161 information technology 信息技术
~% \4 M* L3 W- h* I 162 inherent risk 固有风险
2 l- }0 _- {+ A6 x) ~) N7 Y; | 163 initial communication 签署通讯
1 D; |' ]: f; z0 Z 164 insurance 保险/ l. I& w0 _; H
165 intangibles 无形
6 W" Z6 m8 Z0 {* M5 l3 e/ @# h1 n 166 integrity 完整性. a6 r3 v' ]7 o8 U& F* x; H* x$ E
167 interim audit 中期审计 @2 O( y& n( t' g' Y9 z: e$ K
168 internal auditing 内部审计/ V& O0 W0 M+ h7 c' t/ c
169 internal auditors 内部审计师" V+ U) }5 v; G5 }+ t8 U
170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表
+ b ?" V9 ?% a* R, {4 j 171 internal control questionnaires (ICQs) 内部控制调查表1 e0 j# e$ v' N* ]8 V8 v4 R, V. ?8 i0 ]
172 internal control system 内部控制系统1 ~( N$ k4 p) j _% d9 R! ^! r
173 internal review assignment 内部的评论转让& A0 A% J0 K8 O0 z& ?, I! w# o
174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船 (IAASB), M0 W# k4 z6 i- w* L
175 international auditing practice statements (IAPSs) 国际的审计实务声明 (IAPSs)
9 {! [% D) R3 b/ P 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)
! I9 I2 g. D6 i, U 177 inventory system 盘存制度0 Y' J7 S% c4 z3 j4 u* s& @9 X" ?
178 inventory valuation 存货估价
* L# g& H5 A7 P# H: Q: r 179 ISA 230 documentation 文件编制7 y; D' u* L8 q4 z7 u
180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误% M( ^# I9 V; `+ ?+ p5 u# C1 J X J
181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑
' N; x" I$ x: z% o- [8 [ j 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
$ a/ {* ^. j4 A. V1 W& H& \ 183 isa 300 planning isa 300 计划编制" ?( d$ W9 o( ^6 E
184 isa 310 knowledge of the business 企业的 isa 310 知识3 \- Z1 N; d, ~$ N) N/ P# w
185 isa 320 audit materiality 审计重要性
8 U2 G# f9 x2 ^( ?+ K% k/ U 186 isa 400 accounting and internal control isa 400 会计和内部控制
( U0 o) y2 Z. Y 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
, q/ d7 P4 C* I- s 188 isa 500 audit evidence 审计证据
& |. B1 f" T9 J, [% v4 v, w' d 189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款
3 J' Y1 G1 Z8 K, G 190 isa 510 external confirmations isa 510个外部的查证. f; J" j5 M" u6 |' D
191 isa 520 analytical procedures 分析性程序0 b0 n" ~! `: Y6 _/ ]8 N
192 isa 530 audit sampling 审计抽样
9 J& g3 j$ Z4 {6 F& t# t+ H0 w9 e 193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计8 c. L x r7 |
194 isa 560 subsequent events 期后事项
" t) Z R" }+ z8 u 195 isa 580 management representations 管理当局声明书4 O2 \# e( v1 G
196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来
: K3 L9 R; S; F. G' n. z8 d; i 197 isa 620 using the work of an expert isa 620 使用专家的工作 j( G% g( O2 h+ o! \% b
198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计(查帐)员的报告- b7 ~! B$ f3 K4 W; E" ^% U# w+ c
199 isa 710 comparatives isa 710个比较的
1 _8 i5 J& z7 I 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 |