61.assessed level of material misstatement risk 重大错报风险的评估水平 TQb@szp:|
62.simall business 小规模企业
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63.accounting system 会计系统 EV-sEl8ki
64.test of control 控制测试 &*Xrh7K2e
65.walk-through test 穿行测试 Bex;!1
66.communication 沟通 %|ClYr
67.flow chart 流程图 &iZt(XD
68.reperformance of internal control 重新执行 QT
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69.audit evidence 审计证据 v_Df+
70.substantive procedures 实质性程序 'J3yJ{
71.assertions 认定 zA}JVB
72.esistence 存在 kvuRT`/
73.occurrence 发生 V)`A,7X
74.completeness 完整性 A FBH(ms't
75.rights and obligations 权利和义务 a6cU<(WDeh
76.valuation and allocation 计价和分摊 :5$ErI
77.cutoff 截止 dQ~GE}[
78.accuracy 准确性 ZZZ`@pXm;
79.classification 分类 $_;rqTk]g
80.inspection 检查 ~JNE]mg
81.supervision of counting 监盘 =+ b>d\7xG
82.observation 观察 ^#C+l
83.confirmation 函证 ah
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84.computation 计算 Nsq=1)
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85.analytical procedures 分析程序 jMCd`Q]K
86.vouch 核对 S7WHOr9XMV
87.trace 追查 ,A7:zxnc.V
88.audit sampling 审计抽样 \At~94
89.error 误差 %rJDpB{
90.expected error 预期误差 A,t g268
91.population 总体 0Ze&GK'Hf
92.sampling risk 抽样风险 8t=O=l\
93.non- sampling risk 非抽样风险 kr|r-N`
94.sampling unit 抽样单位 FyWf`XTO
95.statistical sampling 统计抽样 s8[(
96.tolerable error 可容忍误差 H! 5Ka#B
97.the risk of under reliance 信赖不足风险 y9]7LETv\M
98.the risk of over reliance 信赖过度风险 X@}7 #Vt
99.the risk of incorrect rejection 误拒风险 `GBJa k
100. the risk of incorrect acceptance 误受风险 pbDr:kBL
101.working trial balance 试算平衡表 b;d7mh4
102.index and cross-referencing 索引和交叉索引 u{&=$[;
103.cash receipt 现金收入 2;*G!rE&*`
104.cash disbursement 现金支出 p7Zeudmj
105.bank statement 银行对账单 Ws1|idAT
106.bank reconciliation 银行存款余额调节表 $H.U ~
107.balance sheet date 资产负债表日 /m;Bwu
108.net realizable value 可变现净值 ,mvFeo;@f
109.storeroom 仓库 E;4B!"Q8
110.sale invoice 销售发票 $*$4DG1gaR
111.price list 价目表 W`JI/
112.positive confirmation request 积极式询证函 X
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113.negative confirmation request 消极式询证函 H7P}=YW".
114.purchase requisition 请购单 tDah@_
115.receiving report 验收报告 2]Cn<zJ
116.gross margin 毛利 -6uLww=w4
117.manufacturing overhead 制造费用 ^GrSvl}v'
118.material requisition 领料单 COm^ti-p
119.inventory-taking 存货盘点 *0@Z+'M?
120.bond certificate 债券 yK"\~t[@X:
121.stock certificate 股票 fKFD>u0%
122.audit report 审计报告 mt0v (
123.entity 被审计单位 0
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124.addressee of the audit report 审计报告的收件人 zVtTv-DU
125.unqualified opinion 无保留意见 .@+M6K*
126.qualified opinion 保留意见 0S; Ipg
127.disclaimer of opinion 无法表示意见 *y|w9rp
128.adverse opinion 否定意见