61.assessed level of material misstatement risk 重大错报风险的评估水平 7\XE,;4>
62.simall business 小规模企业 W0XF~
63.accounting system 会计系统 :jEPu3E:
64.test of control 控制测试 DNkWOY#{
65.walk-through test 穿行测试 5,pS
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66.communication 沟通 p'n4)I2#
67.flow chart 流程图 jN
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68.reperformance of internal control 重新执行 M2@b1;
69.audit evidence 审计证据 9bJQT'<R
70.substantive procedures 实质性程序 K93p"nHN
71.assertions 认定 O7t(,uox3y
72.esistence 存在 )US:.7A[.
73.occurrence 发生 @kFu*"
74.completeness 完整性 N]N4^
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75.rights and obligations 权利和义务 U__(;
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76.valuation and allocation 计价和分摊 Ad$n4Ze
77.cutoff 截止 AoaN22
78.accuracy 准确性 CO?Xt+1hR
79.classification 分类 gNpJ24QK
80.inspection 检查 #~L h#
81.supervision of counting 监盘 c+dg_*^
82.observation 观察 _qXa=|}V.
83.confirmation 函证 v$wBxC
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84.computation 计算 ?=;qK{)37
85.analytical procedures 分析程序 17.x0gW,
86.vouch 核对 Avlz=k1*
87.trace 追查 <spZ! #o
88.audit sampling 审计抽样 J;$N{"M
89.error 误差 [5$w=u"j
90.expected error 预期误差 up'
91.population 总体 q2rUbU_A(
92.sampling risk 抽样风险 B;K`q
93.non- sampling risk 非抽样风险 EGq;7l6u&?
94.sampling unit 抽样单位 sZ<9A Xk-E
95.statistical sampling 统计抽样 M$Zo.Bl$(
96.tolerable error 可容忍误差 V DS23Bo
97.the risk of under reliance 信赖不足风险 76cG90!Z
98.the risk of over reliance 信赖过度风险 Rli:x
99.the risk of incorrect rejection 误拒风险 f:B>zp;N
100. the risk of incorrect acceptance 误受风险 Q7X3X,
101.working trial balance 试算平衡表 LPYbHo3fq
102.index and cross-referencing 索引和交叉索引 X|D!VX>#!
103.cash receipt 现金收入 W5L iXM
104.cash disbursement 现金支出 )6KMHG
105.bank statement 银行对账单 G~7 i@Zs
106.bank reconciliation 银行存款余额调节表 COzyG.R.
107.balance sheet date 资产负债表日 y! .J
108.net realizable value 可变现净值 2F#q
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109.storeroom 仓库 :!a2]-D}
110.sale invoice 销售发票 W1B)]IHc
111.price list 价目表 `+:.L>5([
112.positive confirmation request 积极式询证函 P +"Y
113.negative confirmation request 消极式询证函 }N0Qm[R
114.purchase requisition 请购单 >gwz,{
115.receiving report 验收报告 ((tv2
116.gross margin 毛利 hN2:d1f0
117.manufacturing overhead 制造费用 K_?W\Yg
118.material requisition 领料单 [YrHA~=U
119.inventory-taking 存货盘点 f
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120.bond certificate 债券 fb~=Y$|
121.stock certificate 股票 'J&f%kx"
122.audit report 审计报告 oh"O07
123.entity 被审计单位 Io4(f
124.addressee of the audit report 审计报告的收件人 m'\ 2:mDu0
125.unqualified opinion 无保留意见 ]
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126.qualified opinion 保留意见 U7uKRv9
127.disclaimer of opinion 无法表示意见 ^EG\iO2X
128.adverse opinion 否定意见