61.assessed level of material misstatement risk 重大错报风险的评估水平 3+j^E6@
62.simall business 小规模企业 zv,\@Z9.($
63.accounting system 会计系统 z41D^}b
64.test of control 控制测试 4':MI|/my_
65.walk-through test 穿行测试 `{Hb2
}
L5
66.communication 沟通 !@A|L#*
67.flow chart 流程图 Y1|^>C#a
68.reperformance of internal control 重新执行 vWuyft*
69.audit evidence 审计证据 GG*BN<(>!
70.substantive procedures 实质性程序 ZrA
Um
71.assertions 认定 uRFNfX(*
72.esistence 存在 X:DMT>5k
73.occurrence 发生 eXc[3ceUr
74.completeness 完整性 L-j/R1fTvl
75.rights and obligations 权利和义务 y _6
r/z^
76.valuation and allocation 计价和分摊 s
*K:IgJ/
77.cutoff 截止 75<el.'H
78.accuracy 准确性 } mgVC
79.classification 分类 t&38@p
80.inspection 检查
uht(3
81.supervision of counting 监盘 ?l(nM+[kSL
82.observation 观察 4^0\dq
83.confirmation 函证 FXcc1X/
84.computation 计算 nM=2"`@$
85.analytical procedures 分析程序 \G]K,TG
86.vouch 核对 S3nB:$_-;
87.trace 追查 C"k2<IE
88.audit sampling 审计抽样 9GtLMpy
89.error 误差 ixg\[5.Q+
90.expected error 预期误差 87R%ke
91.population 总体 r}Ltv?4
92.sampling risk 抽样风险 F_K
93.non- sampling risk 非抽样风险 LE<:.?<Z-
94.sampling unit 抽样单位
hZ%2?v`
95.statistical sampling 统计抽样 !'+\]eA
96.tolerable error 可容忍误差 $ V3n~.=
97.the risk of under reliance 信赖不足风险 :vw0r`
98.the risk of over reliance 信赖过度风险 >xklt"*U,
99.the risk of incorrect rejection 误拒风险 j)<;g(
100. the risk of incorrect acceptance 误受风险
QziN]
101.working trial balance 试算平衡表 XC
:;Rq'j
102.index and cross-referencing 索引和交叉索引 cPV5^9\T
103.cash receipt 现金收入 NJ.rv
104.cash disbursement 现金支出 E*Pz <
105.bank statement 银行对账单 dBsRm{aS
106.bank reconciliation 银行存款余额调节表 cAYa=}~<
107.balance sheet date 资产负债表日 P)a("XnJ`
108.net realizable value 可变现净值 B >ms`|q=l
109.storeroom 仓库 M?QQr~a
110.sale invoice 销售发票 CX1L(Y[
111.price list 价目表 bX a %EMF
112.positive confirmation request 积极式询证函 USlF+RY@3L
113.negative confirmation request 消极式询证函 s@/B*r9
114.purchase requisition 请购单 &19lk
115.receiving report 验收报告 ^qE<yn
116.gross margin 毛利 2,rY\ Nu_
117.manufacturing overhead 制造费用 @$2`DI{_^
118.material requisition 领料单 MA~|y_V
119.inventory-taking 存货盘点 XYz,NpK
120.bond certificate 债券 ,R7=]~<io"
121.stock certificate 股票 SD)5?{6<
122.audit report 审计报告 %@M0
0~-
123.entity 被审计单位 #|)JD@;Q
124.addressee of the audit report 审计报告的收件人 LsuAOB 8
125.unqualified opinion 无保留意见 }|w=7^1z
126.qualified opinion 保留意见 >xhd[
127.disclaimer of opinion 无法表示意见 M!;`(_2
128.adverse opinion 否定意见