61.assessed level of material misstatement risk 重大错报风险的评估水平 L9@&2?k
62.simall business 小规模企业 EM/@T}
63.accounting system 会计系统 Ai/b\:V9S
64.test of control 控制测试 GG0R}',0
65.walk-through test 穿行测试 VB?Ohk]<
66.communication 沟通 Y=
]dvc
67.flow chart 流程图 r} P<iX
68.reperformance of internal control 重新执行 9&2Vm;F_
69.audit evidence 审计证据 7As|Ns`
70.substantive procedures 实质性程序 z9p05NFH
71.assertions 认定 J%jB?2
1:o
72.esistence 存在 }#qGqY*@LK
73.occurrence 发生 IZm(`b;t^
74.completeness 完整性 Hw|AA?,0-
75.rights and obligations 权利和义务 ? B
E6
76.valuation and allocation 计价和分摊 f_imyzP
77.cutoff 截止 E^rbcGJ
78.accuracy 准确性 C:uz6i1
79.classification 分类 dTL5-@
80.inspection 检查 qBQ`~4s
81.supervision of counting 监盘 k $fGom
82.observation 观察 H> '>3]G
83.confirmation 函证 S<L.c
84.computation 计算 fsEzpUY:{W
85.analytical procedures 分析程序 `$~RxzZ g
86.vouch 核对 5hbJOo0BZ
87.trace 追查 3VUWX5K?
88.audit sampling 审计抽样 |hO~X~P
89.error 误差 >rP#ukr5
90.expected error 预期误差 @_"9D y Y%
91.population 总体 wBInq~K_
92.sampling risk 抽样风险 1O!/g
93.non- sampling risk 非抽样风险 r&2~~_d3y
94.sampling unit 抽样单位 `- \/$M9s=
95.statistical sampling 统计抽样 &%2*Wu;
96.tolerable error 可容忍误差 %',F
97.the risk of under reliance 信赖不足风险 GCttXAto
98.the risk of over reliance 信赖过度风险 eVR5Xar
99.the risk of incorrect rejection 误拒风险 +e-,ST&w(
100. the risk of incorrect acceptance 误受风险 c=[O
`/f
101.working trial balance 试算平衡表 O$g_@B0E1
102.index and cross-referencing 索引和交叉索引 HeK
h>
103.cash receipt 现金收入 r,]#b[:.s|
104.cash disbursement 现金支出 [<,~3oRu
105.bank statement 银行对账单 `?y
<>m*
106.bank reconciliation 银行存款余额调节表 M@(^AK{mU
107.balance sheet date 资产负债表日 mrJQ#
108.net realizable value 可变现净值
HJC(\\~
109.storeroom 仓库 y?)}8T^
110.sale invoice 销售发票 $v`afd y
111.price list 价目表 :qvI%1cP=
112.positive confirmation request 积极式询证函 DS2)@
113.negative confirmation request 消极式询证函 pCu!l#J
114.purchase requisition 请购单 ;oxAe<VIj
115.receiving report 验收报告 e*
116.gross margin 毛利 ZO7&vF}
117.manufacturing overhead 制造费用 kJ
An4I.l
118.material requisition 领料单 ,=~z6[
119.inventory-taking 存货盘点 Dl&GJ`&:p
120.bond certificate 债券 ~aXqU#8
121.stock certificate 股票 E_1="&p
122.audit report 审计报告 : 5U"XY x@
123.entity 被审计单位 ;c-3g]
124.addressee of the audit report 审计报告的收件人 aP&D9%5
125.unqualified opinion 无保留意见 4<X!<]3]
126.qualified opinion 保留意见 `Ci4YDaz;k
127.disclaimer of opinion 无法表示意见 /_\#zC[
128.adverse opinion 否定意见