61.assessed level of material misstatement risk 重大错报风险的评估水平 UP,(zKTA
62.simall business 小规模企业 &Z
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63.accounting system 会计系统 QZDGk4GG
64.test of control 控制测试 g'mkhF(
65.walk-through test 穿行测试 %~6+=*(\
66.communication 沟通 p>MX}^6
67.flow chart 流程图 C&"8A\we
68.reperformance of internal control 重新执行 fBQZ=zh
69.audit evidence 审计证据 >s1HQSe66
70.substantive procedures 实质性程序 V,>#!zUv
71.assertions 认定 !x,3k\M
72.esistence 存在 #|'8O
73.occurrence 发生 YN\
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74.completeness 完整性 '2%hc\P6P
75.rights and obligations 权利和义务 2)U3/TNe
76.valuation and allocation 计价和分摊 (Q\w4?ci
77.cutoff 截止 YGxdYwBwf
78.accuracy 准确性 ntj
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79.classification 分类 ~M <4HC
80.inspection 检查 ~ 9'64
81.supervision of counting 监盘 Vv zd>yII
82.observation 观察 \0b",|"3
83.confirmation 函证 ?Ww',e
84.computation 计算 )hn,rmn
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85.analytical procedures 分析程序
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86.vouch 核对 mNV4"lNR
87.trace 追查 X-t4irZ)
88.audit sampling 审计抽样 hI?<F^b
89.error 误差 [t ^|l?
90.expected error 预期误差 A]R"C:o
91.population 总体 PY` V]|J
92.sampling risk 抽样风险 BURiLEYZl
93.non- sampling risk 非抽样风险 $bMeL7CN
94.sampling unit 抽样单位 ~L?p/3m
95.statistical sampling 统计抽样 ;7qk9rz4
96.tolerable error 可容忍误差 ~r!j VK>^
97.the risk of under reliance 信赖不足风险 NeNKOW#X
98.the risk of over reliance 信赖过度风险 R/ P.m~
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99.the risk of incorrect rejection 误拒风险 XLM 9+L
100. the risk of incorrect acceptance 误受风险 Ju:=-5r"'
101.working trial balance 试算平衡表 LxMOs Nv
102.index and cross-referencing 索引和交叉索引 N["(ZSS
103.cash receipt 现金收入 q/]tJ{FI
104.cash disbursement 现金支出 <nIU]}q
105.bank statement 银行对账单 H4%wq
106.bank reconciliation 银行存款余额调节表 RPLr7Lb
107.balance sheet date 资产负债表日 !lHsJ)t
108.net realizable value 可变现净值 4,)=r3;&!
109.storeroom 仓库 654PW9{(
110.sale invoice 销售发票 -'ZP_$sA
111.price list 价目表 "ebn0<cZ
112.positive confirmation request 积极式询证函 }De)_E\~
113.negative confirmation request 消极式询证函 R4{}ZT
114.purchase requisition 请购单 2b !b
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115.receiving report 验收报告 4u:{PN
116.gross margin 毛利 &\1Dy}:
117.manufacturing overhead 制造费用 GTLlQy)'=
118.material requisition 领料单 slw^BK3t
119.inventory-taking 存货盘点 dU+1@_
120.bond certificate 债券 b>fDb J0
121.stock certificate 股票 n NAJ8z}Nt
122.audit report 审计报告 sYXVSNonm
123.entity 被审计单位 }~\J7R'
124.addressee of the audit report 审计报告的收件人 =#1/<q)L
125.unqualified opinion 无保留意见 heRQ|n.Dz)
126.qualified opinion 保留意见 R$PiF1ffj
127.disclaimer of opinion 无法表示意见 p%j@2U
128.adverse opinion 否定意见