61.assessed level of material misstatement risk 重大错报风险的评估水平 C?lcGt!H
62.simall business 小规模企业 O8h%3&
63.accounting system 会计系统 ~`aa5;Ab_
64.test of control 控制测试 L*YynF
65.walk-through test 穿行测试 <StN%2WQ1
66.communication 沟通 19w*!FGX
67.flow chart 流程图 N@t|7~
68.reperformance of internal control 重新执行 7
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69.audit evidence 审计证据 3B84^>U<
70.substantive procedures 实质性程序 ~ _/(t'9
71.assertions 认定 P-?0zF/T$
72.esistence 存在
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73.occurrence 发生 gt@m?w(
74.completeness 完整性 uG,5BV .M
75.rights and obligations 权利和义务 wB.&}p9p
76.valuation and allocation 计价和分摊 9[<)WQe6M
77.cutoff 截止 }H^+A77v
78.accuracy 准确性 A~)D[CV
79.classification 分类 bbE!qk;hEP
80.inspection 检查 hb}+A=A=+
81.supervision of counting 监盘 U/!TKic+
82.observation 观察 k$blEa4
83.confirmation 函证 gEy?s8_,
84.computation 计算 .+$Q<L
85.analytical procedures 分析程序 $g>IyT[
86.vouch 核对 MN\HDKN
87.trace 追查 4K\G16'$v
88.audit sampling 审计抽样 t'n pG}`tE
89.error 误差 pH9VTM.*
90.expected error 预期误差 l3)}qu
91.population 总体 VK m&iidU
92.sampling risk 抽样风险 k>;`FFQU>
93.non- sampling risk 非抽样风险 ].-1v5
94.sampling unit 抽样单位 IxY|>5z
95.statistical sampling 统计抽样 QIG$z?
96.tolerable error 可容忍误差 Mk"^?%PxT
97.the risk of under reliance 信赖不足风险 `dq,>HdW
98.the risk of over reliance 信赖过度风险 %)1y AdG
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99.the risk of incorrect rejection 误拒风险 Tp/6,EE
100. the risk of incorrect acceptance 误受风险 La`N PY_:>
101.working trial balance 试算平衡表 H\ F:95
102.index and cross-referencing 索引和交叉索引 Cd#(X@n
103.cash receipt 现金收入 wW>A_{Y
104.cash disbursement 现金支出 zdB^S%cztS
105.bank statement 银行对账单 ag [ZW
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 ?9
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108.net realizable value 可变现净值 ]_f_w9]
109.storeroom 仓库 e"{{ TcNk
110.sale invoice 销售发票 V?6a8lJ
111.price list 价目表 y%"{I7!A
112.positive confirmation request 积极式询证函 W+I!q:p4H
113.negative confirmation request 消极式询证函 C0T;![/4A
114.purchase requisition 请购单 we;-~A5J
115.receiving report 验收报告 <? q?Mn
116.gross margin 毛利 } Y12
117.manufacturing overhead 制造费用 R@1 xt@?
118.material requisition 领料单 3dg1DR;
119.inventory-taking 存货盘点 j'Fpjt"&=
120.bond certificate 债券 PxvyN_B#>
121.stock certificate 股票 ]C!gQq2'a
122.audit report 审计报告 kMIcK4.MH
123.entity 被审计单位 W!Gq.M
124.addressee of the audit report 审计报告的收件人 6AAz
125.unqualified opinion 无保留意见 BtkOnbz8X
126.qualified opinion 保留意见 i1 }:8Unxf
127.disclaimer of opinion 无法表示意见 t%d Z-Ym
128.adverse opinion 否定意见