61.assessed level of material misstatement risk 重大错报风险的评估水平 Ac{"$P`
62.simall business 小规模企业 T?B753I
63.accounting system 会计系统 R~TzZ(Ah]
64.test of control 控制测试 {"k}C2K'r
65.walk-through test 穿行测试 olda't
66.communication 沟通 2NMS'"8
67.flow chart 流程图 y:,Ro@H%
68.reperformance of internal control 重新执行 W/e6O?? O
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 ;7=pNK
71.assertions 认定 +||y/}1
72.esistence 存在 /&1FgSARK
73.occurrence 发生 H%y!lR{c^D
74.completeness 完整性 X0G6Wp
75.rights and obligations 权利和义务 .xG3`YH
76.valuation and allocation 计价和分摊 TC[(mf:8
77.cutoff 截止
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78.accuracy 准确性 noI>Fw<V
79.classification 分类 gkkT<hEV=
80.inspection 检查 W@S>
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81.supervision of counting 监盘 Dfz3\|LJ
82.observation 观察 \MhSIlM#
83.confirmation 函证 A><w1-X&=o
84.computation 计算 fib#)KE
85.analytical procedures 分析程序 tAPn? d5
86.vouch 核对 -(~OzRfYi
87.trace 追查 r2!\Ts 5v
88.audit sampling 审计抽样 jgpSFb<9F
89.error 误差 f)'mpp^
90.expected error 预期误差 _TLB1T^/4
91.population 总体 vT1StOx<V
92.sampling risk 抽样风险 =emcs%
93.non- sampling risk 非抽样风险 )DG>omCY
94.sampling unit 抽样单位 ZH<:g6
95.statistical sampling 统计抽样 zH)M,+P
96.tolerable error 可容忍误差 dbVMG-z8
97.the risk of under reliance 信赖不足风险 nLvF^%P8
98.the risk of over reliance 信赖过度风险 kxvzAKz~
99.the risk of incorrect rejection 误拒风险 =o_Ua^mr
100. the risk of incorrect acceptance 误受风险 2&b?NqEeZ
101.working trial balance 试算平衡表 WZh%iuI{C
102.index and cross-referencing 索引和交叉索引 k{Ad(S4J&
103.cash receipt 现金收入 zvEofK
104.cash disbursement 现金支出 +wPXDN#R
105.bank statement 银行对账单 n VNz5B
106.bank reconciliation 银行存款余额调节表 zv.R~lMtY
107.balance sheet date 资产负债表日 ]:"<if gp$
108.net realizable value 可变现净值
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109.storeroom 仓库 p<[gzmU9\b
110.sale invoice 销售发票 9I1D'7wI^^
111.price list 价目表 Qvc$D{z
112.positive confirmation request 积极式询证函 'GyO
113.negative confirmation request 消极式询证函 h&|PHI
114.purchase requisition 请购单 pHNo1-k\
115.receiving report 验收报告 uPhL?s{
116.gross margin 毛利 ?Sj>b
117.manufacturing overhead 制造费用 _ZMAlC*$G
118.material requisition 领料单 $:l>g)c
119.inventory-taking 存货盘点 NP#6'eH\
120.bond certificate 债券 /8Wfs5N
121.stock certificate 股票 fex<9'e
122.audit report 审计报告 Bz+zEXBC
123.entity 被审计单位 6,~Y(#
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 ,h<xL-
126.qualified opinion 保留意见 *r90IS}A$2
127.disclaimer of opinion 无法表示意见 ~vPR9\e
128.adverse opinion 否定意见