61.assessed level of material misstatement risk 重大错报风险的评估水平 -.3k
vL
62.simall business 小规模企业 3$f5][+U
63.accounting system 会计系统 on&=%tCAL
64.test of control 控制测试 FQRcZpv;
65.walk-through test 穿行测试 f;dU72]q+
66.communication 沟通 gx
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67.flow chart 流程图 d(tf: @
68.reperformance of internal control 重新执行 T}x%=4<E
69.audit evidence 审计证据 7n]%`
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70.substantive procedures 实质性程序 l'8wPmy%N
71.assertions 认定 C8zeqS^N
72.esistence 存在 &!fcL Jd
73.occurrence 发生 TmH13N]
74.completeness 完整性 Eu~wbU"%
75.rights and obligations 权利和义务 q)y8Bv|
76.valuation and allocation 计价和分摊 JNCtsfd
77.cutoff 截止 V!tBipX%
78.accuracy 准确性 X,CFY
79.classification 分类 ee[NZz
80.inspection 检查 pC
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81.supervision of counting 监盘 [m&ZAq
82.observation 观察 %+J*oFwQu
83.confirmation 函证 6MQ:C'8T&=
84.computation 计算 Tz~ftf
85.analytical procedures 分析程序 l~c>jm8.
86.vouch 核对 z
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87.trace 追查 |H
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88.audit sampling 审计抽样 xM,(|p(
89.error 误差 (ZsR=:9(
90.expected error 预期误差 .?]_yX
91.population 总体 Bq`kVfx
92.sampling risk 抽样风险 xGk4KcxKs
93.non- sampling risk 非抽样风险 h(up1(x
94.sampling unit 抽样单位 '~a$f;: Dv
95.statistical sampling 统计抽样 qE=OQs9
96.tolerable error 可容忍误差 d'D\#+%>=
97.the risk of under reliance 信赖不足风险 {627*6,
98.the risk of over reliance 信赖过度风险 nP5fh_/
99.the risk of incorrect rejection 误拒风险 ^<+heX
100. the risk of incorrect acceptance 误受风险 =LA@E&,j
101.working trial balance 试算平衡表 8"^TWzg}L
102.index and cross-referencing 索引和交叉索引 y5h[^K3
103.cash receipt 现金收入 YNk|UwJi
104.cash disbursement 现金支出 6GvnyJ{[
105.bank statement 银行对账单 IbwRb
106.bank reconciliation 银行存款余额调节表 ^2@~AD`&h
107.balance sheet date 资产负债表日 #0H[RU?
108.net realizable value 可变现净值 11+_OC2-
109.storeroom 仓库 M lwQ_5O
110.sale invoice 销售发票 @U5>w\
111.price list 价目表 ?Qk#;~\yB
112.positive confirmation request 积极式询证函 `^{P,N>X
113.negative confirmation request 消极式询证函 ZeV)/g,w
114.purchase requisition 请购单 X
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115.receiving report 验收报告 Ry3 f'gx
116.gross margin 毛利 Z8UM0B=i
117.manufacturing overhead 制造费用 WQ`T'k#ESW
118.material requisition 领料单 #IDCCD^1=
119.inventory-taking 存货盘点 rfpxE>_|G
120.bond certificate 债券 1A`";E&
121.stock certificate 股票 49GCj`As
122.audit report 审计报告 !CKUkoX
123.entity 被审计单位 _Oq\YQ
b v
124.addressee of the audit report 审计报告的收件人 #m>mYp8E.5
125.unqualified opinion 无保留意见 bux-t3g7+
126.qualified opinion 保留意见 L~~Yh{<
127.disclaimer of opinion 无法表示意见 >j3N-;o@?
128.adverse opinion 否定意见