201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表
; y6 M; T- v( i2 Y( ? 202 isas and rss isas 和 rss" }( ?, j' u7 I! T
203 joint monitoring unit 连接检验单位, Q3 Z2 \' E/ E1 [' P4 H
204 knowledge of the entitys business 个体的企业知识# Q# l! a9 r9 w7 P
205 law and regulations 法和规则
, S4 l4 b% j7 X& _ 206 legal and regulations 法定权利和规则
: |4 E+ n3 O/ Q7 k; H 207 legal obligation 法定义务,法定责任' O2 Q; U; y$ O& i& a2 Q
208 levels of assurance 保险程度,保障水平
: p- a* z, z+ b: [ 209 liability 负债. @0 O, y. u+ J8 R0 {" C
210 limitation on scope 审计范围限制
; K9 A% a) a8 o* h E/ f% v 211 limitation of audit 审计的提起诉讼的限期5 J/ i3 X) H3 o% K3 T3 }) t! i
212 limitations of controls system 控制系统的提起诉讼的限期! V% h3 d2 E7 `& ~' `
213 litigation and claims 诉讼和赔偿
: ?0 P$ H6 l: E' Y( I5 C4 ? 214 litigation 诉讼
n. O5 g* o% X f! H# g' V 215 loans 借款,贷款% E9 r) t" C# I- M1 T3 C5 g2 j
216 long term liabilities 长期负债
4 | w# z' j" L 217 lowballing lowballing
: u( S3 h6 g( x3 M 218 management 管理4 u! T% x0 J* K) l+ ]+ i8 M6 c2 |# ^
219 management integrity 经营完整8 V! X+ w$ z5 [4 I/ Z1 w
220 management representation letter 管理当局声明书
) ]# T- F* J7 C9 u: ]* g% Z 221 marketing 推销,营销,市场学
* ]' G% h" w+ ]9 L; Y 222 material inconsistency 决定性的前后矛盾& V# k* t: X9 L+ g
223 material misstatements of fact 重大误报
. u7 i N: [. h# x. I: {6 [ 224 materiality 重要性) d# z; ?4 j9 U, j% G2 i+ m x o
225 measurement 计量( A, k: E: a; _+ I$ e7 X' r" a* D
226 microcomputers 微型计算器
! c6 x+ e0 d9 b# S 227 modified reports 变更报告
5 v W+ A5 R- b: {, V! Z, j3 F8 m2 U! } 228 narrative notes 叙述证券, r) S) l F- ] K9 e
229 nature 性质9 C, G. H y8 u5 V& o0 ?3 C. A
230 negative assurance 消极保证
9 v1 m/ Z& Z/ M d5 L 231 net realizable value 可实现sp; 非本期的财产登记
0 G* ` D$ Q& J$ {/ u8 b1 h( w1 B0 y 233 non-executive directors 非执行董事
* H4 |4 y' t0 B3 ?) o2 z 234 non-sampling risk 非抽样风险
) O, i: [8 h+ p) l 235 non-statutory audits 目标7 a9 Y4 A0 I' y3 I7 K5 g5 {
236 objectivity 客观性
5 F; L: h* Q7 F: w' w# m( \0 ~ 237 obligating event 负有责任事件
! x! f3 o$ n# r$ m: N5 u1 o4 |( }8 \ h 238 obligatory disclosure 有拘束的揭示! [+ m5 b& I) T, h2 P9 a- j
239 obtaining work 获得工作
- @0 @7 U% u. S 240 occurrence 出现 |