international audit and assurance standards board (IAASB) 國(guó)際的審計(jì)和保證標(biāo)準(zhǔn)登船 (IAASB)

　　international auditing practice statements (IAPSs) 國(guó)際的審計(jì)實(shí)務(wù)聲明 (IAPSs)

　　international federation of accountants (IFAC) 國(guó)際會(huì)計(jì)師聯(lián)合會(huì) (IFAC)

　　inventory system 盤存制度

　　inventory valuation 存貨估價(jià)

　　ISA 230 documentation 文件編制

　　ISA 240 fraud and error 國(guó)際砂糖協(xié)定 240 欺詐和錯(cuò)誤

　　ISA 250 consideration of law and regulations 法和規(guī)則的國(guó)際砂糖協(xié)定 250 考慮

　　Isa 260 communications of audit matters with those charge governance 審計(jì)物質(zhì)的國(guó)際砂糖協(xié)定 260 通訊由于那些索價(jià)統(tǒng)治

　　isa 300 planning isa 300 計(jì)劃編制

　　isa 310 knowledge of the business 企業(yè)的 isa 310 知識(shí)

　　isa 320 audit materiality 審計(jì)重要性

　　isa 400 accounting and internal control isa 400 會(huì)計(jì)和內(nèi)部控制

　　isa 402 audit considerations relating to entities using service organisations 與正在使用的個(gè)體有關(guān)的 isa 402個(gè)審計(jì)考慮服務(wù)組織

　　isa 500 audit evidence 審計(jì)證據(jù)

　　isa 501 audit evidence-additional considerations for specific items isa 501個(gè)審計(jì)證據(jù)- 補(bǔ)償為特殊條款

　　isa 510 external confirmations isa 510個(gè)外部的查證

　　isa 520 analytical procedures 分析性程序

　　isa 530 audit sampling 審計(jì)抽樣

　　isa 540 audit of accounting estimates 解釋估計(jì)的 isa 540 審計(jì)

　　isa 560 subsequent events 期后事項(xiàng)

　　isa 580 management representations 管理當(dāng)局聲明書

　　isa 610 considering the work of internal auditing isa 610 以內(nèi)部審計(jì)的工作看來

　　isa 620 using the work of an expert isa 620 使用專家的工作

　　isa 700 auditors report on financial statements 財(cái)務(wù)報(bào)表上的 isa 700 審計(jì)(查帳)員的報(bào)告

　　isa 710 comparatives isa 710個(gè)比較的

　　isa 720 other information in documents containing audited financial statements isa 720 證券包含 audited 財(cái)務(wù)報(bào)表的其他信息

　　isa 910 engagement to review financial statements isa 910 債務(wù)復(fù)閱財(cái)務(wù)報(bào)表

　　isas and rss isas 和 rss

　　joint monitoring unit 連接檢驗(yàn)單位

　　knowledge of the entitys business 個(gè)體的企業(yè)知識(shí)

　　law and regulations 法和規(guī)則

　　legal and regulations 法定權(quán)利和規(guī)則

　　legal obligation 法定義務(wù),法定責(zé)任

　　levels of assurance 保險(xiǎn)程度,保障水平

　　liability 負(fù)債

　　limitation on scope 審計(jì)范圍限制

　　limitation of audit 審計(jì)的提起訴訟的限期

　　limitations of controls system 控制系統(tǒng)的提起訴訟的限期

　　litigation and claims 訴訟和賠償

　　litigation 訴訟

　　loans 借款,貸款

　　long term liabilities 長(zhǎng)期負(fù)債

　　lowballing lowballing

　　management 管理

　　management integrity 經(jīng)營(yíng)完整

　　management representation letter 管理當(dāng)局聲明書

　　marketing 推銷,營(yíng)銷,市場(chǎng)學(xué)

　　material inconsistency 決定性的前后矛盾

　　material misstatements of fact 重大誤報(bào)

　　materiality 重要性

　　measurement 計(jì)量