61.assessed level of material misstatement risk 重大错报风险的评估水平 ,1CmB@
62.simall business 小规模企业 tG9C(D`G
63.accounting system 会计系统 <?DI!~
64.test of control 控制测试 >;j&]]-&
65.walk-through test 穿行测试 'ks .TS&
66.communication 沟通 :6(@P1vA 6
67.flow chart 流程图 Cq<Lj
68.reperformance of internal control 重新执行 sieC7raO
69.audit evidence 审计证据 >e-
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70.substantive procedures 实质性程序 EAWBgOO8iC
71.assertions 认定 F+BCzsm7$
72.esistence 存在 Zi\ex\ )5
73.occurrence 发生 ()t~XQ
74.completeness 完整性 qvWi;
75.rights and obligations 权利和义务 |-*50j l
76.valuation and allocation 计价和分摊 vy={ziJ
77.cutoff 截止 Jwj=a1I 53
78.accuracy 准确性 mv,a>Cvs[
79.classification 分类 GCr]x '
80.inspection 检查 >fT%CGLC0
81.supervision of counting 监盘 w03Ur4>T
82.observation 观察 Tu}EAr
83.confirmation 函证 a\,V>}e
84.computation 计算 >6WZSw/Hq
85.analytical procedures 分析程序 iY,oaC~?"N
86.vouch 核对 PX23M|$!
87.trace 追查 r
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88.audit sampling 审计抽样 a[rb-Z
89.error 误差 14uv[z6
90.expected error 预期误差 0/!0W%f[}
91.population 总体 -U_,RMw~
92.sampling risk 抽样风险 Xj30bt
93.non- sampling risk 非抽样风险 H)&i
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94.sampling unit 抽样单位 x11r iK
95.statistical sampling 统计抽样 ld({1jpX,
96.tolerable error 可容忍误差 %FqQ+0^
97.the risk of under reliance 信赖不足风险 %2\Pe 2Z
98.the risk of over reliance 信赖过度风险 x\:KfYr4Y;
99.the risk of incorrect rejection 误拒风险 }|M:MJ`
100. the risk of incorrect acceptance 误受风险 LLzxCMc9*
101.working trial balance 试算平衡表 \4<|QE
102.index and cross-referencing 索引和交叉索引 G^VOA4
103.cash receipt 现金收入 [wQJVYv
104.cash disbursement 现金支出 &AeNrtGu
105.bank statement 银行对账单 b&_Ifx_YF
106.bank reconciliation 银行存款余额调节表 L>7@!/9L
107.balance sheet date 资产负债表日 ywyg(8>zE
108.net realizable value 可变现净值 EASmB
109.storeroom 仓库 }F9#3W&`c
110.sale invoice 销售发票 W
9}xfy09
111.price list 价目表 *6=9 8C4I
112.positive confirmation request 积极式询证函 (ToD
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113.negative confirmation request 消极式询证函 EDnZ/)6Gg
114.purchase requisition 请购单 %WmTG }L)
115.receiving report 验收报告 eMV8`&c'
116.gross margin 毛利
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117.manufacturing overhead 制造费用 (LXYx<
118.material requisition 领料单 !SnLvW89Z
119.inventory-taking 存货盘点 T9kc(i'
120.bond certificate 债券 9Nv?j=*$
121.stock certificate 股票 =h
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122.audit report 审计报告 =_@) KWeX$
123.entity 被审计单位 cuy9QBB
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124.addressee of the audit report 审计报告的收件人 lt2MB#
125.unqualified opinion 无保留意见 w"QZ7EyJ
126.qualified opinion 保留意见 7D'D7=Z.
127.disclaimer of opinion 无法表示意见 c1y+kvv
128.adverse opinion 否定意见