61.assessed level of material misstatement risk 重大错报风险的评估水平 *7)S%r,?
62.simall business 小规模企业 YK(XS"Kl
63.accounting system 会计系统 FZM
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64.test of control 控制测试 D!81(}p
65.walk-through test 穿行测试 ru#T^AI*^
66.communication 沟通 0G+L1a
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67.flow chart 流程图 eUzU]6h
68.reperformance of internal control 重新执行 ;a#}fX
69.audit evidence 审计证据 Xi 1q]ps
70.substantive procedures 实质性程序 mrhsKmH
71.assertions 认定 Y8x(#qp,
72.esistence 存在 Z5"!0B^ j
73.occurrence 发生 B:.;,@r]
74.completeness 完整性 fhVbJU
75.rights and obligations 权利和义务 2&zn^\%"
76.valuation and allocation 计价和分摊 >DSNKU+j
77.cutoff 截止 aNuZ/9O
78.accuracy 准确性 WO.}DUfG+
79.classification 分类 GGFar\
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80.inspection 检查 KIXwx98
81.supervision of counting 监盘 *[XN.sb8E
82.observation 观察 vHZX9LQU0+
83.confirmation 函证 >cvE_g"?C
84.computation 计算 ux"D
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85.analytical procedures 分析程序 )Tyky%P+iI
86.vouch 核对 G2U5[\
87.trace 追查 ~(Ih~/5\^
88.audit sampling 审计抽样 c,b`N0dOKL
89.error 误差 +9
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90.expected error 预期误差 +ZD
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91.population 总体 ,f-T1v"
92.sampling risk 抽样风险 mcAH1k e
93.non- sampling risk 非抽样风险 [R@q]S/
94.sampling unit 抽样单位 4OqE.LFu
95.statistical sampling 统计抽样 t?3{s\z 8+
96.tolerable error 可容忍误差 QZ:]8MHl]
97.the risk of under reliance 信赖不足风险 /j=DC9_
98.the risk of over reliance 信赖过度风险 )<H
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99.the risk of incorrect rejection 误拒风险 R{
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100. the risk of incorrect acceptance 误受风险 |j.KFu845
101.working trial balance 试算平衡表 [[.&,6
102.index and cross-referencing 索引和交叉索引 7cOg(6N
103.cash receipt 现金收入 _oMs
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104.cash disbursement 现金支出 !."%M^J
105.bank statement 银行对账单 '&_y*"/c
106.bank reconciliation 银行存款余额调节表 -.+KCt G$+
107.balance sheet date 资产负债表日 cNuuzA
108.net realizable value 可变现净值 )cv0$
109.storeroom 仓库 =/ !{<^0
110.sale invoice 销售发票 Kq@m?h
111.price list 价目表 7DC0 W|Fe
112.positive confirmation request 积极式询证函 K~fDv i
113.negative confirmation request 消极式询证函 0NuL9
114.purchase requisition 请购单 Z!s>AgH9u
115.receiving report 验收报告 ((hJmaq
116.gross margin 毛利 I;kUG_c(4
117.manufacturing overhead 制造费用 3;-@<9
118.material requisition 领料单
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119.inventory-taking 存货盘点 .zSimEOF
120.bond certificate 债券 n+RUPZ
121.stock certificate 股票 T9XW%/n
122.audit report 审计报告 K{r1&O>W
123.entity 被审计单位 RT_Pd\(qD
124.addressee of the audit report 审计报告的收件人 8KGv?^M
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125.unqualified opinion 无保留意见 |({UV-`
126.qualified opinion 保留意见 J?qcRg
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127.disclaimer of opinion 无法表示意见 C[87f-g
128.adverse opinion 否定意见