161 information technology 信息技术
9 ]0 T3 p/ n3 |% e9 p- c 162 inherent risk 固有风险3 f4 {: H1 I2 {8 q( {4 P
163 initial communication 签署通讯
1 e9 U+ D5 M4 K. f% [! H 164 insurance 保险% B! x& j5 I r- i
165 intangibles 无形
6 L* X' D3 F# k% l! i* H 166 integrity 完整性3 G2 {! B! Q& N. N' g
167 interim audit 中期审计
' V) A. U# O! r 168 internal auditing 内部审计% l c4 ?8 |* }( }1 o
169 internal auditors 内部审计师
# `5 h( L: e4 |! E 170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表3 ~6 Y4 ^$ W- ? [$ k, F
171 internal control questionnaires (ICQs) 内部控制调查表+ o" S/ G2 p' ^, Q* m3 y4 U
172 internal control system 内部控制系统. u& z6 s# R" a1 G' j2 Z# {
173 internal review assignment 内部的评论转让
5 d4 ^8 u, ?, x1 h 174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB)
! n7 e) \: _. Z' W7 Y2 U 175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs)
8 P9 i6 u# e9 O3 l$ \ 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)
W4 B1 l- t' g& K% J P) ` 177 inventory system 盘存制度8 Z/ m, L0 L/ t+ l
178 inventory valuation 存货估价
* Y8 [8 F: u" j& k 179 ISA 230 documentation 文件编制 f; c3 g( F/ E; s. i+ @( P4 \7 G
180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误1 A# l6 {! P5 e+ v" P% [" B
181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑
\6 ?# K9 G3 P! s! J" t) ^: o3 r 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4 v& h- N3 k5 O# h* M
183 isa 300 planning isa 300 计划编制" b- t9 `- G" S4 B6 ?9 X$ D7 Y
184 isa 310 knowledge of the business 企业的 isa 310 知识- X" I/ L6 \. G$ w4 }2 c
185 isa 320 audit materiality 审计重要性) i2 Z- d: q4 s( Q" l4 \3 w2 I
186 isa 400 accounting and internal control isa 400 会计和内部控制$ K, h" d& x8 D# c0 F, \
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
; _ D) q7 t, q7 o) p5 Y" Q 188 isa 500 audit evidence 审计证据% |# ^* m+ j; l* _
189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款
; U/ p, A5 d( r0 B 190 isa 510 external confirmations isa 510个外部的查证% }% W& u. I! k* y# b
191 isa 520 analytical procedures 分析性程序) z, a+ R; {) h: f# N5 w7 l7 @6 N
192 isa 530 audit sampling 审计抽样
9 z; m0 ^, M, h 193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计
- i" B# D0 N! D$ c( E 194 isa 560 subsequent events 期后事项3 n% y& ~9 h' ^
195 isa 580 management representations 管理当局声明书9 u# A' w: A4 I' H- ?9 V
196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来 @$ D. g- B, _* Y* B
197 isa 620 using the work of an expert isa 620 使用专家的工作
3 t ]0 ^. c6 }% k$ I, D 198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告
$ D" Q1 c( O9 D' |0 k }% s 199 isa 710 comparatives isa 710个比较的: Z8 J$ ]* r4 s! A2 l* V }
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
0 j5 H& E/ P" f8 u q 201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表
9 |( P5 w- a* t3 R/ U" u5 ] 202 isas and rss isas 和 rss
3 L, Z3 S; F5 F4 O0 H 203 joint monitoring unit 连接检验单位
! [% n$ B7 h4 q* p2 f 204 knowledge of the entitys business 个体的企业知识
! K6 v: {3 B$ } p8 c 205 law and regulations 法和规则
0 Y8 x# J4 R0 E0 g; \ 206 legal and regulations 法定权利和规则, x3 H' i5 X/ i! r# i
207 legal obligation 法定义务,法定责任
+ Z: ~* x: |3 ^9 n1 O) h+ d# L 208 levels of assurance 保险程度,保障水平2 O, u& I0 Y0 O: }+ H: G
209 liability 负债) s8 Z2 L; m, ^; ]& {4 f
210 limitation on scope 审计范围限制
! V8 N: z9 I X5 ` 211 limitation of audit 审计的提起诉讼的限期* {! q, T7 C5 I" a [
212 limitations of controls system 控制系统的提起诉讼的限期
$ ]4 z8 K# \ j4 H2 {' f0 s 213 litigation and claims 诉讼和赔偿
( K5 y% c3 s( z& v% R 214 litigation 诉讼- r* O) O" i6 o* L2 { P
215 loans 借款,贷款, }3 c8 u$ L' z x4 D
216 long term liabilities 长期负债
/ k( h3 M+ Y {( q: F 217 lowballing lowballing
" J4 [% s$ [3 \) @, z( W! l {4 c 218 management 管理
7 L3 r" `* U1 ] 219 management integrity 经营完整. m+ f v6 `3 E( o. t w
220 management representation letter 管理当局声明书
. J2 y* l3 h1 R( {. V6 u 221 marketing 推销,营销,市场学
+ R3 |. k* N3 E4 k9 d! O 222 material inconsistency 决定性的前后矛盾8 l( q/ O' C+ o# p/ e
223 material misstatements of fact 重大误报
% r) b* E+ W: D1 H& c 224 materiality 重要性* H+ U" O" ?9 R$ x
225 measurement 计量
, V, P5 q# y m+ O# ?6 J( c& h 226 microcomputers 微型计算器
1 Y; A+ C2 x( D3 E 227 modified reports 变更报告! V* h7 l# H2 j7 R7 a7 q
228 narrative notes 叙述证券3 W) J+ x- o4 [+ O. w0 x
229 nature 性质
K# g& X6 ?& `% k0 q5 D% K U 230 negative assurance 消极保证
" n' {- S% i& S8 v+ r 231 net realizable value 可实现sp; 非本期的财产登记
+ L# ]0 K: c% [) F' m8 p# n1 f 233 non-executive directors 非执行董事2 m: ^7 N8 h4 e) [! A/ B# {# |# L
234 non-sampling risk 非抽样风险: h$ q% e5 B4 l, j
235 non-statutory audits 目标1 |$ E/ u7 J5 S
236 objectivity 客观性
1 ?: u( Y" H. x0 O. O; E+ O 237 obligating event 负有责任事件
9 \% z \2 [9 _7 u6 K( m/ P 238 obligatory disclosure 有拘束的揭示
- n6 n$ e( H9 L 239 obtaining work 获得工作! v* r3 F; o7 R5 [0 f- ]( `+ v9 h
240 occurrence 出现 |