61.assessed level of material misstatement risk 重大错报风险的评估水平
F
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62.simall business 小规模企业 &,3s2,1U(
63.accounting system 会计系统 mU
64.test of control 控制测试 @!j6y(@
65.walk-through test 穿行测试 <lNNT6[/r
66.communication 沟通 aOd|;Z
67.flow chart 流程图 o4OB xHKy
68.reperformance of internal control 重新执行 m9\"B3sr
69.audit evidence 审计证据 !* KQ2#e
70.substantive procedures 实质性程序 54B`T/>R:E
71.assertions 认定 =CD.pw)B1
72.esistence 存在 J}+N\V~
73.occurrence 发生 Ekik_!aB
74.completeness 完整性 Zy.A9Bh~
75.rights and obligations 权利和义务 wt;`_}g
76.valuation and allocation 计价和分摊 Kv9FqrDj
77.cutoff 截止 I3b*sx$
78.accuracy 准确性 _sZ&=-FR
79.classification 分类 %Ofw"W
80.inspection 检查 7h0u7 N
81.supervision of counting 监盘 Q`NdsS2
82.observation 观察 6k![v@2R
83.confirmation 函证 [8q`~S%-]
84.computation 计算 XA(.O|V
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85.analytical procedures 分析程序 +> d;%K
86.vouch 核对 9+$IulOvk
87.trace 追查 k}I65 ^l#
88.audit sampling 审计抽样 .o5K X*
89.error 误差 IW>~Y l?
90.expected error 预期误差 :475FPy]
91.population 总体 =
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92.sampling risk 抽样风险 AAW] Y#UwW
93.non- sampling risk 非抽样风险 _cC1u7U9
94.sampling unit 抽样单位 + !"YC
95.statistical sampling 统计抽样 a7uL{*ZR
96.tolerable error 可容忍误差 n%G[Y^^
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97.the risk of under reliance 信赖不足风险 1RX-`"^+
98.the risk of over reliance 信赖过度风险 n*' :,m
99.the risk of incorrect rejection 误拒风险 ?.uhp
100. the risk of incorrect acceptance 误受风险 6Vncr}
101.working trial balance 试算平衡表 :Ny[?jtc
102.index and cross-referencing 索引和交叉索引 -;ra(L`
103.cash receipt 现金收入 ->o[ S0
104.cash disbursement 现金支出 fAz4>_4
105.bank statement 银行对账单 p&u\gSo
106.bank reconciliation 银行存款余额调节表 <;'{Tj-"
107.balance sheet date 资产负债表日 ,3iD/8_
108.net realizable value 可变现净值 LAM{
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109.storeroom 仓库 !Q<3TfC
110.sale invoice 销售发票 98
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111.price list 价目表 R,["w98a
112.positive confirmation request 积极式询证函 .Y^3G7On
113.negative confirmation request 消极式询证函 6d6Dk>(V
114.purchase requisition 请购单 Cg%Owe/E?0
115.receiving report 验收报告 - US>].
116.gross margin 毛利 Y:#B0FD,gC
117.manufacturing overhead 制造费用 nk_X_y
118.material requisition 领料单 2<h~:
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119.inventory-taking 存货盘点 ?u;m
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120.bond certificate 债券 zHg=K /
121.stock certificate 股票 w|6?A-
122.audit report 审计报告 *GY8#Az
123.entity 被审计单位 F(Zf=$cx
124.addressee of the audit report 审计报告的收件人 o0F,!}
125.unqualified opinion 无保留意见 Q9h=1G\K
126.qualified opinion 保留意见 Z__fwv.X[
127.disclaimer of opinion 无法表示意见 |,S]EHIy
128.adverse opinion 否定意见