61.assessed level of material misstatement risk 重大错报风险的评估水平 D 2Go,1
62.simall business 小规模企业 BmUzsfD
63.accounting system 会计系统 et ]*
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64.test of control 控制测试 YKvFZH)
65.walk-through test 穿行测试 fhn0^Qc"+
66.communication 沟通 AjANuyUaP
67.flow chart 流程图 zFuUv_t
68.reperformance of internal control 重新执行 h?YjG^'9
69.audit evidence 审计证据 o-Idr{
70.substantive procedures 实质性程序 qkUr5^1
71.assertions 认定 cuk2\> Xl
72.esistence 存在 j)IK
73.occurrence 发生 a\m10Ih:
74.completeness 完整性 e?lqs,m@"
75.rights and obligations 权利和义务 W{m0z+N[B
76.valuation and allocation 计价和分摊 p r0V) C6
77.cutoff 截止 ,
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78.accuracy 准确性 v
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79.classification 分类 3Ob"r`
80.inspection 检查 Sc~kO4
81.supervision of counting 监盘 kdYl>M
82.observation 观察 UXk8nH
83.confirmation 函证 JN KZ'9
84.computation 计算 kyo ,yD
85.analytical procedures 分析程序 0RSa{iS*A
86.vouch 核对 H@j ^,
87.trace 追查 N[+dX_h
88.audit sampling 审计抽样 Z|?XQ-R5
89.error 误差 VD#^Xy4% r
90.expected error 预期误差 5PL,~Y
91.population 总体 NJtB ;
92.sampling risk 抽样风险 3MzY]J
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93.non- sampling risk 非抽样风险 $^0YK|F
94.sampling unit 抽样单位 +tN-X'u##
95.statistical sampling 统计抽样 !yI)3;$*
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 \4p<;$'
98.the risk of over reliance 信赖过度风险 ^c7L!F
99.the risk of incorrect rejection 误拒风险 >SGSn/AJi
100. the risk of incorrect acceptance 误受风险 YWZF*,4
101.working trial balance 试算平衡表 `WW0~Tp3
102.index and cross-referencing 索引和交叉索引 9,c>H6R7
103.cash receipt 现金收入 YaT07X.(b
104.cash disbursement 现金支出 5Q}@Y3 i=
105.bank statement 银行对账单 H5I#/j
106.bank reconciliation 银行存款余额调节表 E0pQRGPA
107.balance sheet date 资产负债表日 5~X%*_[],
108.net realizable value 可变现净值 o_N02l4J)
109.storeroom 仓库 f\^QV
110.sale invoice 销售发票 gPi_+-@
111.price list 价目表 D_)vGvv3;.
112.positive confirmation request 积极式询证函 .e AC!R
113.negative confirmation request 消极式询证函 By_Ui6:D
114.purchase requisition 请购单 G9[-|[j^N
115.receiving report 验收报告 D/Wuan?yPN
116.gross margin 毛利 +J4t0x
117.manufacturing overhead 制造费用 ]O\W<'+V
118.material requisition 领料单 "%]dC{
119.inventory-taking 存货盘点 Vwqfn4sx?i
120.bond certificate 债券 'x0t,
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121.stock certificate 股票 vSA%A
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122.audit report 审计报告 $S}x'F!4_
123.entity 被审计单位 B<RONQj_
124.addressee of the audit report 审计报告的收件人 ;R!H\
125.unqualified opinion 无保留意见 y{]%,
126.qualified opinion 保留意见 7. .vaq#
127.disclaimer of opinion 无法表示意见 w3Ohm7N[
128.adverse opinion 否定意见