61.assessed level of material misstatement risk 重大错报风险的评估水平 P~#jvm!
62.simall business 小规模企业 c:iMbJOn#
63.accounting system 会计系统 #B?7{#.1
64.test of control 控制测试 crT[;w
65.walk-through test 穿行测试 {tM D*?C[6
66.communication 沟通 ~\^8
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67.flow chart 流程图 4e(@b3y
68.reperformance of internal control 重新执行 oM VJ+#[x
69.audit evidence 审计证据 2 rH6ap
70.substantive procedures 实质性程序 K%g\\uo
71.assertions 认定 7%<jZ
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72.esistence 存在 eyM3W}[S$/
73.occurrence 发生 Glwpu-@X
74.completeness 完整性 D3Mce|t^
75.rights and obligations 权利和义务 lN&GfPP6
76.valuation and allocation 计价和分摊 4S=lO?\"A
77.cutoff 截止 07#!b~N
78.accuracy 准确性 $DVy$)a!u
79.classification 分类 3_-#
80.inspection 检查 qvscf_%FM
81.supervision of counting 监盘 f]lDJ?+
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82.observation 观察 ^J G
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83.confirmation 函证 HqgH\
84.computation 计算 =_86{wlk
85.analytical procedures 分析程序 #i,O
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86.vouch 核对 0eLK9u3<
87.trace 追查 ooAZ,l=8
88.audit sampling 审计抽样 =Dz[|$dV
89.error 误差 aZ^lI
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90.expected error 预期误差 '71btd1
91.population 总体 n5i}J/Sa2
92.sampling risk 抽样风险 `MD/CFl4
93.non- sampling risk 非抽样风险 oHYD6qJX{
94.sampling unit 抽样单位 <(^pHv7Q
95.statistical sampling 统计抽样 ,>^~u
96.tolerable error 可容忍误差 E%e-R6gl
97.the risk of under reliance 信赖不足风险 ;CW$/^QNr5
98.the risk of over reliance 信赖过度风险 cBA[D~s
99.the risk of incorrect rejection 误拒风险 ~RJg.9V
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 fP|\1Y?CS
102.index and cross-referencing 索引和交叉索引 &
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103.cash receipt 现金收入 Gl:ASPZ6
104.cash disbursement 现金支出 'UyL%h;nJ
105.bank statement 银行对账单 +R_U
106.bank reconciliation 银行存款余额调节表 AM[:Og S
107.balance sheet date 资产负债表日 `zL9dlZ
108.net realizable value 可变现净值 d
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109.storeroom 仓库 ox6rR
110.sale invoice 销售发票 ,Tx8^|b#F
111.price list 价目表 V6k9L*VP
112.positive confirmation request 积极式询证函 ka*UyW}
113.negative confirmation request 消极式询证函 +M*a.ra0OF
114.purchase requisition 请购单 tu'M YY
115.receiving report 验收报告 by<2hLB9Q
116.gross margin 毛利 PjHm#a3zg%
117.manufacturing overhead 制造费用 bo2Od
118.material requisition 领料单 4Bn+L,}.
119.inventory-taking 存货盘点 U`Zn*O~/
120.bond certificate 债券 K"1J1>CHQ
121.stock certificate 股票 [wR8q,2
122.audit report 审计报告 eBB
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123.entity 被审计单位 El%(je,|
124.addressee of the audit report 审计报告的收件人 }dz(DPd
125.unqualified opinion 无保留意见 eG v"&kr
126.qualified opinion 保留意见 [OcD#~drO
127.disclaimer of opinion 无法表示意见 =Vs<DO{|4q
128.adverse opinion 否定意见