61.assessed level of material misstatement risk 重大错报风险的评估水平 opKk#40
62.simall business 小规模企业 R6N+c\W
63.accounting system 会计系统
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64.test of control 控制测试 @4'bI)
65.walk-through test 穿行测试 -666|pA
66.communication 沟通 z`^DQ8+\j
67.flow chart 流程图 J9kmIMq-C
68.reperformance of internal control 重新执行 >brf7h
69.audit evidence 审计证据 0(Hhb#WDh\
70.substantive procedures 实质性程序 sU/R$Nbr
71.assertions 认定 !2R<T/9~
72.esistence 存在 ,1s,G]%M
73.occurrence 发生 ;-OnCLr
74.completeness 完整性 A@W/
75.rights and obligations 权利和义务 ;m;a"j5
76.valuation and allocation 计价和分摊 @Y~R*^n"}
77.cutoff 截止 H.D1|sU
78.accuracy 准确性 Jf/X3\0N7
79.classification 分类 &@c?5Ie5
80.inspection 检查 epWO}@
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81.supervision of counting 监盘 lDQ'
82.observation 观察 =`b/ip5
83.confirmation 函证 WCg*TL}
84.computation 计算 Zj*kHjn"
85.analytical procedures 分析程序 P?y3YxS
86.vouch 核对 4TBK:Vm5
87.trace 追查 ;}t
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88.audit sampling 审计抽样 T\G2B*fGd
89.error 误差 p;GT[Ds^
90.expected error 预期误差 }|k
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91.population 总体 Nvlfi8.
92.sampling risk 抽样风险 0u?{"xH{+}
93.non- sampling risk 非抽样风险 }SdI _sLe
94.sampling unit 抽样单位 ,<^7~d{{3m
95.statistical sampling 统计抽样 nZfU:N
96.tolerable error 可容忍误差 <h$Nh0
97.the risk of under reliance 信赖不足风险 jL|y4
98.the risk of over reliance 信赖过度风险 jAa{;p"jU
99.the risk of incorrect rejection 误拒风险 _::q
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100. the risk of incorrect acceptance 误受风险 PjH[8:,
101.working trial balance 试算平衡表 rcC}4mNe
102.index and cross-referencing 索引和交叉索引 gbf-3KSp^
103.cash receipt 现金收入 (|6Y1``
104.cash disbursement 现金支出 ?y] q\>
105.bank statement 银行对账单 _?vh#6F
106.bank reconciliation 银行存款余额调节表 'E4`qq
107.balance sheet date 资产负债表日 ,s%1#cbR
108.net realizable value 可变现净值 aw0;
109.storeroom 仓库 X" hoDg
110.sale invoice 销售发票 uN:|4/;{&
111.price list 价目表 +@'{
112.positive confirmation request 积极式询证函 U5 `h
113.negative confirmation request 消极式询证函 Y:~A-_
114.purchase requisition 请购单 x2#5"
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115.receiving report 验收报告 yzvNv]Z'*
116.gross margin 毛利 vZgV/?'z
117.manufacturing overhead 制造费用 i/&?e+i
118.material requisition 领料单 ECO4ut.d
119.inventory-taking 存货盘点 BZ] 6W/0
120.bond certificate 债券 aUdbN&G
121.stock certificate 股票 AhZ`hj
122.audit report 审计报告 ^J?ExMu
123.entity 被审计单位 2k
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124.addressee of the audit report 审计报告的收件人 5/v,|
125.unqualified opinion 无保留意见 )yV|vn
126.qualified opinion 保留意见 %:v59:i}
127.disclaimer of opinion 无法表示意见 S~dD ;R
128.adverse opinion 否定意见