61.assessed level of material misstatement risk 重大错报风险的评估水平 b9#(I~}
62.simall business 小规模企业 ,`RX~ H=C
63.accounting system 会计系统 P9qIq]M
64.test of control 控制测试 T9%|B9FeJ
65.walk-through test 穿行测试 ?>U=bA
66.communication 沟通 kS&>g
67.flow chart 流程图 EPH
n"YK
68.reperformance of internal control 重新执行 343d`FRa}
69.audit evidence 审计证据 4_iA<}>|
70.substantive procedures 实质性程序 37kVJQcA1
71.assertions 认定 n42\ty9
72.esistence 存在 {| hg3R~A
73.occurrence 发生 Axns
74.completeness 完整性 MJqWc6{ n
75.rights and obligations 权利和义务 ,mHUo4h1O
76.valuation and allocation 计价和分摊 g)
^s+Y
77.cutoff 截止 P`{$7ST'Hh
78.accuracy 准确性 GC7 WRA
79.classification 分类 8Th,C{
80.inspection 检查 w&p(/y
81.supervision of counting 监盘 -z+,j(@
82.observation 观察 zG<<MR/<
83.confirmation 函证 ` 6*]c n#(
84.computation 计算 O=V_7I5
85.analytical procedures 分析程序 ]vB\yQ
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86.vouch 核对 ha$1vi}b
87.trace 追查 !L9OJ1F
88.audit sampling 审计抽样 gN/>y1{a
89.error 误差 \u{4=-C.
90.expected error 预期误差 Lo_+W1+
91.population 总体 &K60n6q{aQ
92.sampling risk 抽样风险 ,3 /o7 '
93.non- sampling risk 非抽样风险 #@OPi6.#!<
94.sampling unit 抽样单位 d8vf
kVB
95.statistical sampling 统计抽样 VqV [ @[P
96.tolerable error 可容忍误差 X*@ tp,t
97.the risk of under reliance 信赖不足风险 u%e
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98.the risk of over reliance 信赖过度风险 w-e{_R
99.the risk of incorrect rejection 误拒风险 ws5Ue4g|
100. the risk of incorrect acceptance 误受风险 cjPXrDl{\
101.working trial balance 试算平衡表 yD7}
102.index and cross-referencing 索引和交叉索引 L55UeP\
103.cash receipt 现金收入 ;10YG6:
104.cash disbursement 现金支出 5Y^"&h[
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105.bank statement 银行对账单 Lu.+J]Rz
106.bank reconciliation 银行存款余额调节表 z8ZQL.z%h
107.balance sheet date 资产负债表日 p>+9pxx~U
108.net realizable value 可变现净值 p__wBUB
109.storeroom 仓库 D)ri_w!Q
110.sale invoice 销售发票 ltgtD k
111.price list 价目表 ^_|kEvk0
112.positive confirmation request 积极式询证函 I:
iMRvp
113.negative confirmation request 消极式询证函 eNK
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114.purchase requisition 请购单 `8W HVC$
115.receiving report 验收报告 CUI+@|]%
116.gross margin 毛利 iBAP,cR?`
117.manufacturing overhead 制造费用 9;U?
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118.material requisition 领料单 6 Ln~b <I
119.inventory-taking 存货盘点 *PnO$q@`
120.bond certificate 债券 `"&Nw,C
121.stock certificate 股票 WM
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122.audit report 审计报告 *"8Ls0!
123.entity 被审计单位 Ha-]U:Vcx
124.addressee of the audit report 审计报告的收件人 A)sYde(
125.unqualified opinion 无保留意见 (?\+
126.qualified opinion 保留意见 rnj$u-8
127.disclaimer of opinion 无法表示意见 -C
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128.adverse opinion 否定意见