61.assessed level of material misstatement risk 重大错报风险的评估水平 %\#s@8=2u
62.simall business 小规模企业 |g]TWKc*
63.accounting system 会计系统 xMJF1O?3
64.test of control 控制测试 R<
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65.walk-through test 穿行测试 E15"AO
66.communication 沟通 JmdXh/X
67.flow chart 流程图 :"? boA#L
68.reperformance of internal control 重新执行 %J4]T35^2
69.audit evidence 审计证据 *A}QBZ
70.substantive procedures 实质性程序 v<iMlOEt
71.assertions 认定 yO.3~H)c
72.esistence 存在 FSv')`}
73.occurrence 发生 Ao)hb4ex
74.completeness 完整性 j eF1{ %
75.rights and obligations 权利和义务 86O"w*9
76.valuation and allocation 计价和分摊 )\_xB_K\
77.cutoff 截止 0-cqux2U
78.accuracy 准确性 '8`{u[:
79.classification 分类 OD<0,r0f,
80.inspection 检查 |gEA.}
pY
81.supervision of counting 监盘 Pm;
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82.observation 观察 Jhu<^pjs
83.confirmation 函证 )}L*8 LV
84.computation 计算 dq~p]h~,H
85.analytical procedures 分析程序 7?j$ Lwt
86.vouch 核对 |`T3H5X>
87.trace 追查 K;;Q*NN-
88.audit sampling 审计抽样 'JY*K:-
89.error 误差 pv039~Sud
90.expected error 预期误差
*>%34m93
91.population 总体 P;0
tI;
92.sampling risk 抽样风险 I!lz
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93.non- sampling risk 非抽样风险 ?TLEZlB2"
94.sampling unit 抽样单位 LB%_FT5
95.statistical sampling 统计抽样 +(3"XYh
96.tolerable error 可容忍误差 2{c ;ELq
97.the risk of under reliance 信赖不足风险 >|SB]'C|
98.the risk of over reliance 信赖过度风险 hABC
rd Em
99.the risk of incorrect rejection 误拒风险 >U~.I2sz
100. the risk of incorrect acceptance 误受风险 AWCzu5ve
101.working trial balance 试算平衡表 Ne*I$T 5
102.index and cross-referencing 索引和交叉索引 8yax.N
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103.cash receipt 现金收入 @eMDRbgq;[
104.cash disbursement 现金支出 ,S;?3?
a
105.bank statement 银行对账单 [YP8z~
106.bank reconciliation 银行存款余额调节表 ,R0@`t1 p
107.balance sheet date 资产负债表日 ^ cN-
108.net realizable value 可变现净值 mH*42XC*
109.storeroom 仓库 6HpSZa
110.sale invoice 销售发票 ||hy+f[A
111.price list 价目表 {y<[1Pms
112.positive confirmation request 积极式询证函 l)D18
113.negative confirmation request 消极式询证函 =wK3\rG
114.purchase requisition 请购单 S]ZO*+
115.receiving report 验收报告 Vi`+2%4
116.gross margin 毛利 YD 2M<.U
117.manufacturing overhead 制造费用 qRsPi0;
118.material requisition 领料单 0:Js{$ZL4
119.inventory-taking 存货盘点 ]7zDdI|
120.bond certificate 债券 KrVF>bq+
121.stock certificate 股票 {@g3AG%
122.audit report 审计报告 UV)[a%/SB&
123.entity 被审计单位 l3n* b6
124.addressee of the audit report 审计报告的收件人 z_!P0`
125.unqualified opinion 无保留意见 xuO5|{h
126.qualified opinion 保留意见 ^mFuZ~g;?
127.disclaimer of opinion 无法表示意见 hU5[k/ q
128.adverse opinion 否定意见