61.assessed level of material misstatement risk 重大错报风险的评估水平 1JIo,7
62.simall business 小规模企业 :+m8~n$/
63.accounting system 会计系统 =QiVcw,G#
64.test of control 控制测试 3bGJ?hpp
65.walk-through test 穿行测试 Q0\tK=Z/
66.communication 沟通 fuQb h
67.flow chart 流程图 'K9{xI@N
68.reperformance of internal control 重新执行 0gEtEH+
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 y[W<vb+F
71.assertions 认定 5:o$]LkOWC
72.esistence 存在 *nPB+@f
73.occurrence 发生 X}/{90UD
74.completeness 完整性 aNLkkkJg<;
75.rights and obligations 权利和义务 2KUm(B.I
76.valuation and allocation 计价和分摊 TC=djC4$/
77.cutoff 截止 NPL(5@
78.accuracy 准确性 SREe,
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79.classification 分类 D]s8w
80.inspection 检查 yz CQ
81.supervision of counting 监盘 "XU
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82.observation 观察 ygvX}q
83.confirmation 函证 P a{)@xT
84.computation 计算 4K(AXk
85.analytical procedures 分析程序 *,UD&N_)*6
86.vouch 核对 uP:Y[$O
87.trace 追查 99\;jz7
88.audit sampling 审计抽样 F>0[v|LG
89.error 误差 bvuoo/
90.expected error 预期误差 Gg\805L@
91.population 总体 .!kO
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92.sampling risk 抽样风险 (L{Kg U&{$
93.non- sampling risk 非抽样风险 PyS~2)=B
94.sampling unit 抽样单位 epWO}@
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95.statistical sampling 统计抽样 lDQ'
96.tolerable error 可容忍误差 =`b/ip5
97.the risk of under reliance 信赖不足风险 WCg*TL}
98.the risk of over reliance 信赖过度风险 Zj*kHjn"
99.the risk of incorrect rejection 误拒风险 P?y3YxS
100. the risk of incorrect acceptance 误受风险 4TBK:Vm5
101.working trial balance 试算平衡表 ;}t
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102.index and cross-referencing 索引和交叉索引 T\G2B*fGd
103.cash receipt 现金收入 b&y"[1`
104.cash disbursement 现金支出 fcuU,A
105.bank statement 银行对账单 AF=9KWqf
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 `+4>NT6cu9
108.net realizable value 可变现净值 f?ImQYqP
109.storeroom 仓库 98%M`WY
110.sale invoice 销售发票 7#
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111.price list 价目表 :%!}%fkxH
112.positive confirmation request 积极式询证函 M<A*{@4$w&
113.negative confirmation request 消极式询证函 N34
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114.purchase requisition 请购单 fI/?2ZH
115.receiving report 验收报告 T[z]~MJL
116.gross margin 毛利 urlwn*!^s
117.manufacturing overhead 制造费用 tA?cHDp4E
118.material requisition 领料单 `Jvy~T
119.inventory-taking 存货盘点 =1JS6~CTLN
120.bond certificate 债券 {M7`z,,[
121.stock certificate 股票 "funFvY
122.audit report 审计报告 (6aSDx
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123.entity 被审计单位 Z$0+jpG_s
124.addressee of the audit report 审计报告的收件人 pT90TcI2
125.unqualified opinion 无保留意见 ~{#$`o=
126.qualified opinion 保留意见 ;{n@hM*O
127.disclaimer of opinion 无法表示意见 .%.kEJh`
128.adverse opinion 否定意见