61.assessed level of material misstatement risk 重大错报风险的评估水平 L, GtIZkE
62.simall business 小规模企业 NistW+{<
63.accounting system 会计系统 ts$UC $
64.test of control 控制测试 R7b*(33
65.walk-through test 穿行测试 $^ 3 f}IzA
66.communication 沟通 haK5Oe/cE
67.flow chart 流程图 bG?[":k
68.reperformance of internal control 重新执行 ,gD i)]
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 Ik)Q0_<a
71.assertions 认定
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72.esistence 存在 E:OeU_\
73.occurrence 发生
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74.completeness 完整性
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75.rights and obligations 权利和义务 4w[ta?&6B
76.valuation and allocation 计价和分摊 4 l(o{{
77.cutoff 截止 Ry~LhU:
78.accuracy 准确性 KgSxF#
79.classification 分类 w;_=$L'H&G
80.inspection 检查
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81.supervision of counting 监盘 \OH:xW~
82.observation 观察 ajr8tp'
83.confirmation 函证 @ U|u _S@
84.computation 计算 (#`o>G(
85.analytical procedures 分析程序 =c4U%d2
86.vouch 核对 mg]dK p
87.trace 追查 "TI?
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88.audit sampling 审计抽样 ;& +75n
89.error 误差
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90.expected error 预期误差 -]%@,L^@
91.population 总体 (5
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92.sampling risk 抽样风险 %9M49s
93.non- sampling risk 非抽样风险 gV BV@v!W
94.sampling unit 抽样单位 M?lr#}d
95.statistical sampling 统计抽样 {D< ?.'
96.tolerable error 可容忍误差 ny}utO
97.the risk of under reliance 信赖不足风险 ".IhV<R
98.the risk of over reliance 信赖过度风险 _aYQ(FO
99.the risk of incorrect rejection 误拒风险 y
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100. the risk of incorrect acceptance 误受风险 ;<H2N0qJ(
101.working trial balance 试算平衡表 i=@*F$,
102.index and cross-referencing 索引和交叉索引 ]ghPbS@
103.cash receipt 现金收入 *uR'eXW
104.cash disbursement 现金支出 iYkNtqn/
105.bank statement 银行对账单 C? S %fF
106.bank reconciliation 银行存款余额调节表 ^<-SW]x
107.balance sheet date 资产负债表日 DK;-2K
108.net realizable value 可变现净值 u)-l+U.
109.storeroom 仓库 K~R{q
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110.sale invoice 销售发票 6yqp<D0SP)
111.price list 价目表 8qveKS]vZ
112.positive confirmation request 积极式询证函 \)*qW[C$a
113.negative confirmation request 消极式询证函 9"TPDU7"
114.purchase requisition 请购单 }$jIvb,3?
115.receiving report 验收报告 (B5G?cB9
116.gross margin 毛利 TzJN,]F!M
117.manufacturing overhead 制造费用 wW~2]*n
118.material requisition 领料单 4<|
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119.inventory-taking 存货盘点 *v&RGY[>
120.bond certificate 债券 |EunDb[Y
121.stock certificate 股票 R}F
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122.audit report 审计报告 3V]a "C
123.entity 被审计单位 =8-e1R/
124.addressee of the audit report 审计报告的收件人 >b0}X)Z+U
125.unqualified opinion 无保留意见 KV2X[1
126.qualified opinion 保留意见 XT)@)c7j
127.disclaimer of opinion 无法表示意见 %o>1$f]
128.adverse opinion 否定意见