61.assessed level of material misstatement risk 重大错报风险的评估水平 F(*~[*Ff
62.simall business 小规模企业 zlC|Sp af
63.accounting system 会计系统 fx@Hd!nO~"
64.test of control 控制测试 *sI`+4h[
65.walk-through test 穿行测试 2_@vSwC
66.communication 沟通 pp{Za@j
67.flow chart 流程图 | k"?I
68.reperformance of internal control 重新执行 ^E
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 1<#J[$V
71.assertions 认定 u4QPO:,a4
72.esistence 存在 4naL2 Y!
73.occurrence 发生 q{/>hvl
74.completeness 完整性 /Po't(-x
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 HMsTm}d
77.cutoff 截止 6.? Ke8iC
78.accuracy 准确性 L}O_1+b
79.classification 分类 ;O=tSEe
80.inspection 检查 %_xRS
81.supervision of counting 监盘 ~ _C[~-
82.observation 观察 v;.7-9c*
83.confirmation 函证 nbM[?=WS
84.computation 计算 [gm[mwZ
85.analytical procedures 分析程序 rjzRZ
86.vouch 核对 fD1J@57
87.trace 追查 tRU+6D
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88.audit sampling 审计抽样 P/;sZo
89.error 误差
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90.expected error 预期误差 d~f_wN&r
91.population 总体 JSXudz5c
92.sampling risk 抽样风险 dL%?k@R
93.non- sampling risk 非抽样风险 >?iL_YTX
94.sampling unit 抽样单位 (jYHaTL6Y'
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 ,$irJz F
97.the risk of under reliance 信赖不足风险 }RX[J0Prq~
98.the risk of over reliance 信赖过度风险 #({0HFSC:j
99.the risk of incorrect rejection 误拒风险 ((i%h^tGa;
100. the risk of incorrect acceptance 误受风险 Y;3DU1MG0
101.working trial balance 试算平衡表 H8d%_jCr
102.index and cross-referencing 索引和交叉索引 #rSm;'%,
103.cash receipt 现金收入 : vN'eL|#
104.cash disbursement 现金支出 tr 8a_CV
105.bank statement 银行对账单 A:$Qt%c
106.bank reconciliation 银行存款余额调节表 $j61IL3+
107.balance sheet date 资产负债表日 ^|yw)N]Q/
108.net realizable value 可变现净值 FncK#hZ.
109.storeroom 仓库 g?,\bmH E
110.sale invoice 销售发票 * SH5p
111.price list 价目表 tU2 8l.
112.positive confirmation request 积极式询证函 -a:+ h\K
113.negative confirmation request 消极式询证函 8,\toT7
114.purchase requisition 请购单 aewVq@ngq!
115.receiving report 验收报告 wZv"tbAWLV
116.gross margin 毛利 $'D|}=h<Y
117.manufacturing overhead 制造费用 7x8/Vz@\
118.material requisition 领料单 e1$T%?(&[
119.inventory-taking 存货盘点 A$gP: 1&m
120.bond certificate 债券 H_
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121.stock certificate 股票 K|Sh
122.audit report 审计报告 (]*
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123.entity 被审计单位 ``*iK
124.addressee of the audit report 审计报告的收件人 (>O'^W\3p
125.unqualified opinion 无保留意见 /NvHM$5O%
126.qualified opinion 保留意见 .U.Knn
127.disclaimer of opinion 无法表示意见 }7p`8?
128.adverse opinion 否定意见