61.assessed level of material misstatement risk 重大错报风险的评估水平 i2@VB6]?
62.simall business 小规模企业 8UXjm_B^'
63.accounting system 会计系统 h%o%fH&F!
64.test of control 控制测试 RHaI ~jb
65.walk-through test 穿行测试 \kp8S'qVo
66.communication 沟通 O!mvJD
67.flow chart 流程图 $h2){*5E{
68.reperformance of internal control 重新执行 eK6hS_E
69.audit evidence 审计证据 >QjAoDVX?
70.substantive procedures 实质性程序 $Z!`Hb
71.assertions 认定 @GBxL*e
72.esistence 存在 3VsW@SG7N
73.occurrence 发生 W^0w
74.completeness 完整性 KX76UW
75.rights and obligations 权利和义务 NO~*T?&
76.valuation and allocation 计价和分摊 @E;=*9ek{u
77.cutoff 截止 9E
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78.accuracy 准确性 -(~.6WnhS
79.classification 分类 n(b(yXYm]
80.inspection 检查 gw
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81.supervision of counting 监盘 _g+JA3sIJ
82.observation 观察 @XgKYm
83.confirmation 函证 `Bo*{}E
84.computation 计算 LM$W*
85.analytical procedures 分析程序 di?K"Z>
86.vouch 核对 cQ/5qg
87.trace 追查 kY&k-K\
88.audit sampling 审计抽样 O,J>/
89.error 误差 E.r>7`E
90.expected error 预期误差 MC?,UDNd%
91.population 总体 &qMPq->
92.sampling risk 抽样风险 {E
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93.non- sampling risk 非抽样风险 H(R1o~
94.sampling unit 抽样单位 cWEE%
95.statistical sampling 统计抽样 '[U8}z3
96.tolerable error 可容忍误差 W,4QzcQR
97.the risk of under reliance 信赖不足风险 Ozw;(fDaU
98.the risk of over reliance 信赖过度风险 ~o82uw?
99.the risk of incorrect rejection 误拒风险 ]Uw<$!$-]s
100. the risk of incorrect acceptance 误受风险 DQNnNsP:M-
101.working trial balance 试算平衡表 lphFhxJA{
102.index and cross-referencing 索引和交叉索引 0)%YNaskj
103.cash receipt 现金收入 k>F'ypm
104.cash disbursement 现金支出 N
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105.bank statement 银行对账单 !,l9@eJQ
106.bank reconciliation 银行存款余额调节表 IC#>X5
107.balance sheet date 资产负债表日 <A<{,:5C
108.net realizable value 可变现净值 iocI:b<
109.storeroom 仓库 P7J>+cm
110.sale invoice 销售发票 K\>tA)IPSV
111.price list 价目表 <:(6EKJAq}
112.positive confirmation request 积极式询证函 ;KOLNi-B&
113.negative confirmation request 消极式询证函 x9$` W
114.purchase requisition 请购单 stG~AC
115.receiving report 验收报告 |>27'#JC
116.gross margin 毛利 3 ,>0a
117.manufacturing overhead 制造费用 Tu@8}C
118.material requisition 领料单
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119.inventory-taking 存货盘点 /,1D)0
120.bond certificate 债券 5j:0Yt
121.stock certificate 股票 4FEk5D
122.audit report 审计报告 IN4=YrM^
123.entity 被审计单位 /+8JCp
124.addressee of the audit report 审计报告的收件人 T#M,~lD
125.unqualified opinion 无保留意见 O>qll6]{@
126.qualified opinion 保留意见 ZZWD8AX
127.disclaimer of opinion 无法表示意见 'Hc-~l>D
128.adverse opinion 否定意见