201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表
3 j0 X6 n- @ j/ n! G 202 isas and rss isas 和 rss: f7 m; @" T8 ?
203 joint monitoring unit 连接检验单位+ K5 T1 f9 i, J/ i
204 knowledge of the entitys business 个体的企业知识3 x: Y" }' ?; ]# {: ^
205 law and regulations 法和规则- W4 [8 Z- a. e. e! I
206 legal and regulations 法定权利和规则
6 r* @/ G5 f% Y7 B/ q* l7 u7 ~ 207 legal obligation 法定义务,法定责任: o! e5 u) H5 H$ C5 F7 s
208 levels of assurance 保险程度,保障水平: h; G T% f$ u: D
209 liability 负债
a+ b2 B0 I$ p& e; R" m 210 limitation on scope 审计范围限制
% S' ~$ ], X G 211 limitation of audit 审计的提起诉讼的限期+ X A2 i: B8 z
212 limitations of controls system 控制系统的提起诉讼的限期6 z# @+ A$ o9 g& G2 j* U N( `* L
213 litigation and claims 诉讼和赔偿6 J$ K/ s& C3 z; w5 ~
214 litigation 诉讼/ _+ z9 q: M" S+ ]
215 loans 借款,贷款2 Y3 w6 u. p( m* n$ }4 G
216 long term liabilities 长期负债6 ?+ A6 d6 U$ h* s
217 lowballing lowballing
/ A# [$ v0 U, t! u6 D4 d3 H 218 management 管理; w K- N3 [' s8 n
219 management integrity 经营完整1 @4 U5 X- v+ A
220 management representation letter 管理当局声明书
0 F& a" d7 H: H% m+ R( R 221 marketing 推销,营销,市场学3 E E. k$ u/ U/ O! ` g
222 material inconsistency 决定性的前后矛盾1 y+ C% S$ D$ K: M# |0 P# T
223 material misstatements of fact 重大误报7 {+ y* w! R+ o, Q! F: B3 X# f
224 materiality 重要性
6 l( F" |5 a* M5 v# ]7 C 225 measurement 计量
! z. I3 l* W2 S4 S 226 microcomputers 微型计算器/ b0 m* N$ f( z9 ~5 V2 ]
227 modified reports 变更报告
! Q# f) \* U3 Z) T 228 narrative notes 叙述证券7 ^7 {( d. [4 b, h
229 nature 性质
Q8 O3 n* [; R( D- B* u 230 negative assurance 消极保证
7 |; R* o+ o1 T9 s 231 net realizable value 可实现sp; 非本期的财产登记
& T) L2 K; P# C: A 233 non-executive directors 非执行董事
( J" S9 [: ]% d' b- y 234 non-sampling risk 非抽样风险
# C# n: C8 z4 r5 g( P8 J 235 non-statutory audits 目标
b1 x( x5 L3 o6 @4 F( [9 T! I 236 objectivity 客观性
% r7 l% C E6 V 237 obligating event 负有责任事件, [# B& Y7 t: S5 a" k4 b( f+ f
238 obligatory disclosure 有拘束的揭示
/ P% Y: u1 ~; a7 N5 Q6 M 239 obtaining work 获得工作6 |3 L, ^! b" n) X) S9 X' p- ?
240 occurrence 出现 |