61.assessed level of material misstatement risk 重大错报风险的评估水平 d-g&TSGd
62.simall business 小规模企业 `Td 0R!
63.accounting system 会计系统 X8Px
64.test of control 控制测试 PNLtpixZ
65.walk-through test 穿行测试 h_4o4#
66.communication 沟通 q9w6 6R
67.flow chart 流程图 mT;1KE{J{
68.reperformance of internal control 重新执行 z#*w Na&@[
69.audit evidence 审计证据 yZbO{PMr
70.substantive procedures 实质性程序 K
oPTY^
71.assertions 认定 ]R/VE"-
72.esistence 存在 WRQJ6B
73.occurrence 发生 f5+a6s9
74.completeness 完整性 k41lw^Jh
75.rights and obligations 权利和义务 ?<\K!dA
76.valuation and allocation 计价和分摊 DQ^yqBVgQ
77.cutoff 截止 zFh
JLH*C
78.accuracy 准确性 I ;N)jj`b
79.classification 分类 f{[U->#^
80.inspection 检查 5An|#^]
81.supervision of counting 监盘 ~HsPYc8Fz
82.observation 观察 s{#ZRmc2B
83.confirmation 函证 $[iSZ ;
84.computation 计算 2-i>ymoOS
85.analytical procedures 分析程序 zJS,f5L6)
86.vouch 核对 _B)LRD+Hj
87.trace 追查 .WA(X5
88.audit sampling 审计抽样 Ob2H7!
89.error 误差 #L.fGTb
90.expected error 预期误差 f_X]2in
91.population 总体 Esw#D90q
92.sampling risk 抽样风险 L)JpMf0
93.non- sampling risk 非抽样风险 TOV531
94.sampling unit 抽样单位 306C_M\$
95.statistical sampling 统计抽样 L,0HX
96.tolerable error 可容忍误差 VZ{aET!
97.the risk of under reliance 信赖不足风险 XX",&cp02V
98.the risk of over reliance 信赖过度风险 .asHFT7]9
99.the risk of incorrect rejection 误拒风险 ]Qe;+p9vU
100. the risk of incorrect acceptance 误受风险 :BG/]7>|V
101.working trial balance 试算平衡表 orCD?vlh
102.index and cross-referencing 索引和交叉索引 O.CRF-`t
103.cash receipt 现金收入 2`/JT
104.cash disbursement 现金支出 v:(_-8:F
105.bank statement 银行对账单 N7k<q=r-
106.bank reconciliation 银行存款余额调节表 %>}6>nT#
107.balance sheet date 资产负债表日 0\O*\w?
108.net realizable value 可变现净值 b5_(Fv
109.storeroom 仓库 o0^'xVv
110.sale invoice 销售发票 cAIMt]_
111.price list 价目表 &bBK#d*-u?
112.positive confirmation request 积极式询证函 B\A2Vm`&
113.negative confirmation request 消极式询证函 !Gsr* F{.
114.purchase requisition 请购单 7(lR$,bE;=
115.receiving report 验收报告 f
sAgXv
116.gross margin 毛利 oHdss;q
117.manufacturing overhead 制造费用 /rN%y
118.material requisition 领料单 iD#HBo
119.inventory-taking 存货盘点 Urur/_]-%
120.bond certificate 债券 bvz
eU
n
121.stock certificate 股票 :ak D
122.audit report 审计报告 {X<mr~
123.entity 被审计单位 E6|!G
124.addressee of the audit report 审计报告的收件人 [R-4e; SRh
125.unqualified opinion 无保留意见 6?Ul)'
126.qualified opinion 保留意见 |3W\^4>,
127.disclaimer of opinion 无法表示意见 \9dSI
128.adverse opinion 否定意见