61.assessed level of material misstatement risk 重大错报风险的评估水平 G^#>HE|
62.simall business 小规模企业 Ycspdl+(S$
63.accounting system 会计系统 S-88m/"]s
64.test of control 控制测试 Qd
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65.walk-through test 穿行测试 RuIBOo\XL7
66.communication 沟通 k|?[EWIi^
67.flow chart 流程图 ?%UiW7}j';
68.reperformance of internal control 重新执行 vm_]X{80;
69.audit evidence 审计证据 m2jts(stp
70.substantive procedures 实质性程序 Z>bNU
71.assertions 认定 o]Ne|PEpO
72.esistence 存在 m^!j)\sM5
73.occurrence 发生 R$hIgw+p[
74.completeness 完整性 (,#m
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75.rights and obligations 权利和义务 b7dsi|Yo
76.valuation and allocation 计价和分摊 g^(gT
77.cutoff 截止 Wn+s:ov
78.accuracy 准确性 f^B'BioW(
79.classification 分类 X+N5iT
80.inspection 检查 v0oVbHO5<
81.supervision of counting 监盘 ub-e! {
82.observation 观察 g/!MEOVx
83.confirmation 函证 sV,Yz3E<u$
84.computation 计算 xm1di@
85.analytical procedures 分析程序 x>Q% hl
86.vouch 核对 [;Lgbgt3f
87.trace 追查 7)jN:+4N
88.audit sampling 审计抽样 ^C~Ryw7
89.error 误差 ygIn6.p
90.expected error 预期误差 3=sBe HL
91.population 总体 n4S
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92.sampling risk 抽样风险 v{t
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93.non- sampling risk 非抽样风险 AZc=Bbh
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 Slg*[r#
96.tolerable error 可容忍误差 G`O*AQ}[
97.the risk of under reliance 信赖不足风险 >P~*@>e
98.the risk of over reliance 信赖过度风险 6_KvS
99.the risk of incorrect rejection 误拒风险 TU^ZvAO&
100. the risk of incorrect acceptance 误受风险 4x[_lsj
101.working trial balance 试算平衡表 y*+8Z&i.:
102.index and cross-referencing 索引和交叉索引 FqA
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103.cash receipt 现金收入 Ut\:jV=f
104.cash disbursement 现金支出 Dh2Cj-|
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105.bank statement 银行对账单 HL4=P,'
106.bank reconciliation 银行存款余额调节表 A/2$~4,
107.balance sheet date 资产负债表日 nL=+`aq_
108.net realizable value 可变现净值 dB6,pY(
109.storeroom 仓库 ptT-{vG
110.sale invoice 销售发票
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111.price list 价目表 F><_gIT
112.positive confirmation request 积极式询证函 uM1$3<
113.negative confirmation request 消极式询证函 /-FV1G,h
114.purchase requisition 请购单 ;hDk gp
115.receiving report 验收报告 D
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116.gross margin 毛利 gjG SI'M0B
117.manufacturing overhead 制造费用 6WZffB{-TK
118.material requisition 领料单 __9FQ{Ra
119.inventory-taking 存货盘点 &mVClq
120.bond certificate 债券 r6uN6XCM
121.stock certificate 股票 G4SA
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122.audit report 审计报告 Fnak:R0
123.entity 被审计单位 LEPLoF3,
124.addressee of the audit report 审计报告的收件人 fEL 9J{
125.unqualified opinion 无保留意见 n46!H0mJ
126.qualified opinion 保留意见 v; i4ZSV^A
127.disclaimer of opinion 无法表示意见 ;&6
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128.adverse opinion 否定意见