61.assessed level of material misstatement risk 重大错报风险的评估水平 HyIyrU rYW
62.simall business 小规模企业 B8zc#0!1
63.accounting system 会计系统 }q:4Zh'l!
64.test of control 控制测试 7 M$cIWe$
65.walk-through test 穿行测试 GsIqUM#R
66.communication 沟通 H2CpZK'
67.flow chart 流程图 D`)K3;h
68.reperformance of internal control 重新执行 Lo}zT-F
69.audit evidence 审计证据 l$C
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70.substantive procedures 实质性程序 3/
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71.assertions 认定 _hEr,IX=J
72.esistence 存在 A#]78lR
73.occurrence 发生 |zOwC9-6
74.completeness 完整性 i_p-|I:hQ
75.rights and obligations 权利和义务 {Bb:\N8X
76.valuation and allocation 计价和分摊 ,m5tO
77.cutoff 截止 2W;2._
78.accuracy 准确性 5]2 p>%G
79.classification 分类 @Z
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80.inspection 检查 BxesoB
81.supervision of counting 监盘 @E=77Jn[px
82.observation 观察 fj[Kbo 7!h
83.confirmation 函证 {6>$w/+~
84.computation 计算 SxL/]jWR7
85.analytical procedures 分析程序 y_2B@cj
86.vouch 核对 o>HGfr,N
87.trace 追查 U"L-1]L
88.audit sampling 审计抽样 ]qiX"<s>~C
89.error 误差 rf]x5%ij
90.expected error 预期误差 !'> ,37()
91.population 总体 $rPQ%2eF4
92.sampling risk 抽样风险 cpphnGj5
93.non- sampling risk 非抽样风险 =|H.r9-PK6
94.sampling unit 抽样单位 ,Eo\(j2F.
95.statistical sampling 统计抽样 .L.9e#?3
96.tolerable error 可容忍误差 G'{&*]Z\:
97.the risk of under reliance 信赖不足风险 rW`l1yi*$
98.the risk of over reliance 信赖过度风险 1+qP7 3a^
99.the risk of incorrect rejection 误拒风险 X5+$:jq&
100. the risk of incorrect acceptance 误受风险 N: 5 N}am
101.working trial balance 试算平衡表 @6H 7
102.index and cross-referencing 索引和交叉索引 3]kN9n{
103.cash receipt 现金收入 40 zO4
104.cash disbursement 现金支出 AL|3_+G
105.bank statement 银行对账单 =sk#`,,:
106.bank reconciliation 银行存款余额调节表 v(P
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107.balance sheet date 资产负债表日 Au*1-
108.net realizable value 可变现净值 ow#8oUf=
109.storeroom 仓库 =tl~@~pqI
110.sale invoice 销售发票 M0%nGpVj>
111.price list 价目表 8(
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112.positive confirmation request 积极式询证函 `k(m2k?
113.negative confirmation request 消极式询证函 o 9d|XY
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114.purchase requisition 请购单 t"YN:y8-
115.receiving report 验收报告 m,ur{B8 :
116.gross margin 毛利 K+P a b ?
117.manufacturing overhead 制造费用 aTs9lr:
118.material requisition 领料单 xsU3c0wbr8
119.inventory-taking 存货盘点 3!i{4/
120.bond certificate 债券 {8,_[?H
121.stock certificate 股票 GZm=>!T
122.audit report 审计报告 Jv!f6*&<
123.entity 被审计单位 ?5wsgP^
124.addressee of the audit report 审计报告的收件人 :c(#03w*C
125.unqualified opinion 无保留意见 gZ=$bR
126.qualified opinion 保留意见 ;Pvnhy
127.disclaimer of opinion 无法表示意见 3A\Z]L
128.adverse opinion 否定意见