61.assessed level of material misstatement risk 重大错报风险的评估水平 h@a+NE8
62.simall business 小规模企业 OpHsob~
63.accounting system 会计系统 %2v4<icvq
64.test of control 控制测试 LD!Q8"
65.walk-through test 穿行测试 D9M:^
66.communication 沟通 =UV`.d2[
67.flow chart 流程图 }iuWAFZbGS
68.reperformance of internal control 重新执行 iX)%Q
69.audit evidence 审计证据 jy'13G/b\
70.substantive procedures 实质性程序 IIbYfPiO
71.assertions 认定 YpqrZWvh
72.esistence 存在 AM!G1^c
73.occurrence 发生 T?X_c"{8M
74.completeness 完整性 Dc
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75.rights and obligations 权利和义务 i-6Z"b{
76.valuation and allocation 计价和分摊 1')%`~
77.cutoff 截止 uCcYPvm
78.accuracy 准确性 Dd\jHF>u
79.classification 分类 [UH||qW
80.inspection 检查 r(P(Rj2~
81.supervision of counting 监盘 kBffF@{
82.observation 观察 +llR204
83.confirmation 函证 AB4(+S*LA
84.computation 计算 =uS9JU^E
85.analytical procedures 分析程序 jbAx;Xt'=M
86.vouch 核对 x@[rms
87.trace 追查 %\:[ o
88.audit sampling 审计抽样 ,k;^G><
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89.error 误差 *6>.!&
90.expected error 预期误差 mGK|ihYu
91.population 总体 sfNE68I2
92.sampling risk 抽样风险 qw^uPs7Uw
93.non- sampling risk 非抽样风险 [C'JH//q*t
94.sampling unit 抽样单位 maN
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95.statistical sampling 统计抽样 Hg=";,J
96.tolerable error 可容忍误差 w9bbMx
97.the risk of under reliance 信赖不足风险 #~
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98.the risk of over reliance 信赖过度风险 Rd#WMo2Xd
99.the risk of incorrect rejection 误拒风险 xsD($_
100. the risk of incorrect acceptance 误受风险 =o$sxb
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101.working trial balance 试算平衡表 hbY5l}\5
102.index and cross-referencing 索引和交叉索引 ~GZY 5HF
103.cash receipt 现金收入 Jt}Bpg!J
104.cash disbursement 现金支出 fSokm4]vg
105.bank statement 银行对账单 r/u A.Aou^
106.bank reconciliation 银行存款余额调节表 V T\F]Oa#
107.balance sheet date 资产负债表日 H<PtAYFS
108.net realizable value 可变现净值 md"!33 @
109.storeroom 仓库 N(Fp0
110.sale invoice 销售发票 #
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111.price list 价目表 Q|#W#LV,K
112.positive confirmation request 积极式询证函 zo4qG+>o
113.negative confirmation request 消极式询证函 75XJL;W #
114.purchase requisition 请购单 ']2E {V
115.receiving report 验收报告 E2Q[ZoVS
116.gross margin 毛利 +l
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117.manufacturing overhead 制造费用 e4 >_v('
118.material requisition 领料单 =4FXBPoQK
119.inventory-taking 存货盘点 -;^j:L{
120.bond certificate 债券 Z$/xy"
121.stock certificate 股票 JzQ )jdvp
122.audit report 审计报告 tFp Ygff<
123.entity 被审计单位 AP'*Nh@Ik(
124.addressee of the audit report 审计报告的收件人 hEKf6#
125.unqualified opinion 无保留意见 u>2
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126.qualified opinion 保留意见 hoK>~:;
127.disclaimer of opinion 无法表示意见 ^hZ0IM
128.adverse opinion 否定意见