61.assessed level of material misstatement risk 重大错报风险的评估水平 Pp7}|/
62.simall business 小规模企业 b2aPo M=
63.accounting system 会计系统 VE+Q Y9(
64.test of control 控制测试 WNrgqyM
65.walk-through test 穿行测试 =5l7{i*`
66.communication 沟通 &?"
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67.flow chart 流程图 ZN~:^,PO/
68.reperformance of internal control 重新执行 p[4KN(PyK
69.audit evidence 审计证据 R+Dx#Wn I
70.substantive procedures 实质性程序 jutEb@nog
71.assertions 认定 3BAls+<p o
72.esistence 存在 y))d[1E
73.occurrence 发生 oS 7 q#`
74.completeness 完整性 Z
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75.rights and obligations 权利和义务 n2zJ'
76.valuation and allocation 计价和分摊 &W `."
77.cutoff 截止 2.{:PM4Z4
78.accuracy 准确性 fW~r%u
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79.classification 分类 i^e
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80.inspection 检查 St7ZyN1
81.supervision of counting 监盘 tV%:sk^d
82.observation 观察 >'iXwe-
83.confirmation 函证 }b)7gd=
84.computation 计算 +)k%jIi!
85.analytical procedures 分析程序 ?){V7<'?y
86.vouch 核对 pUutI|mt/
87.trace 追查 8C7$8x]mM
88.audit sampling 审计抽样 &}_ $@
89.error 误差 bW\OKI1
90.expected error 预期误差 f]W$4f{
91.population 总体 9gVu:o 1/
92.sampling risk 抽样风险 48vKUAzx`
93.non- sampling risk 非抽样风险 KV0M^B|W
94.sampling unit 抽样单位 b-ZC~#?|b
95.statistical sampling 统计抽样 ?9'Ukw`
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96.tolerable error 可容忍误差 -L%tiz`_
97.the risk of under reliance 信赖不足风险 [0<N[KZ)
98.the risk of over reliance 信赖过度风险 U2m86@E
99.the risk of incorrect rejection 误拒风险 F6J,:
100. the risk of incorrect acceptance 误受风险 #\3(rzQVO
101.working trial balance 试算平衡表 }G}2Y (
102.index and cross-referencing 索引和交叉索引 m%hI@'
103.cash receipt 现金收入 O
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104.cash disbursement 现金支出 P>n}\"z4
105.bank statement 银行对账单 D@A@5pvS
106.bank reconciliation 银行存款余额调节表 mj:X'BVA
107.balance sheet date 资产负债表日 ~3bH2,{L[
108.net realizable value 可变现净值 i,|2F9YH
109.storeroom 仓库 OZ##x
110.sale invoice 销售发票 mucKmb/
111.price list 价目表 z/Z
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112.positive confirmation request 积极式询证函 CzDJbvv]
113.negative confirmation request 消极式询证函 8WU_d`DF
114.purchase requisition 请购单 i
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115.receiving report 验收报告 m%au* 0p
116.gross margin 毛利 <*k]Aa3y
117.manufacturing overhead 制造费用 tk=~b}8
118.material requisition 领料单 x.W93e[]H
119.inventory-taking 存货盘点 Iow45R~]
120.bond certificate 债券 U0>Uqk",
121.stock certificate 股票 Cn+'!?!d,
122.audit report 审计报告 zv/owK
123.entity 被审计单位 L
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124.addressee of the audit report 审计报告的收件人 En-BT0o
125.unqualified opinion 无保留意见 "
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126.qualified opinion 保留意见 /WqiGkHV*
127.disclaimer of opinion 无法表示意见 %*J'!PC9n
128.adverse opinion 否定意见