61.assessed level of material misstatement risk 重大错报风险的评估水平 sH{(=N
62.simall business 小规模企业 lM%3 ?~?Q&
63.accounting system 会计系统 tNDv[IF
64.test of control 控制测试 Sh U1RQk
65.walk-through test 穿行测试 I^gLiLUN*6
66.communication 沟通 K|wB0TiXP
67.flow chart 流程图 (5=B^9{R
68.reperformance of internal control 重新执行 U!524"@%U`
69.audit evidence 审计证据 rn-CQ2{?
70.substantive procedures 实质性程序 r)f+j@KF
71.assertions 认定 mA\}zLw+r9
72.esistence 存在 qZh}gu*>
73.occurrence 发生 eh6=-
74.completeness 完整性 s>e)\9c
75.rights and obligations 权利和义务 lD1m<AC
76.valuation and allocation 计价和分摊 qL!pDZk
77.cutoff 截止 Nb/Z
+
78.accuracy 准确性 z CFXQi
79.classification 分类 {bO
O?pp
80.inspection 检查 ~:"//%M3l
81.supervision of counting 监盘 Uizg.<.
82.observation 观察 qbD[<T
83.confirmation 函证 I73=PfS:m
84.computation 计算
o+FDkqEN
85.analytical procedures 分析程序 _G^Cc}X
86.vouch 核对 -h,
?_d>
87.trace 追查 #HmZe98[%
88.audit sampling 审计抽样 9 EV. ![
89.error 误差 p2(Z(V7*
90.expected error 预期误差 LCemM; o
91.population 总体 ze#r/j;sw
92.sampling risk 抽样风险 q3/ 0xN+?
93.non- sampling risk 非抽样风险 eIt<da<G?
94.sampling unit 抽样单位 /zIUYY
95.statistical sampling 统计抽样 ")eY{C
96.tolerable error 可容忍误差 8QFg6#"O
97.the risk of under reliance 信赖不足风险 Ws:MbZyr
98.the risk of over reliance 信赖过度风险 h~u|v[@{J
99.the risk of incorrect rejection 误拒风险 18G=j@k7
100. the risk of incorrect acceptance 误受风险 QJtO~~-
101.working trial balance 试算平衡表 }<=_&n
102.index and cross-referencing 索引和交叉索引 ~qezr\$2
103.cash receipt 现金收入 k[5:]5lp+
104.cash disbursement 现金支出 Isg\ fSK<j
105.bank statement 银行对账单 Zd8`95
106.bank reconciliation 银行存款余额调节表 &[y+WrGG
107.balance sheet date 资产负债表日 XW q@47
FR
108.net realizable value 可变现净值 RZqou|ki
109.storeroom 仓库 tk!5"`9N
110.sale invoice 销售发票 ~r?VXO p"
111.price list 价目表 `clp#l.ii
112.positive confirmation request 积极式询证函 K4Hu0
113.negative confirmation request 消极式询证函 7&vDx=W
114.purchase requisition 请购单 b VcA#7
uA
115.receiving report 验收报告
Jju^4
116.gross margin 毛利 dc,qQM
117.manufacturing overhead 制造费用 m,PiuR>
118.material requisition 领料单 aQglA
119.inventory-taking 存货盘点 ibh,d.*~g
120.bond certificate 债券 :HkXsZ
121.stock certificate 股票 O*ER3
122.audit report 审计报告 28LYG
rB
123.entity 被审计单位 *b\&R%6dR
124.addressee of the audit report 审计报告的收件人 \U.js-
125.unqualified opinion 无保留意见 q:u,)6
126.qualified opinion 保留意见 7(C:ty9
127.disclaimer of opinion 无法表示意见 7,5Bur
128.adverse opinion 否定意见