201 isa 910 engagement to review financial statements isa 910 复阅财务报表 约定 U8_{MY-9}
J/1kJ@5
202 isas and rss isas 和 rss IwyA4Ak Ru
g6M>S1oOO
203 joint monitoring unit 连接检验单位 QkrQM&Im
v+ $3
204 knowledge of the entity's business 个体的企业知识 +B? qx
Q
P
RhC1#
205 law and regulations 法和规则 DUOoTlp
=G-OIu+H!U
206 legal and regulations 法定权利和规则 !3b& S
4
]ch=@IV
207 legal obligation 法定义务,法定责任 Iiy5;:CX:q
AL]gK)R
208 levels of assurance 保险程度,保障水平 JE.$]){
[$y(>]~.
209 liability 负债 %YG?7PBB
&PMQ]B
210 limitation on scope 审计范围限制 ETDWG_H |
H<Snp)
211 limitation of audit 审计的提起诉讼的限期 j\}.GM'8
k!c7eP"%8^
212 limitations of controls system 控制系统的提起诉讼的限期
x ;DoQx
*C*J1JYp+
213 litigation and claims 诉讼和赔偿 z"@^'{.l
XYcZ;Z 9:
214 litigation 诉讼
}k-V(
)*KMU?
215 loans 借款,贷款 2?,Jn&i5
;,{_=n>
216 long term liabilities 长期负债 @c~Z0+Ji
ing'' _
217 lowballing 低价进入式审计定价策略 ?2@^O=I
3vrVX<_
218 management 管理 cy%M$O|hX5
vC]X>P5 Px
219 management integrity 经营完整 `d <`>
a;o0#I#Si
220 management representation letter 管理当局声明书 !Dd'*ee-;
,,H5zmgA
221 marketing 推销,营销,市场学 wNa5qp
0
!j!w$
222 material inconsistency 决定性的前后矛盾 u]ms~rO
geQ!}zXWi
223 material misstatements of fact 重大误报 %
.bDK}
f&-`+V}U
224 materiality 重要性 ]d*9@+Iu
eMGJx "a
225 measurement 计量 I~7iIUD
g->*@%?<w>
226 microcomputers 微型计算器 `KQx#c>'
Vgm*5a6t
227 modified reports 变更报告 hFV,FBsAO
)fJ"H
q
228 narrative notes 叙述证券 ~WA@YjQ]
zs=3e~o3
229 nature 性质 %&L13:
c>bns/f
230 negative assurance 消极保证 +wi=IrRr
rWht},-|1
231 net realizable value 可实现净值 <) * U/r
2ZK]}&yC
232 non-current asset register 非本期的财产登记 D||0c"E
p?gm=b#
233 non-executive directors 非执行董事 !2t7s96
)z
L@h
234 non-sampling risk 非抽样风险 4\z@Evm
V60L\?a
235 non-statutory audits 目标 @.;+WQE
ItVN,sVJb
236 objectivity 客观性 93*csO?Db
GvVkb=="
237 obligating event 负有责任事件 FC0fe_U(F
gWj-@o\
238 obligatory disclosure 有拘束的揭示 [Uup5+MCv
>axeUd+@i
239 obtaining work 获得工作 Sz5t~U=G
#*h\U]=VS
240 occurrence 出现 < $zJi V
}UyQGRZ=
241 on-line computer systems (与主机)联机计算器系统 xvl$,\iqE
rbvk.:"^w
242 opening balances 期初余额 'rhgM/I
12 p`ZD=
243 operational audits 经营审计,作业审计 CX]1I|T5