161 information technology 信息技术6 f/ p: @1 F! Y# q* y( @& f7 y7 a
162 inherent risk 固有风险
R: n6 T8 Q& i/ e0 e$ d& { 163 initial communication 签署通讯5 g2 U, J2 V* O& ? ?- Z$ I9 r3 N
164 insurance 保险
$ v/ y$ a! ]* j: P0 [4 b# S& a. {4 q 165 intangibles 无形
5 j+ ~% n) I/ v3 Y% S2 _0 _- x2 U- h9 p 166 integrity 完整性
1 A8 C# ~/ @/ D2 S 167 interim audit 中期审计
5 h1 a& c' {4 o: x$ n 168 internal auditing 内部审计) }! k8 n5 w7 y
169 internal auditors 内部审计师
1 l- ?! K0 g1 y1 c( X# }! \; Q+ S 170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表
( e' L& ~- L0 v+ q 171 internal control questionnaires (ICQs) 内部控制调查表
! W! n& X7 m P 172 internal control system 内部控制系统8 S2 Z0 T l7 U! d( Y3 h. ?
173 internal review assignment 内部的评论转让, }4 y8 ^- R7 q1 a4 X5 }. C
174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB)
* h$ d# N! ~/ R, I S 175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs)
' L3 K! _# _8 ^0 ?9 W( Y 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)& i% s" O3 q" D( e7 V( x
177 inventory system 盘存制度 y, `+ _3 d, F2 C* w; ~
178 inventory valuation 存货估价
' J( X5 @+ D0 Q3 T7 w 179 ISA 230 documentation 文件编制
/ j4 J7 C8 `& Y$ ? ~4 W0 b3 B 180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误, U4 X2 `" Y9 v! N% P
181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑1 V& T O5 l3 [0 F" l, e3 N {0 d
182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治3 n& R( E9 J$ n6 \- k2 U0 h
183 isa 300 planning isa 300 计划编制
$ i% d* L6 x/ O0 c! N0 r i4 ]2 \6 F9 Z 184 isa 310 knowledge of the business 企业的 isa 310 知识" f. ]2 ~, Z! \: |0 ]8 c
185 isa 320 audit materiality 审计重要性
2 \2 K# z+ k5 ^* i0 s8 { 186 isa 400 accounting and internal control isa 400 会计和内部控制$ w1 h& I8 Y) J+ O2 l2 [9 o1 W) O
187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织* K( r k' `" u; n- _6 h4 t
188 isa 500 audit evidence 审计证据5 W8 |: B5 b2 }2 V4 b
189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款6 d( W: ]3 Z7 T+ d, ]
190 isa 510 external confirmations isa 510个外部的查证
7 I2 X; ?. Q. y m 191 isa 520 analytical procedures 分析性程序: G( S1 U0 x [- W1 v# O8 O' w
192 isa 530 audit sampling 审计抽样
+ P# w# X) b8 Y8 v5 R m' w, z 193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计
. d; w$ Y& f" O ~0 `, H% _ 194 isa 560 subsequent events 期后事项, u0 J! m' k% L! I2 y) P Y$ X
195 isa 580 management representations 管理当局声明书
6 N5 M+ y9 G) Y 196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来9 M1 s V4 t3 S3 v4 o7 y
197 isa 620 using the work of an expert isa 620 使用专家的工作3 r, j% `. S; @- E% p$ U; @
198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告
) v, q1 [$ ]- S% ^ 199 isa 710 comparatives isa 710个比较的$ i1 v6 X3 ~1 M$ N: N, B
200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息
4 @' @! N c5 O 201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表
+ [& u, \& [% Q" b- k 202 isas and rss isas 和 rss
' j: [$ S0 V! I* g 203 joint monitoring unit 连接检验单位
; Q+ q3 s& w* m6 s" x8 r 204 knowledge of the entitys business 个体的企业知识2 K( i7 b2 C$ X* O8 ^. c Z9 ^
205 law and regulations 法和规则" @+ y+ F, f& M2 _* q( p" ~
206 legal and regulations 法定权利和规则
0 u# e9 P5 o- A 207 legal obligation 法定义务,法定责任: \9 O: T0 ]7 }5 i
208 levels of assurance 保险程度,保障水平; w, K; }% P. e
209 liability 负债
3 V8 b: f" a n- H- H( z! P6 m 210 limitation on scope 审计范围限制+ T4 j& R. U+ v* z; n {
211 limitation of audit 审计的提起诉讼的限期
0 C o! O4 E! C% [3 d 212 limitations of controls system 控制系统的提起诉讼的限期
' `0 k! ]3 |+ N& T' n 213 litigation and claims 诉讼和赔偿3 u# ^* ?( f, k9 W, B& L. x9 C( _
214 litigation 诉讼
. b( `5 M+ Y0 P# y 215 loans 借款,贷款
/ X. y! e+ v8 X8 t( o! \, }; U 216 long term liabilities 长期负债' N4 Q% k- q9 Z8 B( ^- d2 i8 T6 [
217 lowballing lowballing
9 x1 Z9 E* g% z& f 218 management 管理8 J$ G( G" }9 ]' J- p# J, J
219 management integrity 经营完整
! c! ?1 M' A7 I 220 management representation letter 管理当局声明书. u3 N% \1 H2 ^7 C$ \
221 marketing 推销,营销,市场学+ Y1 U7 h2 N" r4 K2 I
222 material inconsistency 决定性的前后矛盾3 w5 P9 i# S! ^3 \, a! S0 P
223 material misstatements of fact 重大误报, W, W$ D1 F9 I- t
224 materiality 重要性/ t! w& J" ?1 v8 T2 D: p
225 measurement 计量& A) E. G$ A0 I! z' D4 _0 a% T
226 microcomputers 微型计算器
8 f2 ^1 x* p) y7 [! k) [1 } 227 modified reports 变更报告! o, @5 L X# f4 m8 _- i* [
228 narrative notes 叙述证券; I) A3 `' G" @/ @# E5 M; |: j
229 nature 性质
7 E% J. S2 B' \1 `; l" K 230 negative assurance 消极保证
% v d5 e% h/ \* J 231 net realizable value 可实现sp; 非本期的财产登记# q- \ M( P+ ?2 G: I: X# X& S" J
233 non-executive directors 非执行董事
1 i; b0 A' F# h; _% s 234 non-sampling risk 非抽样风险
# c/ }+ F+ \; ` 235 non-statutory audits 目标
. f$ f7 m& G, e; s- N1 \; f1 o 236 objectivity 客观性" b7 O3 P* E- z
237 obligating event 负有责任事件1 B2 s" b8 \2 x4 V4 U8 R! E# z
238 obligatory disclosure 有拘束的揭示% ?$ S- z$ x; v; z Q, i9 w, @
239 obtaining work 获得工作
9 W, K q1 P) h) @9 \- t- ~/ G 240 occurrence 出现 |