61.assessed level of material misstatement risk 重大错报风险的评估水平 T=dvc}
62.simall business 小规模企业 U/o}{,$A
63.accounting system 会计系统 s2=X>,kz?
64.test of control 控制测试 nn%xN\~<
65.walk-through test 穿行测试 H H3
66.communication 沟通 JhIK$Ti
67.flow chart 流程图 ye2Oh7
68.reperformance of internal control 重新执行 PzDgl6C
69.audit evidence 审计证据 KZfRiCZ
70.substantive procedures 实质性程序 5K~6`
71.assertions 认定 <t37DnCgI
72.esistence 存在 V/}8+Xq
73.occurrence 发生 Yg?{x@
74.completeness 完整性 ,`@|C
Z-4A
75.rights and obligations 权利和义务 {hR2NUm
76.valuation and allocation 计价和分摊 @{lnfOESl
77.cutoff 截止 6J+ZeBk??
78.accuracy 准确性 U~t(YT
79.classification 分类 ??V["o T
80.inspection 检查
+'.Q-
81.supervision of counting 监盘 hz<J8'U
82.observation 观察 Mwc3@
83.confirmation 函证 rtE,SN
84.computation 计算 G3?z.5,Q
85.analytical procedures 分析程序 *$D-6}Oay
86.vouch 核对 'v
X"l
87.trace 追查 ]#n4A|&H
88.audit sampling 审计抽样 )aSkUytg"
89.error 误差 H]X)@n>
90.expected error 预期误差 cyNLeg+O*
91.population 总体 B4aZ3.&W
92.sampling risk 抽样风险 HCK4h DKo}
93.non- sampling risk 非抽样风险 e*H$c?7NL
94.sampling unit 抽样单位 _s8_i6 Y
95.statistical sampling 统计抽样 p]4
sN
96.tolerable error 可容忍误差 GK&Dd"v
97.the risk of under reliance 信赖不足风险 q|J]
98.the risk of over reliance 信赖过度风险 _yUFe&
99.the risk of incorrect rejection 误拒风险 E: k?*l
100. the risk of incorrect acceptance 误受风险 U2$T}/@
101.working trial balance 试算平衡表 I#U44+c
102.index and cross-referencing 索引和交叉索引 7!%"8Rl-
103.cash receipt 现金收入 1[^d8!U
104.cash disbursement 现金支出 %A3Jd4DH
105.bank statement 银行对账单 |3m%d2V*hF
106.bank reconciliation 银行存款余额调节表 {eUfwPAa3
107.balance sheet date 资产负债表日 <bI,y_<K
108.net realizable value 可变现净值 jq{Ix
109.storeroom 仓库 &)-?=M
110.sale invoice 销售发票 :^a$ve3(Jq
111.price list 价目表 to7)
gOX(
112.positive confirmation request 积极式询证函 %>TdTt
113.negative confirmation request 消极式询证函 $ cSZX#\
114.purchase requisition 请购单 aDuanGC/V
115.receiving report 验收报告 7ow1=%Q
116.gross margin 毛利 +$5^+C\6A
117.manufacturing overhead 制造费用 \.
]
U
118.material requisition 领料单 I]X<L2
119.inventory-taking 存货盘点 Sdp1h0E}7=
120.bond certificate 债券 >kYyR.p.b
121.stock certificate 股票 h#
8b
#
122.audit report 审计报告 BL67sva;
123.entity 被审计单位 $hio(
124.addressee of the audit report 审计报告的收件人 G>x0}c
125.unqualified opinion 无保留意见 `2B+8,{%
126.qualified opinion 保留意见 #SueT"F
127.disclaimer of opinion 无法表示意见 4a-wGx#h
128.adverse opinion 否定意见