61.assessed level of material misstatement risk 重大错报风险的评估水平 &-1./?
62.simall business 小规模企业 K+T.o6+
63.accounting system 会计系统 60Z]M+8y8
64.test of control 控制测试 M/*NM= -a
65.walk-through test 穿行测试 cW``M.d'F
66.communication 沟通 u7;~
67.flow chart 流程图 <fdPLw;@e4
68.reperformance of internal control 重新执行 ~^vC,]hU
69.audit evidence 审计证据 ]/T-t1D
70.substantive procedures 实质性程序 GPWr>B.{:S
71.assertions 认定 @:x"]!1
72.esistence 存在 !eJCM`cp
73.occurrence 发生 YGsS4ia*4i
74.completeness 完整性 gq5qRi`q
75.rights and obligations 权利和义务 Be}$I_95\P
76.valuation and allocation 计价和分摊 jv
zBh-!
77.cutoff 截止 IB|]fzy
78.accuracy 准确性 &&L"&Rc
79.classification 分类
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80.inspection 检查 T!Sj<,r+j
81.supervision of counting 监盘 ^UA(HthY
82.observation 观察 &gc`<kLu
83.confirmation 函证 +@VYs*&&
84.computation 计算 G*\h\@
85.analytical procedures 分析程序 iQ^:
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86.vouch 核对 o7+>G
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87.trace 追查 jK8'T_Pah
88.audit sampling 审计抽样 5%
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89.error 误差 yZJ*dadAr
90.expected error 预期误差 ~k'V*ERNSj
91.population 总体 NfE.N&vI_c
92.sampling risk 抽样风险 iS@\ =CK
93.non- sampling risk 非抽样风险 ^^(<c,NX#M
94.sampling unit 抽样单位 0p fnV%
95.statistical sampling 统计抽样 fn9#>~vrD
96.tolerable error 可容忍误差 6(sIYZ2yq
97.the risk of under reliance 信赖不足风险 Poa?Ej
98.the risk of over reliance 信赖过度风险 Qrz4}0
99.the risk of incorrect rejection 误拒风险 |xr32gs
100. the risk of incorrect acceptance 误受风险 %d: A`7x
101.working trial balance 试算平衡表 /f1'm@8;
102.index and cross-referencing 索引和交叉索引 v\ZBv zd
103.cash receipt 现金收入 F?Or;p5`Y
104.cash disbursement 现金支出 jnoL2JR[=-
105.bank statement 银行对账单 !;>(ie\
106.bank reconciliation 银行存款余额调节表 uC~g#[I QM
107.balance sheet date 资产负债表日 SvK1.NUa
108.net realizable value 可变现净值 +zWrLf_Rc
109.storeroom 仓库 JatHSW7j9
110.sale invoice 销售发票 X9
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111.price list 价目表 OR+A_:c.D
112.positive confirmation request 积极式询证函 2w?G.pO#
113.negative confirmation request 消极式询证函 ,m07p~,V
114.purchase requisition 请购单 {TZE/A3D,
115.receiving report 验收报告 b2h":G|s
116.gross margin 毛利 OoP@-D"e
117.manufacturing overhead 制造费用 za,
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118.material requisition 领料单 um8AdiK
119.inventory-taking 存货盘点 /~}_h O$S
120.bond certificate 债券 8.I9}_
121.stock certificate 股票 'o\;x"YJ
122.audit report 审计报告 > zL|8f
123.entity 被审计单位 *kaJ*Ti-/
124.addressee of the audit report 审计报告的收件人 ,VD6s!(
125.unqualified opinion 无保留意见 |*Ot/TvG
126.qualified opinion 保留意见 |#TXE|#ux
127.disclaimer of opinion 无法表示意见 [Hcaw
128.adverse opinion 否定意见