61.assessed level of material misstatement risk 重大错报风险的评估水平 1n_;kaY
62.simall business 小规模企业 _1ew(x2J
63.accounting system 会计系统 g+/0DO_F3
64.test of control 控制测试 :Zza)>l
65.walk-through test 穿行测试 xq2V0Jp1u
66.communication 沟通 ndw7v
67.flow chart 流程图 xOythvO
68.reperformance of internal control 重新执行 -OrR $w|
e
69.audit evidence 审计证据 vYdR ht\(
70.substantive procedures 实质性程序 (?vK_{
71.assertions 认定 .jA\f:u#
72.esistence 存在 :}Ok$^5s
73.occurrence 发生 [& ^RP,N~
74.completeness 完整性 )>\4ULR83
75.rights and obligations 权利和义务 []zua14F6
76.valuation and allocation 计价和分摊 @D~B{Hg
77.cutoff 截止 #Q}_e7t
78.accuracy 准确性 O
iF{3ae(
79.classification 分类 :$?Q D
80.inspection 检查 >)NQH9'1
81.supervision of counting 监盘 V>Fesm"aq
82.observation 观察 qy
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83.confirmation 函证 *:g_'K"+
84.computation 计算 #jBN?Z#
85.analytical procedures 分析程序 oaK.kOo
86.vouch 核对 [[WF0q
87.trace 追查 eZH~je{1
88.audit sampling 审计抽样 iCP~O
89.error 误差 <*<U!J-i
90.expected error 预期误差 M(enRs3`O
91.population 总体 ]3ifdGk
92.sampling risk 抽样风险 %D`o
93.non- sampling risk 非抽样风险 *)'V vu<
94.sampling unit 抽样单位 3-C\2
95.statistical sampling 统计抽样 .IgRY\?Q
96.tolerable error 可容忍误差 /1d<P! H
97.the risk of under reliance 信赖不足风险 RF?DtNuq
98.the risk of over reliance 信赖过度风险 NLyXBV[hV
99.the risk of incorrect rejection 误拒风险 )6-9)pH@)
100. the risk of incorrect acceptance 误受风险 QB&BTT=!
101.working trial balance 试算平衡表 RNWX.g)b
102.index and cross-referencing 索引和交叉索引 M&KyA
103.cash receipt 现金收入 eh(<m8I
104.cash disbursement 现金支出 m|O1QM;T
105.bank statement 银行对账单 ut_pHj@
106.bank reconciliation 银行存款余额调节表 _w!a`w*3
107.balance sheet date 资产负债表日 +&5'uAe
108.net realizable value 可变现净值 P|xG\3@Z
109.storeroom 仓库 6
o=G
8y
110.sale invoice 销售发票 U]R~ gy}#
111.price list 价目表 <{Q'&T
112.positive confirmation request 积极式询证函 W2]TRO
113.negative confirmation request 消极式询证函 Nmp
nJu|8
114.purchase requisition 请购单 p=Y>i 'CG
115.receiving report 验收报告 N|K4{Frm
116.gross margin 毛利 Y3Oz'%B
117.manufacturing overhead 制造费用 =-#G8L%Q
118.material requisition 领料单 O=}g4c
119.inventory-taking 存货盘点 t
Rm+?
120.bond certificate 债券 nlc.u}#
121.stock certificate 股票 G$bJ+
122.audit report 审计报告 "& 25D
123.entity 被审计单位 lG:kAtx4
124.addressee of the audit report 审计报告的收件人 7K;!iX<d
125.unqualified opinion 无保留意见 5l{Ts04k%
126.qualified opinion 保留意见 Z[?mc|*x
127.disclaimer of opinion 无法表示意见 V
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128.adverse opinion 否定意见