61.assessed level of material misstatement risk 重大错报风险的评估水平 GLecBF+>F
62.simall business 小规模企业 1-?i
*C
63.accounting system 会计系统 YFJaf"?8g
64.test of control 控制测试 ^`id/
65.walk-through test 穿行测试 ;k `51
=Wi
66.communication 沟通 6}I X{nQI
67.flow chart 流程图 {c_bNYoE
68.reperformance of internal control 重新执行 Ly8=SIZ
69.audit evidence 审计证据 )SJM:E
70.substantive procedures 实质性程序 E7\K{]
71.assertions 认定 Mi|13[p{
72.esistence 存在 T})q/oUqK
73.occurrence 发生 ;a1DIUm'
74.completeness 完整性 qsoq1u,?
75.rights and obligations 权利和义务 :s_.K'4?a
76.valuation and allocation 计价和分摊 m0ra
77.cutoff 截止 v
A_,TS#Bo
78.accuracy 准确性 KMy"DVqE
79.classification 分类 &t<gK
D
80.inspection 检查 ZYWGP:Y
81.supervision of counting 监盘 _xh)]R
82.observation 观察 _h^.`Tz,
83.confirmation 函证
>Z_;ZMu)
84.computation 计算 *w*K&$g
85.analytical procedures 分析程序 '9WTz(0?
86.vouch 核对 q1u$Sm
87.trace 追查 +u$JMp
88.audit sampling 审计抽样 G) KI{D
89.error 误差 v.8kGF
90.expected error 预期误差 {f`Y\_r$@
91.population 总体 H ;=^
W
92.sampling risk 抽样风险 W|fE]RY
93.non- sampling risk 非抽样风险 Sz
B<PP2
94.sampling unit 抽样单位 ]vf0 f,F
95.statistical sampling 统计抽样 R_/;U&R
96.tolerable error 可容忍误差 qy pF}Pw
97.the risk of under reliance 信赖不足风险 hu0z
36
98.the risk of over reliance 信赖过度风险 s(Gs?6}>T
99.the risk of incorrect rejection 误拒风险 ?:`s
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100. the risk of incorrect acceptance 误受风险 yW'{Z]09
101.working trial balance 试算平衡表 9FSa=<0wE
102.index and cross-referencing 索引和交叉索引 -JEPh!oTt
103.cash receipt 现金收入 {0F/6GwUC
104.cash disbursement 现金支出 *cWHl@4
105.bank statement 银行对账单 kZ@UQ{>`
106.bank reconciliation 银行存款余额调节表 {~O4*2zg;K
107.balance sheet date 资产负债表日 ;yNY/
108.net realizable value 可变现净值 "Y:>
^F;
109.storeroom 仓库 meV Z_f/
110.sale invoice 销售发票 9F3,
111.price list 价目表 Ln&~t(7
112.positive confirmation request 积极式询证函 t^MTR6y+8
113.negative confirmation request 消极式询证函 D>{`I'
114.purchase requisition 请购单 qB_s<cpn>
115.receiving report 验收报告 dF51_Kk
116.gross margin 毛利 o NA ]G]
117.manufacturing overhead 制造费用 SW}Rkr\e
118.material requisition 领料单
{,Vvm*L/
119.inventory-taking 存货盘点 <& PU%^Ha
120.bond certificate 债券 zdPJ>PNU
121.stock certificate 股票 \e4AxLP
122.audit report 审计报告 w?u3e+
123.entity 被审计单位 +$L}B-F
124.addressee of the audit report 审计报告的收件人 N,XjZ26
125.unqualified opinion 无保留意见 fWA#n
126.qualified opinion 保留意见 L"9Z
{o7
127.disclaimer of opinion 无法表示意见 30WOH
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128.adverse opinion 否定意见