61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 d%|#m)
63.accounting system 会计系统 OEq e^``!
64.test of control 控制测试 !t
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65.walk-through test 穿行测试 QRc=-Wu_(
66.communication 沟通 ;|e 0{Jrz
67.flow chart 流程图 1x5CsmS
68.reperformance of internal control 重新执行 XdXS^QA.s
69.audit evidence 审计证据 {;rpgc
70.substantive procedures 实质性程序 jMN@x]6w
71.assertions 认定 ;`Ch2b1+
72.esistence 存在 _-2n3py
73.occurrence 发生 p!5JO4F$
74.completeness 完整性 2nz'/
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75.rights and obligations 权利和义务 Hw-oh?=
76.valuation and allocation 计价和分摊 Z.#glmw^=R
77.cutoff 截止 G6g=F+X2
78.accuracy 准确性 /3HWP`<x
79.classification 分类 pzp"NKxi
80.inspection 检查 1$!K2=%OXj
81.supervision of counting 监盘 (E]K)d
82.observation 观察 YedipYG9;
83.confirmation 函证 JqhVD@1{
84.computation 计算 mI*>7?
85.analytical procedures 分析程序 ,Onm!LI=
86.vouch 核对 wOl-iN=
87.trace 追查 CX2q7azG
88.audit sampling 审计抽样 u~Cqdr5
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89.error 误差 OX`GN#yl
90.expected error 预期误差 =1B&d
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91.population 总体 nylIP */
92.sampling risk 抽样风险 Bc,z]
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 o sH,(\4_
95.statistical sampling 统计抽样 ?At-
96.tolerable error 可容忍误差 &(1NOy
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97.the risk of under reliance 信赖不足风险 *y@]zNPD
98.the risk of over reliance 信赖过度风险 ju6_L<
99.the risk of incorrect rejection 误拒风险 ap_+C~%+
100. the risk of incorrect acceptance 误受风险 2PW3S{D t
101.working trial balance 试算平衡表 -]MP,P%
102.index and cross-referencing 索引和交叉索引 y#W8] <dS"
103.cash receipt 现金收入 |?Uc:VFF
104.cash disbursement 现金支出 U.9nHo{
105.bank statement 银行对账单 oU6g5
106.bank reconciliation 银行存款余额调节表 fmyS#
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107.balance sheet date 资产负债表日 OnJSu
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108.net realizable value 可变现净值 #SUq.A
109.storeroom 仓库 ^]K)V
110.sale invoice 销售发票 ~x\Q\Cxp
111.price list 价目表 eWs^[^c.<
112.positive confirmation request 积极式询证函 f
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113.negative confirmation request 消极式询证函 x1ex}_\
114.purchase requisition 请购单 im\Ws./
115.receiving report 验收报告 [vT,zM
116.gross margin 毛利 _!Q\Xn
117.manufacturing overhead 制造费用 f}uCiV!?v
118.material requisition 领料单 C#cEMKa
119.inventory-taking 存货盘点 vDb}CQ\
120.bond certificate 债券 LKG|S<s
121.stock certificate 股票 P"VLGa
122.audit report 审计报告 +\m!#CSA
123.entity 被审计单位 :G)x+0u
124.addressee of the audit report 审计报告的收件人 %'<
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125.unqualified opinion 无保留意见 =l_"M
126.qualified opinion 保留意见 ,4$J|^T&
127.disclaimer of opinion 无法表示意见 HAdm,
128.adverse opinion 否定意见