61.assessed level of material misstatement risk 重大错报风险的评估水平 <GgtP55
62.simall business 小规模企业 >^f)|0dn)E
63.accounting system 会计系统 ?U/Wio$@
64.test of control 控制测试 '#i]SU&*
65.walk-through test 穿行测试 I/V )z9
66.communication 沟通 8H#c4%by)
67.flow chart 流程图 ObyuhAR
68.reperformance of internal control 重新执行 d<Q+D1
69.audit evidence 审计证据 .hlQ?\
70.substantive procedures 实质性程序 n~ >h4=h
71.assertions 认定 kad;Wa#h
72.esistence 存在 L^Q+Q)zTh
73.occurrence 发生 d6@jEa-
74.completeness 完整性 :n4:@L<%H
75.rights and obligations 权利和义务 h @,e`Z
76.valuation and allocation 计价和分摊 Rs F3#H
77.cutoff 截止 *Iwk47J ;a
78.accuracy 准确性 ;IuK2iDt<
79.classification 分类 wvmg)4,
80.inspection 检查 4%fN\f
81.supervision of counting 监盘 aDl,
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82.observation 观察 )ehB)X
83.confirmation 函证 f >)Tq'
84.computation 计算 TjUZv 1(L
85.analytical procedures 分析程序 R=amKLD?
86.vouch 核对 Vo 6y8@\
87.trace 追查 *pTO|x{
88.audit sampling 审计抽样 E/7vIg
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89.error 误差 <duBwkiG
90.expected error 预期误差 Y%)h)El
91.population 总体 (' Ko#3b
92.sampling risk 抽样风险 l!;_lH8W$
93.non- sampling risk 非抽样风险 hX8gV~E=y
94.sampling unit 抽样单位 hD$p
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95.statistical sampling 统计抽样 >C:"$x2"#(
96.tolerable error 可容忍误差 xQ#Akd=
97.the risk of under reliance 信赖不足风险 2z.8rNwT
98.the risk of over reliance 信赖过度风险 uRm _
99.the risk of incorrect rejection 误拒风险 up&N CX
100. the risk of incorrect acceptance 误受风险 DN"S,
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 J+@MzkpK
103.cash receipt 现金收入 1<W4>~,wj
104.cash disbursement 现金支出 Q"_T2fl]vP
105.bank statement 银行对账单 Tr+h$M1_Ja
106.bank reconciliation 银行存款余额调节表 hC|5e|S
107.balance sheet date 资产负债表日 5y%un
108.net realizable value 可变现净值 s!@=rq
109.storeroom 仓库 2q-:p8
110.sale invoice 销售发票 X
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111.price list 价目表 #
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112.positive confirmation request 积极式询证函 t +3
113.negative confirmation request 消极式询证函 '9-axIj70
114.purchase requisition 请购单 8tLT'2+H#
115.receiving report 验收报告 rL%]S&M9
116.gross margin 毛利 <78$]Z2we
117.manufacturing overhead 制造费用 Mhb '^\px
118.material requisition 领料单 ASKAgU"h
119.inventory-taking 存货盘点 U]V3DDN
120.bond certificate 债券 O t *K+^I
121.stock certificate 股票 q GpP,
122.audit report 审计报告 C#U<k0R
123.entity 被审计单位 5\akI\
124.addressee of the audit report 审计报告的收件人 !,Xyl}
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125.unqualified opinion 无保留意见 ?k
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126.qualified opinion 保留意见 #Mj$o;SX
127.disclaimer of opinion 无法表示意见 &'5@azU
128.adverse opinion 否定意见