61.assessed level of material misstatement risk 重大错报风险的评估水平 - -G1H
62.simall business 小规模企业 ,B2-'O
63.accounting system 会计系统 %gaKnT(|r
64.test of control 控制测试 FMVmH!E
65.walk-through test 穿行测试 ,:`6x[ +
66.communication 沟通 1 XG-O
67.flow chart 流程图 BGX@n#:
68.reperformance of internal control 重新执行 Pio^5jhB6
69.audit evidence 审计证据 =r~.I
70.substantive procedures 实质性程序 v\ Ljm,+
71.assertions 认定 (5> ibe
72.esistence 存在 %\l,X{X
73.occurrence 发生 `y`xk<q
74.completeness 完整性 #lF<="y%X
75.rights and obligations 权利和义务 kgz{m;R
76.valuation and allocation 计价和分摊 +a/o)C{
77.cutoff 截止 L|X5Ru
78.accuracy 准确性 @m V C
79.classification 分类 hptuTBD
80.inspection 检查 uNbA>*c4M
81.supervision of counting 监盘 [Ni4[\
82.observation 观察 Q7|13^|C
83.confirmation 函证 E: GJ$I
84.computation 计算 {0 ~0
85.analytical procedures 分析程序 *K|aK p}
86.vouch 核对 vi8~j
87.trace 追查
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88.audit sampling 审计抽样 PoJ$%_a}
89.error 误差 F-^HN%
90.expected error 预期误差 !9
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91.population 总体 $]kg_l)
92.sampling risk 抽样风险 2~V Im#
93.non- sampling risk 非抽样风险 ^d80\PXz
94.sampling unit 抽样单位 a[n$qPm}
95.statistical sampling 统计抽样 )\-";?sYky
96.tolerable error 可容忍误差 |lxy< C4V
97.the risk of under reliance 信赖不足风险 +ZKhmb!
98.the risk of over reliance 信赖过度风险 :OCuxSc%5
99.the risk of incorrect rejection 误拒风险 6[.Mx}h6
100. the risk of incorrect acceptance 误受风险 U$)Hhn|X
101.working trial balance 试算平衡表 rf->mk{
102.index and cross-referencing 索引和交叉索引 M"^Vf{X^
103.cash receipt 现金收入 ,:
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104.cash disbursement 现金支出 8[)]3K x
105.bank statement 银行对账单 8%<`$`FyU
106.bank reconciliation 银行存款余额调节表 LUck>l\l
107.balance sheet date 资产负债表日 P]"deB|
108.net realizable value 可变现净值 ~lqGnNhh7
109.storeroom 仓库 R*Z]
110.sale invoice 销售发票 iIaT1i4t.
111.price list 价目表 {X<4wx
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112.positive confirmation request 积极式询证函 _}OJPahw
113.negative confirmation request 消极式询证函 c1kxKxE
114.purchase requisition 请购单 1~DD9z
115.receiving report 验收报告 \c~{o+UD-
116.gross margin 毛利 rN1U.FRe/
117.manufacturing overhead 制造费用 LkGf|yd_
118.material requisition 领料单 F|l`YtZZd
119.inventory-taking 存货盘点 F`0c?)
120.bond certificate 债券 "6N~2q,SW
121.stock certificate 股票 q{cp|#m#G
122.audit report 审计报告 4r[pMJiq
123.entity 被审计单位 LuP?$~z
124.addressee of the audit report 审计报告的收件人 ]hE+$sKd
125.unqualified opinion 无保留意见 /3Nb
126.qualified opinion 保留意见 XDkS
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127.disclaimer of opinion 无法表示意见 ("E!Jyc!
128.adverse opinion 否定意见