61.assessed level of material misstatement risk 重大错报风险的评估水平 p`fUpARA!
62.simall business 小规模企业 %?Yf!)owh
63.accounting system 会计系统 IE+{W~y\
64.test of control 控制测试 c$Z3P%aP'V
65.walk-through test 穿行测试 z\]]d?d?;
66.communication 沟通 DI{VJ&n66
67.flow chart 流程图 _D1Uc|
68.reperformance of internal control 重新执行 ZP
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69.audit evidence 审计证据 F0qpJM,
70.substantive procedures 实质性程序 tBd-?+~7
71.assertions 认定 mSm:>hBd
72.esistence 存在
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73.occurrence 发生 QbjO*:c4
74.completeness 完整性 (u-K^xC
75.rights and obligations 权利和义务 v6uR[18
76.valuation and allocation 计价和分摊 -GJ~xcf0
77.cutoff 截止 K|%.mcs4
78.accuracy 准确性 oJ734v [X
79.classification 分类 >x9@
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80.inspection 检查 ^hr^f;N
81.supervision of counting 监盘 j#
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82.observation 观察 Gf_Je
83.confirmation 函证 "
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84.computation 计算 <'N"GLJ
85.analytical procedures 分析程序 i/E"E7
86.vouch 核对 />Kd w
87.trace 追查 {k*rD!tT
88.audit sampling 审计抽样 He vZ}.
89.error 误差 td JA?
90.expected error 预期误差 6|:K1bI)
91.population 总体 +txFdc
92.sampling risk 抽样风险 c|RT
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93.non- sampling risk 非抽样风险 K~Nx;{{d
94.sampling unit 抽样单位 VUnO&zV{
95.statistical sampling 统计抽样 %;/?DQU
96.tolerable error 可容忍误差 KG<. s<
97.the risk of under reliance 信赖不足风险 N!!=9'fGF
98.the risk of over reliance 信赖过度风险 dDYD6
99.the risk of incorrect rejection 误拒风险 ~+|Vzm|S}
100. the risk of incorrect acceptance 误受风险 "`g5iUHqUl
101.working trial balance 试算平衡表 Jx@_OE_vp
102.index and cross-referencing 索引和交叉索引 dyWj+N5(
103.cash receipt 现金收入 VJbsM1y M
104.cash disbursement 现金支出 hhWIwR
105.bank statement 银行对账单 *Tc lcu
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 0OCmyy
108.net realizable value 可变现净值 X!,huB^i
109.storeroom 仓库 3D 4-Wo4
110.sale invoice 销售发票 j/ [V<
111.price list 价目表 ^E~F,]dV=
112.positive confirmation request 积极式询证函 Hq$&rNnq\
113.negative confirmation request 消极式询证函 rDI}X?JmX
114.purchase requisition 请购单 _4,/uG|a O
115.receiving report 验收报告 Q~k5 }n8
116.gross margin 毛利 sE^ee2]OI@
117.manufacturing overhead 制造费用 $,u>,
118.material requisition 领料单 Y%9$!
119.inventory-taking 存货盘点 =$mPReA3v
120.bond certificate 债券 &fofFVQnW
121.stock certificate 股票 ;P
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122.audit report 审计报告 (yrN-M4~t
123.entity 被审计单位 Ua hsX
124.addressee of the audit report 审计报告的收件人 \!LIqqX
125.unqualified opinion 无保留意见 FD'yT8]"
126.qualified opinion 保留意见 2$r8^}Nj?
127.disclaimer of opinion 无法表示意见 Ef @
128.adverse opinion 否定意见