 JkJhfFV
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237 obligating event 负有责任事件 4t*<+H%
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238 obligatory disclosure 有拘束的揭示 (\tq<h0
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239 obtaining work 获得工作 y^, "gD
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240 occurrence 出现 )v};C<
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241 on-line computer systems (与主机)联机计算器系统 *:(1K
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242 opening balances 期初余额 KZi+j#7O
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243 operational audits 经营审计,作业审计 tI
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