61.assessed level of material misstatement risk 重大错报风险的评估水平 &R 0BuFL8
62.simall business 小规模企业 }+SnY8A=KZ
63.accounting system 会计系统 0py0zE6,,
64.test of control 控制测试 Q 5Ln'La$
65.walk-through test 穿行测试 9{+B lNZ
66.communication 沟通 d@C93VYp
67.flow chart 流程图 nF7Ozxm#
68.reperformance of internal control 重新执行 5^%FEZ&Sp
69.audit evidence 审计证据 %cBJ haR{(
70.substantive procedures 实质性程序 r>
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71.assertions 认定 AR&u9Y)I
72.esistence 存在 ,#s}nJ4
73.occurrence 发生 P*\.dAi
74.completeness 完整性 r|
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75.rights and obligations 权利和义务 Rrs z{a
76.valuation and allocation 计价和分摊 d=q2Or
77.cutoff 截止 `DEz `
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78.accuracy 准确性 ^G5_d"Gr
79.classification 分类 w@hm>6j
80.inspection 检查 qg+8i9Y!
81.supervision of counting 监盘 N8:vn0ww
82.observation 观察 0'a.Ypf
83.confirmation 函证 ,;UVQwY
84.computation 计算 %h3CQk
85.analytical procedures 分析程序 ujHqwRh
86.vouch 核对 2LXy$[)7
87.trace 追查 $LKniK
88.audit sampling 审计抽样 Zpg$:Rr
89.error 误差 iQ:]1H s
90.expected error 预期误差 M,NYF`;a
91.population 总体 ao Y"uT+
92.sampling risk 抽样风险 {D$#m
93.non- sampling risk 非抽样风险 !MoGdI-<r[
94.sampling unit 抽样单位 \
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95.statistical sampling 统计抽样 {5:y,=Y
96.tolerable error 可容忍误差 kAU[lPt*R
97.the risk of under reliance 信赖不足风险 =!
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98.the risk of over reliance 信赖过度风险 Xn4U!<RT"
99.the risk of incorrect rejection 误拒风险 qY0p)`3!%
100. the risk of incorrect acceptance 误受风险 mI@]{K}Q%
101.working trial balance 试算平衡表 |R DPx6!V
102.index and cross-referencing 索引和交叉索引 vTN$SgzfCU
103.cash receipt 现金收入 Q
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104.cash disbursement 现金支出 ,LX]
105.bank statement 银行对账单 !f
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106.bank reconciliation 银行存款余额调节表 V{ECDg
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107.balance sheet date 资产负债表日 9tWu>keu
108.net realizable value 可变现净值 mZ'`XAS ~;
109.storeroom 仓库 o[0Cv*
110.sale invoice 销售发票 Q%
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111.price list 价目表 f8!*4Bw
112.positive confirmation request 积极式询证函 *e!0ZB3J
113.negative confirmation request 消极式询证函 dk# LAm0<
114.purchase requisition 请购单 Az{Z=:(0
115.receiving report 验收报告 z\{ y[3-
116.gross margin 毛利 UOi8>;k`
117.manufacturing overhead 制造费用 V'^Hn?1^
118.material requisition 领料单 H9F\<5n]-l
119.inventory-taking 存货盘点 5_9mA4gs@
120.bond certificate 债券 *6?h,Dt L
121.stock certificate 股票 <x *.M"6?
122.audit report 审计报告 9])dLL0
123.entity 被审计单位 a^>0XXr}Y
124.addressee of the audit report 审计报告的收件人 3[amCKel
125.unqualified opinion 无保留意见 e3}`]
126.qualified opinion 保留意见 ?vp'
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127.disclaimer of opinion 无法表示意见 7X*$Fu<
128.adverse opinion 否定意见