61.assessed level of material misstatement risk 重大错报风险的评估水平 q3c*<n g#
62.simall business 小规模企业 tk`: CT
*
63.accounting system 会计系统
UfK4eZx*`
64.test of control 控制测试 O%YjWb
65.walk-through test 穿行测试 QO5OnYh
66.communication 沟通 I;Al?&uw
67.flow chart 流程图 #joF{M{
68.reperformance of internal control 重新执行 }': EJ~H
69.audit evidence 审计证据 *C4~}4WT\
70.substantive procedures 实质性程序 ?)!Sm N/
71.assertions 认定 ?@Z7O.u
72.esistence 存在 9M1a*frxZ
73.occurrence 发生 *TJBPM,
74.completeness 完整性 D-Bv(/Pz]$
75.rights and obligations 权利和义务 &e%{k@
76.valuation and allocation 计价和分摊 H,(F1+~d
77.cutoff 截止 ?D1x;i9<
78.accuracy 准确性 !(B_EM
79.classification 分类 S8*^ss>?^R
80.inspection 检查 8BHL
81.supervision of counting 监盘 G+ :bL S#:
82.observation 观察 =Ml|l$
83.confirmation 函证 jZa25Z00
84.computation 计算 !c\7
85.analytical procedures 分析程序 M]J[6EW
86.vouch 核对 K{|w 43>D
87.trace 追查 (d54C(")
88.audit sampling 审计抽样 <Cu'!h_n
L
89.error 误差 K1;zMh
90.expected error 预期误差 La\Q'0
91.population 总体 Mx^y>\X)v
92.sampling risk 抽样风险 2y^Uk,g
93.non- sampling risk 非抽样风险 $=\d1%_R|
94.sampling unit 抽样单位 d0'7efC+
95.statistical sampling 统计抽样 .H
Fc9^.*
96.tolerable error 可容忍误差 vB Sm=M
97.the risk of under reliance 信赖不足风险 ~q{\;
98.the risk of over reliance 信赖过度风险 %'$f ?y
99.the risk of incorrect rejection 误拒风险 \^yXc*C
100. the risk of incorrect acceptance 误受风险 o(:{InpV%A
101.working trial balance 试算平衡表 y= 2=DU
102.index and cross-referencing 索引和交叉索引
T:c7@^=
103.cash receipt 现金收入 ,(6)ghr
104.cash disbursement 现金支出 '-`O.
4u
105.bank statement 银行对账单 /d[Mss
106.bank reconciliation 银行存款余额调节表 6@&fvf
107.balance sheet date 资产负债表日 OO-_?8I}
108.net realizable value 可变现净值 F@g17 aa
109.storeroom 仓库 4/b(Y4$,[r
110.sale invoice 销售发票 HB%K|&!+
111.price list 价目表 sD{j@WEZ
112.positive confirmation request 积极式询证函 Y^4q9?2G
113.negative confirmation request 消极式询证函 aXC!t
114.purchase requisition 请购单 YmOldR9v(
115.receiving report 验收报告 ?vvG)nW
116.gross margin 毛利 iM8sX
B
117.manufacturing overhead 制造费用 Ys-^7
y_
118.material requisition 领料单 >xZ5ac
I
119.inventory-taking 存货盘点 b,9@P&=:2
120.bond certificate 债券 g-XKP
121.stock certificate 股票 |ribWCv0
122.audit report 审计报告 5Wo5n7o
123.entity 被审计单位 U4=]#=R~o
124.addressee of the audit report 审计报告的收件人 ;3mL^
125.unqualified opinion 无保留意见 ^s=*J=k
126.qualified opinion 保留意见 vlvvi()
127.disclaimer of opinion 无法表示意见 N=q#y@ L
128.adverse opinion 否定意见