61.assessed level of material misstatement risk 重大错报风险的评估水平 &K%aw
62.simall business 小规模企业 @M;(K<%h
63.accounting system 会计系统 o=+Z.-q
64.test of control 控制测试 mNmUUj9z
65.walk-through test 穿行测试 R'K/t|MC
66.communication 沟通 ?H|T&66
67.flow chart 流程图 OYwGz
68.reperformance of internal control 重新执行 s&PM,BFf
69.audit evidence 审计证据 xp \S2@<
70.substantive procedures 实质性程序 !AHAS
71.assertions 认定 y2Bh?>pg
72.esistence 存在 3!9Z=-tD
73.occurrence 发生 <lwuTow
74.completeness 完整性 GlYly5F
75.rights and obligations 权利和义务 "PWl4a&
76.valuation and allocation 计价和分摊 M].8HwC +
77.cutoff 截止 TR vZ
78.accuracy 准确性 Q4'C;<\@(Q
79.classification 分类 @s*,xHE
80.inspection 检查 1i
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81.supervision of counting 监盘 ?bX
82.observation 观察 0%C^8%(x
83.confirmation 函证 [[L-jq.'
84.computation 计算 |Ur"za;%@
85.analytical procedures 分析程序 >l1r,/\\
86.vouch 核对 W:s@L#-
87.trace 追查 v|t{1
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88.audit sampling 审计抽样 rzLd"`
89.error 误差 laREjN/\`
90.expected error 预期误差 cnNOZ$)
91.population 总体 J1F{v)T'?
92.sampling risk 抽样风险 |7F*MP
93.non- sampling risk 非抽样风险 +&v\
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94.sampling unit 抽样单位 4SVW/Zl.?
95.statistical sampling 统计抽样 >IvBUM[Rt
96.tolerable error 可容忍误差 F@W*\3)
97.the risk of under reliance 信赖不足风险 S3\jcgrS
98.the risk of over reliance 信赖过度风险 #a~"K|'G
99.the risk of incorrect rejection 误拒风险 D_D,t8_Y
100. the risk of incorrect acceptance 误受风险 zmFws-+A
101.working trial balance 试算平衡表 M@7Xp)S"
102.index and cross-referencing 索引和交叉索引 MgJ5B(
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103.cash receipt 现金收入 5G*II_j
104.cash disbursement 现金支出 6SEltm(
105.bank statement 银行对账单 [1Dm<G
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106.bank reconciliation 银行存款余额调节表 ?T'][q
107.balance sheet date 资产负债表日 MK$Jj
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108.net realizable value 可变现净值 bH9Le
109.storeroom 仓库 oN,s.Of
110.sale invoice 销售发票 '1+.t$"/tU
111.price list 价目表 BW K IbG
112.positive confirmation request 积极式询证函 vgG}d8MW37
113.negative confirmation request 消极式询证函 =Viy^ieN$
114.purchase requisition 请购单 Hcv u7uD
115.receiving report 验收报告 8C&x MA^
116.gross margin 毛利 wK5_t[[
117.manufacturing overhead 制造费用
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118.material requisition 领料单 "dCzWFet
119.inventory-taking 存货盘点 Xa,&ef&q
120.bond certificate 债券 NB)t7/Us
121.stock certificate 股票 g:~+Pe
122.audit report 审计报告 uH{'gd,q8
123.entity 被审计单位 /&s}<BMHU
124.addressee of the audit report 审计报告的收件人 ,)#.a%EKA
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 McP.9v}H0_
127.disclaimer of opinion 无法表示意见 s (PY/{8
128.adverse opinion 否定意见