61.assessed level of material misstatement risk 重大错报风险的评估水平 v,*C>u\3s
62.simall business 小规模企业 -l_B;Sb:
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63.accounting system 会计系统 Lj GZp"&{
64.test of control 控制测试 |By[ev"Kh%
65.walk-through test 穿行测试 9.xRDk
66.communication 沟通 U/AiI;Ne
67.flow chart 流程图 5y
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68.reperformance of internal control 重新执行 )qMbk7:v\
69.audit evidence 审计证据 {irc~||4
70.substantive procedures 实质性程序 Ua:@,};
71.assertions 认定 EAXl.Y.
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72.esistence 存在 Ye$j43b
73.occurrence 发生 ?ZGsh7<k
74.completeness 完整性 /W*Z.
75.rights and obligations 权利和义务 5rbb
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76.valuation and allocation 计价和分摊 bW!
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77.cutoff 截止 OE0G*`m
78.accuracy 准确性 g"|>^90
79.classification 分类 ?_bFe![q
80.inspection 检查 Nc4;2~XwRp
81.supervision of counting 监盘 eCsk\f`
82.observation 观察 6@8t>"}
83.confirmation 函证 ,m]5j_< }
84.computation 计算 #|,cy,v4
85.analytical procedures 分析程序 8TAJ#Lm
86.vouch 核对 [PUu9rz#
87.trace 追查 -L]-u6kC
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88.audit sampling 审计抽样 rq!*unJ
89.error 误差 B K=w'1U
90.expected error 预期误差 6YNL4HE?
91.population 总体 MIr+4L
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 WG6
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94.sampling unit 抽样单位 TvDC4tm-:
95.statistical sampling 统计抽样 IKPGqoM
96.tolerable error 可容忍误差 $fg@g7_:
97.the risk of under reliance 信赖不足风险 >L!c} Ku
98.the risk of over reliance 信赖过度风险 eZU9L/w:
99.the risk of incorrect rejection 误拒风险 vaP`'
100. the risk of incorrect acceptance 误受风险 4LB8p7$|a3
101.working trial balance 试算平衡表 , p~1fB-/
102.index and cross-referencing 索引和交叉索引 D@68_sn
103.cash receipt 现金收入 I-r+1gty
104.cash disbursement 现金支出 ~I+MuI[
105.bank statement 银行对账单 [H<TcT8
106.bank reconciliation 银行存款余额调节表 kUS]g
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107.balance sheet date 资产负债表日 OHpV%8
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108.net realizable value 可变现净值 T#3@r0M
109.storeroom 仓库 qT(6T P
110.sale invoice 销售发票 7LrmI~P
111.price list 价目表 =iKl<CqI$E
112.positive confirmation request 积极式询证函 7>j~;p{
113.negative confirmation request 消极式询证函 oS..y($TI
114.purchase requisition 请购单 [F-GaaM
115.receiving report 验收报告 W +ER'lX
116.gross margin 毛利 yTd8)zWq
117.manufacturing overhead 制造费用 ;H~<.QW
118.material requisition 领料单 9ZJ 8QH
119.inventory-taking 存货盘点 / 'qoKof
120.bond certificate 债券 Wj(#!\ 7F
121.stock certificate 股票 qJdlZW<
122.audit report 审计报告 Yjjh}R#
123.entity 被审计单位 (XVBH1p"
124.addressee of the audit report 审计报告的收件人 %k1Pyv;]
125.unqualified opinion 无保留意见 gd*Gn"
126.qualified opinion 保留意见 _#:/ ~Jp
127.disclaimer of opinion 无法表示意见 \$wkr
128.adverse opinion 否定意见