61.assessed level of material misstatement risk 重大错报风险的评估水平 '%JIc~LJ
62.simall business 小规模企业 4
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63.accounting system 会计系统 cP >MsUZWl
64.test of control 控制测试 {|Ew]Wq
65.walk-through test 穿行测试 {Q/XV=
66.communication 沟通 os=Pr{
67.flow chart 流程图 MS`wd
68.reperformance of internal control 重新执行 <2{CR0]u
69.audit evidence 审计证据 pn},o vR;
70.substantive procedures 实质性程序 /FzO9'kj
71.assertions 认定 5C03)Go3Z
72.esistence 存在 H
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73.occurrence 发生 LyEM^d]
74.completeness 完整性 n|G x29E
75.rights and obligations 权利和义务 /h/f
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76.valuation and allocation 计价和分摊 3['aK|qk.
77.cutoff 截止 -2)6QKh~D
78.accuracy 准确性 H9 d!-9I
79.classification 分类 Z/y&;
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80.inspection 检查 %/b3G*$W
81.supervision of counting 监盘 g;N)K3\2
82.observation 观察
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83.confirmation 函证 7d44i
84.computation 计算 SGuR-$U`)
85.analytical procedures 分析程序 ^lF'KW$
86.vouch 核对 \S]"nHX
87.trace 追查 ?Cg",k '
88.audit sampling 审计抽样 jm|x=s3}h
89.error 误差 u@(z(P
90.expected error 预期误差 i_ha^mq3
91.population 总体 i|- 6
92.sampling risk 抽样风险 +<\)b(
93.non- sampling risk 非抽样风险 4|?y
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94.sampling unit 抽样单位 ?`m#Y&Oi
95.statistical sampling 统计抽样 yuTSzl25,/
96.tolerable error 可容忍误差 M
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97.the risk of under reliance 信赖不足风险 sj"zgE)
98.the risk of over reliance 信赖过度风险 h KZ<PwBi
99.the risk of incorrect rejection 误拒风险 F\!Va
100. the risk of incorrect acceptance 误受风险 0^5*@vt
101.working trial balance 试算平衡表 wt8?@lJ"/
102.index and cross-referencing 索引和交叉索引 C-vFl[@a0
103.cash receipt 现金收入 /7s^OkQ
104.cash disbursement 现金支出 tWBfIHiha
105.bank statement 银行对账单 OGDCC/
106.bank reconciliation 银行存款余额调节表 O{4G'CgN(
107.balance sheet date 资产负债表日 k9V#=,K0
108.net realizable value 可变现净值 'U9l
109.storeroom 仓库 {S+ $C
110.sale invoice 销售发票 5_|Sm=
111.price list 价目表 Bl\/q83(
112.positive confirmation request 积极式询证函 nUp, %
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113.negative confirmation request 消极式询证函 j %3wD2 l
114.purchase requisition 请购单 *B$$6'hi`
115.receiving report 验收报告 +,"O#`sy<
116.gross margin 毛利 K\bA[5+N
117.manufacturing overhead 制造费用 yvQRr75
118.material requisition 领料单 n9PCSl j
119.inventory-taking 存货盘点 dX720/R
120.bond certificate 债券 2{- };
121.stock certificate 股票 !foiGZ3g
122.audit report 审计报告 Hp#IOsP~
123.entity 被审计单位 +7`7cOqXg
124.addressee of the audit report 审计报告的收件人 qs9q{n-Aj
125.unqualified opinion 无保留意见 #i t)
126.qualified opinion 保留意见 2YS1%<-g*
127.disclaimer of opinion 无法表示意见 VL[}
128.adverse opinion 否定意见