61.assessed level of material misstatement risk 重大错报风险的评估水平 rDpe_varA
62.simall business 小规模企业 .(`(chRa}
63.accounting system 会计系统 '9^E8+=|
64.test of control 控制测试 re7!p(W?,
65.walk-through test 穿行测试 V[#6yMU @
66.communication 沟通 "AT&!t[J
67.flow chart 流程图 X32RZ9y
68.reperformance of internal control 重新执行 b2a'KczV
69.audit evidence 审计证据 *
zd.
70.substantive procedures 实质性程序 V^j3y`K
71.assertions 认定 ceqFQ
72.esistence 存在 fy9uLl}h
73.occurrence 发生 V%i<;C
74.completeness 完整性 \V._Z>]
75.rights and obligations 权利和义务 =fY lzZh
76.valuation and allocation 计价和分摊 S|l&fb n
77.cutoff 截止 K3La9O)>
78.accuracy 准确性 !?yxh/>lM
79.classification 分类 Q]!6uA$A
80.inspection 检查 jjxIS
81.supervision of counting 监盘 #o"tMh!f
82.observation 观察 ?(]a*~rx
83.confirmation 函证 4;?1Kb#
84.computation 计算 }%_qx|(P|t
85.analytical procedures 分析程序 OMl8 a B9
86.vouch 核对 J =b*
87.trace 追查 0rV/qMo;K
88.audit sampling 审计抽样 7}gA0fP9
89.error 误差 C,[L/!
90.expected error 预期误差 N0]z/}hd@
91.population 总体 pMOD\J:l,
92.sampling risk 抽样风险 SO7(K5H,
93.non- sampling risk 非抽样风险 yU> T8oFh
94.sampling unit 抽样单位 i"/ r)>"b
95.statistical sampling 统计抽样 @v"T~6M
96.tolerable error 可容忍误差 L+_8QK <
97.the risk of under reliance 信赖不足风险 r~I.F!{
98.the risk of over reliance 信赖过度风险 KUbJe)}g
99.the risk of incorrect rejection 误拒风险 cS4xe(n8
100. the risk of incorrect acceptance 误受风险 [qSQ#Qzi2i
101.working trial balance 试算平衡表 ,Ak ^nX
102.index and cross-referencing 索引和交叉索引 =1O?jrl~q
103.cash receipt 现金收入 [S%J*sz~
104.cash disbursement 现金支出 m^z,,t9
105.bank statement 银行对账单 JL@F~U9
106.bank reconciliation 银行存款余额调节表 b S,etd
107.balance sheet date 资产负债表日 ubD#I{~J
108.net realizable value 可变现净值 O!o <P5X^
109.storeroom 仓库 sb'lZFSP~s
110.sale invoice 销售发票 /\~l1.6`
111.price list 价目表 JW-|<CJ
112.positive confirmation request 积极式询证函 #&k8TY
113.negative confirmation request 消极式询证函 =<Hy"4+?.
114.purchase requisition 请购单 se!g4XEWD
115.receiving report 验收报告 [;<<4k(nL
116.gross margin 毛利 *}7U`Aa
117.manufacturing overhead 制造费用 %z=`JhE"Q
118.material requisition 领料单 iL+y(]
119.inventory-taking 存货盘点 Vfb<o"BQk
120.bond certificate 债券 fD0{ 5
121.stock certificate 股票 Ohc^d"[7
122.audit report 审计报告 (:JjQ`i
123.entity 被审计单位 (Bsw/wv
124.addressee of the audit report 审计报告的收件人 y!F:m=x<
125.unqualified opinion 无保留意见 %,XI]+d
126.qualified opinion 保留意见 g2A"1w<-AH
127.disclaimer of opinion 无法表示意见 $-Cy
128.adverse opinion 否定意见