201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表
$ f6 _6 }* K+ _9 W/ S: c' i V 202 isas and rss isas 和 rss% \6 j* m" u+ ]% P/ N" e4 `
203 joint monitoring unit 连接检验单位+ b" ~" u k7 | W3 Y' l
204 knowledge of the entitys business 个体的企业知识( S! N4 y ]' {$ [) i
205 law and regulations 法和规则5 W( w C1 L& O8 i# w3 C" W
206 legal and regulations 法定权利和规则7 O, n! I" J0 ~
207 legal obligation 法定义务,法定责任
# I4 A& s( i, t [) L% w# U' G 208 levels of assurance 保险程度,保障水平- u/ z: ~6 P: t- y0 V$ ~1 w
209 liability 负债
6 ]2 V; ^- [: @! ^& b, M* i 210 limitation on scope 审计范围限制
/ n6 a' j) }& w/ ?$ e& T 211 limitation of audit 审计的提起诉讼的限期7 a# }; o8 p5 N
212 limitations of controls system 控制系统的提起诉讼的限期5 F. s: d$ }$ f( x) V' O7 s
213 litigation and claims 诉讼和赔偿
4 H/ s! X0 x p* K$ S; { 214 litigation 诉讼+ G6 w+ I% n4 R7 \
215 loans 借款,贷款
6 }2 [8 C1 @# e7 [1 v- D4 W 216 long term liabilities 长期负债. H6 U* G' Y' n) M0 c6 k1 E% K
217 lowballing lowballing- t9 G2 k" G' j7 n( Y
218 management 管理
/ p" k5 D A) x4 u 219 management integrity 经营完整8 P9 r3 X/ v; I! Z# M( D# [
220 management representation letter 管理当局声明书9 t1 X5 w f0 d
221 marketing 推销,营销,市场学
b& \, b8 E4 C7 y$ x! N 222 material inconsistency 决定性的前后矛盾; ?1 G: G# P, H
223 material misstatements of fact 重大误报
S1 W: p1 Y1 ], s+ e* _* X! J 224 materiality 重要性* o3 T5 o% ^# e( r
225 measurement 计量' X5 g6 X# \$ L& z+ f
226 microcomputers 微型计算器* @, C& T! A7 E2 E* ]
227 modified reports 变更报告
1 f; C" b- Z9 `8 s$ |' {0 d# n 228 narrative notes 叙述证券- c0 F3 W% _6 P7 G" {
229 nature 性质
( o5 G& _4 Q& Y, \ 230 negative assurance 消极保证. D7 g& i' ]- f7 l
231 net realizable value 可实现sp; 非本期的财产登记
0 e/ k) f( G: A+ z2 w 233 non-executive directors 非执行董事: y. R* p/ Z0 d0 U' F6 m
234 non-sampling risk 非抽样风险
: _4 G4 b1 g6 ^( J$ ^% _, a 235 non-statutory audits 目标: ]; }/ |6 ~2 i6 e* b7 ~( h
236 objectivity 客观性
# ~! y+ ?! L: M' e/ p+ H 237 obligating event 负有责任事件
$ b* i% m( O) N6 x4 X. ]* S 238 obligatory disclosure 有拘束的揭示5 w' B, Q; n: l2 J
239 obtaining work 获得工作 |