61.assessed level of material misstatement risk 重大错报风险的评估水平 _<=h#lH
62.simall business 小规模企业 mi[8O$^iJ
63.accounting system 会计系统 h`iOs>
64.test of control 控制测试 ,e$6%R
65.walk-through test 穿行测试 %Aqf=R_^
66.communication 沟通 ILqBa:J
67.flow chart 流程图 wxYGr`f
68.reperformance of internal control 重新执行 g/VV2^,
69.audit evidence 审计证据 7VL|\^Y `q
70.substantive procedures 实质性程序 +wxsAGy_j
71.assertions 认定 'gHg&E9E&
72.esistence 存在 'by+hXk
73.occurrence 发生 wE}Wh5
74.completeness 完整性 :Qhrh
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75.rights and obligations 权利和义务 fH$#vRcq
76.valuation and allocation 计价和分摊 e5
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77.cutoff 截止 n>w<v
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78.accuracy 准确性 P^tTg
79.classification 分类 gd*2*o$g(
80.inspection 检查 ~]q>}/&YLo
81.supervision of counting 监盘 Q<gUu^rq
82.observation 观察 p4
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83.confirmation 函证 h9/fD5
84.computation 计算 52zE -SY
85.analytical procedures 分析程序 3&nN;4~Zx6
86.vouch 核对 @\o"zU
87.trace 追查 }
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88.audit sampling 审计抽样 kDI?v6y5
89.error 误差 aYDo0?kF'
90.expected error 预期误差 |0Xf":
91.population 总体 2`TV(U@
92.sampling risk 抽样风险 M:b#">M
93.non- sampling risk 非抽样风险 B(k tIy
94.sampling unit 抽样单位 @`dlhz
95.statistical sampling 统计抽样 ^\&FowpP
96.tolerable error 可容忍误差 }}i'8
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 Q$v00z]f*
99.the risk of incorrect rejection 误拒风险 ixSr*+
100. the risk of incorrect acceptance 误受风险 kwL|gO1L
101.working trial balance 试算平衡表 |`t 6lVO,Z
102.index and cross-referencing 索引和交叉索引 o+7)cI
103.cash receipt 现金收入 8'%m!
104.cash disbursement 现金支出 "r*`*1
105.bank statement 银行对账单 oQO
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106.bank reconciliation 银行存款余额调节表 OF+4Mq
107.balance sheet date 资产负债表日 sRA2O/yKCE
108.net realizable value 可变现净值 &T~X`{V]`
109.storeroom 仓库 QS5t~rb
110.sale invoice 销售发票 XbB(<\0+
111.price list 价目表 `;J`O02
112.positive confirmation request 积极式询证函 bd~m'cob>
113.negative confirmation request 消极式询证函 }\Rmwm-
114.purchase requisition 请购单 %1.F;-GdsW
115.receiving report 验收报告 zX4RqI
116.gross margin 毛利 [
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117.manufacturing overhead 制造费用 <r.QS[:h
118.material requisition 领料单 brs`R#e \
119.inventory-taking 存货盘点 b5LToy:
120.bond certificate 债券 (D) KU9B>
121.stock certificate 股票 dC{dw^
122.audit report 审计报告 5a$EXV
123.entity 被审计单位 dGn0-l'q
124.addressee of the audit report 审计报告的收件人 kM{8zpn
125.unqualified opinion 无保留意见 PXkpttIE]M
126.qualified opinion 保留意见 8hD[z}
127.disclaimer of opinion 无法表示意见 .Zv~a&GE
128.adverse opinion 否定意见