61.assessed level of material misstatement risk 重大错报风险的评估水平 P<oehw'>
62.simall business 小规模企业 kSC}a
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63.accounting system 会计系统 2Fy>.*,?
64.test of control 控制测试 eeIhed9
65.walk-through test 穿行测试 VzBqjE_
66.communication 沟通 |].pDwgt
67.flow chart 流程图 85lCj-cs
68.reperformance of internal control 重新执行 |b[+I?X
69.audit evidence 审计证据 ]I-Z]m"
70.substantive procedures 实质性程序 DvME1]7)
71.assertions 认定 /`
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72.esistence 存在 $ oTdfb
73.occurrence 发生 OtSL*'7>
74.completeness 完整性 |lXc0"H[o
75.rights and obligations 权利和义务 U93}-){m
76.valuation and allocation 计价和分摊 Cv
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77.cutoff 截止 yphS'AG
78.accuracy 准确性 sLh==V;9
79.classification 分类 jQk*8
80.inspection 检查 `))\}C@k
81.supervision of counting 监盘 pa#d L!J
82.observation 观察 wNq;;AJ$
83.confirmation 函证 nv)2!mAh\
84.computation 计算 U QE qX
85.analytical procedures 分析程序 u?>B)PW
86.vouch 核对 f5F@^QXQ
87.trace 追查 3Uqr,0$p
88.audit sampling 审计抽样 &-s'BT[PGq
89.error 误差 Nb?w|Ne(T
90.expected error 预期误差 )q0. 0<f
91.population 总体 HfcL%b%G8
92.sampling risk 抽样风险 e'~Zo9`r6
93.non- sampling risk 非抽样风险 m#ZO`W
94.sampling unit 抽样单位 -<Hu!V`+
95.statistical sampling 统计抽样 !) S
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96.tolerable error 可容忍误差 Jm|+-
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97.the risk of under reliance 信赖不足风险 t(GR)&>.2
98.the risk of over reliance 信赖过度风险 J~%K_~Li
99.the risk of incorrect rejection 误拒风险 "dsU>3u
100. the risk of incorrect acceptance 误受风险 s?zAP O8Sz
101.working trial balance 试算平衡表 ktK_e
102.index and cross-referencing 索引和交叉索引 ?aC'.jH+
103.cash receipt 现金收入
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104.cash disbursement 现金支出 gWrgnlq
105.bank statement 银行对账单 sBu=e7
106.bank reconciliation 银行存款余额调节表 9 Yx]=n
107.balance sheet date 资产负债表日 :]rJGgK#
108.net realizable value 可变现净值 '#LQN<"4
109.storeroom 仓库 z?>D_NLX6
110.sale invoice 销售发票 uqM yoIc
111.price list 价目表 7uT:b!^f[
112.positive confirmation request 积极式询证函 PN0VQ/..
113.negative confirmation request 消极式询证函 _nD$b={g
114.purchase requisition 请购单 /y A7%2
115.receiving report 验收报告 T_X6Ulp
116.gross margin 毛利 U`,0]"Qk
117.manufacturing overhead 制造费用 \
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118.material requisition 领料单 Q9Uf.Lh2
119.inventory-taking 存货盘点 `
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120.bond certificate 债券 76wc ,+
121.stock certificate 股票 hj
122.audit report 审计报告 d cLA1sN,
123.entity 被审计单位 0E?jW7yr
124.addressee of the audit report 审计报告的收件人 qP2ekI:y
125.unqualified opinion 无保留意见 z>jUR,!GT
126.qualified opinion 保留意见 W ZazJ=27}
127.disclaimer of opinion 无法表示意见 !iH-#B-
128.adverse opinion 否定意见