61.assessed level of material misstatement risk 重大错报风险的评估水平 34%RZG_o'
62.simall business 小规模企业 oPXkYW
63.accounting system 会计系统 ujR_"r|l
64.test of control 控制测试 FrL]^59a
65.walk-through test 穿行测试 S~;4*7+?:
66.communication 沟通 ToXki,
67.flow chart 流程图 P(,p'I;j
68.reperformance of internal control 重新执行
`lO[x.[
69.audit evidence 审计证据 =F]FP5V
70.substantive procedures 实质性程序 HUv/ ~^<
71.assertions 认定 <b`E_
72.esistence 存在 ->g*</
73.occurrence 发生 X\@C.H2ttY
74.completeness 完整性 5qZ1FE
75.rights and obligations 权利和义务 DRp~jW(\y
76.valuation and allocation 计价和分摊 h?BFvbAt
77.cutoff 截止 Z{ X|6.
78.accuracy 准确性 =u2l.CX
79.classification 分类 !'&n-Q
80.inspection 检查 ]|zp0d=&o
81.supervision of counting 监盘 V )x$|!(
82.observation 观察 t\{'F7
83.confirmation 函证 t>urc
84.computation 计算 $JJrSwR<h
85.analytical procedures 分析程序 mpuq 9)6
86.vouch 核对 .<x&IJ /
87.trace 追查 x7:s]<kE
88.audit sampling 审计抽样 El[)?
+;D
89.error 误差 jV>raCK_
90.expected error 预期误差 uW@oyZUj
91.population 总体 ES.fOdx
92.sampling risk 抽样风险 T92Ue
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93.non- sampling risk 非抽样风险 rV R1wsaL
94.sampling unit 抽样单位 k.vBj~xU
95.statistical sampling 统计抽样 0?\Zm)Q~(
96.tolerable error 可容忍误差 4cabP}gBk
97.the risk of under reliance 信赖不足风险 5_I->-<
98.the risk of over reliance 信赖过度风险 nrxo&9[@n
99.the risk of incorrect rejection 误拒风险 z(_Ss@ $
100. the risk of incorrect acceptance 误受风险 jkiFLtB@V
101.working trial balance 试算平衡表 #fM#p+v
102.index and cross-referencing 索引和交叉索引 fPn>v)lN{
103.cash receipt 现金收入 E9Np 0M<
104.cash disbursement 现金支出 RrX[|GLSJ
105.bank statement 银行对账单 "a
ueL/dgN
106.bank reconciliation 银行存款余额调节表 [ sN EHf
107.balance sheet date 资产负债表日 #(#Wv?r6
108.net realizable value 可变现净值 5!DBmAB
109.storeroom 仓库 P9^-6;'Y
110.sale invoice 销售发票 Oiz ,w7LRh
111.price list 价目表 =j5MFX.-o
112.positive confirmation request 积极式询证函 n>+mL"hs
113.negative confirmation request 消极式询证函 CFzNwgv]z
114.purchase requisition 请购单 Hfwq/Is
115.receiving report 验收报告 M=FxB;v
116.gross margin 毛利 &x[E;P*Fg
117.manufacturing overhead 制造费用 DnCP
aM4%
118.material requisition 领料单 5][Ztx
119.inventory-taking 存货盘点 AsAT_yv#
120.bond certificate 债券 )6,de2Pb
121.stock certificate 股票 /y _O4
122.audit report 审计报告 F(k.,0Nc
123.entity 被审计单位 /^X/ 8
124.addressee of the audit report 审计报告的收件人 *.sVr7=
j
125.unqualified opinion 无保留意见 # {w9s0:
126.qualified opinion 保留意见 /<@SFF .
127.disclaimer of opinion 无法表示意见 1|kvPo#
128.adverse opinion 否定意见