61.assessed level of material misstatement risk 重大错报风险的评估水平 {LR?#.
62.simall business 小规模企业 g#9KG
63.accounting system 会计系统 HTf7r-
64.test of control 控制测试 _BHb0zeot
65.walk-through test 穿行测试 "MZVwl "E#
66.communication 沟通 N@?Fpmu/k
67.flow chart 流程图 Z&JW}''n|F
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 ~Jmn?9 3
70.substantive procedures 实质性程序 <3Co/ .VQd
71.assertions 认定 2ai \("?
72.esistence 存在 wH
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73.occurrence 发生 c}g^wLa
74.completeness 完整性 So bK<6
75.rights and obligations 权利和义务 -[0)n{AVvU
76.valuation and allocation 计价和分摊 1wE~dpnx
77.cutoff 截止 Gob1V
78.accuracy 准确性 ,Z&"@g
79.classification 分类 QOy+T6en
80.inspection 检查 t+q:8HNh
81.supervision of counting 监盘 -.ha\ t0J
82.observation 观察 $LF zpg
83.confirmation 函证 %$!}MxUM
84.computation 计算 p&:RSO
85.analytical procedures 分析程序 J--9VlC'
86.vouch 核对 5a5I+*
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87.trace 追查 %CD}A%~
88.audit sampling 审计抽样 ;u!>( QQ
89.error 误差 Z fL\3Mn
90.expected error 预期误差 ^|>vK,q$I
91.population 总体 f{^C+t{r
92.sampling risk 抽样风险 gqyQ Zew
93.non- sampling risk 非抽样风险 9_5Fl,u
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94.sampling unit 抽样单位 +\\,FO_
95.statistical sampling 统计抽样 `<b 3e(A
96.tolerable error 可容忍误差 M:Xswwq
97.the risk of under reliance 信赖不足风险 I$9t^82j
98.the risk of over reliance 信赖过度风险 )z2Tm4>iql
99.the risk of incorrect rejection 误拒风险 h1FM)n[E7
100. the risk of incorrect acceptance 误受风险 EG@*J*|S
101.working trial balance 试算平衡表 :&&Ps4\Sq
102.index and cross-referencing 索引和交叉索引 wrac\.
103.cash receipt 现金收入 ?`,Xb.NA$K
104.cash disbursement 现金支出 0Evmq3,9
105.bank statement 银行对账单 T AwA)Zg
106.bank reconciliation 银行存款余额调节表 w[~$.FM/
107.balance sheet date 资产负债表日 M-T&K%/lW
108.net realizable value 可变现净值 a}hpcr({?
109.storeroom 仓库 az?B'|VX
110.sale invoice 销售发票 &]16Hb~
111.price list 价目表 -81usu&NH
112.positive confirmation request 积极式询证函 [@uL)*o_#
113.negative confirmation request 消极式询证函 q 1Rk'k4+
114.purchase requisition 请购单 `GqS.O}C
115.receiving report 验收报告 Nt$/JBB[$
116.gross margin 毛利 u"?cmg<.1
117.manufacturing overhead 制造费用
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118.material requisition 领料单 kbM 4v G
119.inventory-taking 存货盘点 ;ZFn~!V
120.bond certificate 债券 bF|j%If%
121.stock certificate 股票 mxGa\{D#y
122.audit report 审计报告 hg]\~#&-
123.entity 被审计单位 &owBmpz
124.addressee of the audit report 审计报告的收件人 ?UcW@B{
125.unqualified opinion 无保留意见 ~Q0jz/#c
126.qualified opinion 保留意见 6^if%62l&
127.disclaimer of opinion 无法表示意见 ,l.O @
128.adverse opinion 否定意见