61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 o2cc3`*8d
63.accounting system 会计系统 ,
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64.test of control 控制测试 z$Le,+
65.walk-through test 穿行测试 p{:y?0pGN
66.communication 沟通 ;WAa4r>
67.flow chart 流程图 I;n<
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 /;{L~f=et)
70.substantive procedures 实质性程序 d]:G#<.
71.assertions 认定 4LW~
72.esistence 存在 x6*y$D^B
73.occurrence 发生 }Q@~_3,UJ
74.completeness 完整性 *Mb'y d/|
75.rights and obligations 权利和义务 #eX<=H]
76.valuation and allocation 计价和分摊 1Wiz0X/
77.cutoff 截止 _#MKp H
78.accuracy 准确性 3SI0etVr
79.classification 分类 v??$z#1F3
80.inspection 检查 'IT]VRObP
81.supervision of counting 监盘 i+pQ 7wx
82.observation 观察 qHtIjtt[q
83.confirmation 函证 R$66F>Jz^
84.computation 计算 Gs,e8ri!
85.analytical procedures 分析程序 UR9\g(
86.vouch 核对 z'Z[mrLq
87.trace 追查 [^7P ]olW
88.audit sampling 审计抽样 >#'?}@FWQN
89.error 误差 BoST?"&}'
90.expected error 预期误差 bwcr/J(Nb
91.population 总体 TI\xCIH
92.sampling risk 抽样风险 "RM\<)IF
93.non- sampling risk 非抽样风险 jVZ<i}h0B
94.sampling unit 抽样单位 sOiM/}O]
95.statistical sampling 统计抽样 0TSB<,9a[
96.tolerable error 可容忍误差 La3rX
97.the risk of under reliance 信赖不足风险 4Gh\T`=
98.the risk of over reliance 信赖过度风险 k<MQ
99.the risk of incorrect rejection 误拒风险 0w0{@\9
100. the risk of incorrect acceptance 误受风险 BFg&@7.X
101.working trial balance 试算平衡表 HTz`$9
102.index and cross-referencing 索引和交叉索引 ,,+4d :8$
103.cash receipt 现金收入 rZcSG(d`53
104.cash disbursement 现金支出 bar=^V)
105.bank statement 银行对账单 )B)f`(SA"<
106.bank reconciliation 银行存款余额调节表 c8Ud<M .
107.balance sheet date 资产负债表日 RgL>0s
108.net realizable value 可变现净值 MB $aN':
109.storeroom 仓库 6y1\ar(A
110.sale invoice 销售发票 gujP{Z
111.price list 价目表 .G
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112.positive confirmation request 积极式询证函 A0U9,M
113.negative confirmation request 消极式询证函 Pr(@&:v:
114.purchase requisition 请购单 IGT9}24
115.receiving report 验收报告 q mv0 LU
116.gross margin 毛利 -ucgET`
117.manufacturing overhead 制造费用 PB7-`uz
118.material requisition 领料单 &"I csxG
119.inventory-taking 存货盘点 ^]'_Qbi]}
120.bond certificate 债券 {
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121.stock certificate 股票 ^Y+Lf]zz
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122.audit report 审计报告 m{?f,Q=u@
123.entity 被审计单位 yjMN>L'
124.addressee of the audit report 审计报告的收件人 KX7fgC
125.unqualified opinion 无保留意见 Z<^!N)
126.qualified opinion 保留意见 tl\<:8pI"
127.disclaimer of opinion 无法表示意见 J 7 G-qF\
128.adverse opinion 否定意见