61.assessed level of material misstatement risk 重大错报风险的评估水平 AI~9m-,mE
62.simall business 小规模企业 *(p7NYf1
63.accounting system 会计系统 ke^d8Z.
64.test of control 控制测试 ,S0UY):( A
65.walk-through test 穿行测试 ]<q'U> N
66.communication 沟通 mZE8.`
67.flow chart 流程图 !pl_Ao~(
68.reperformance of internal control 重新执行
?CFoe$M
69.audit evidence 审计证据 H@4/#V|Uy
70.substantive procedures 实质性程序 ]'e AO
71.assertions 认定 }biCQ*{'
72.esistence 存在 DU`v J2
73.occurrence 发生 R|-j]Ne
74.completeness 完整性 0:#7M}U
75.rights and obligations 权利和义务 I5Q~T5Ar
76.valuation and allocation 计价和分摊 4@mso+tk
77.cutoff 截止 ]Ly8s#<g]N
78.accuracy 准确性 )\"I*Jwir
79.classification 分类 _6LH"o3
80.inspection 检查 &8afl"_~
81.supervision of counting 监盘 +NT:<(;|i5
82.observation 观察
VmYBa(
83.confirmation 函证 (s;zRb!4L
84.computation 计算 9GE]<v,_[
85.analytical procedures 分析程序 Op90
NZI#K
86.vouch 核对 7~D`b1||
87.trace 追查 s6IP;}
88.audit sampling 审计抽样 4]]b1^vVj
89.error 误差 &<@%{h@
=
90.expected error 预期误差 k5C>_(
A
91.population 总体 %pqL-G
92.sampling risk 抽样风险 '(XW$D
93.non- sampling risk 非抽样风险 >R#9\/s
94.sampling unit 抽样单位 %^T!@uZr
95.statistical sampling 统计抽样 g&XhQ.aa
96.tolerable error 可容忍误差 ,.h$&QFj;
97.the risk of under reliance 信赖不足风险 p8_2y~!
98.the risk of over reliance 信赖过度风险 a 1NCVZ
99.the risk of incorrect rejection 误拒风险 K]9tc)
100. the risk of incorrect acceptance 误受风险 Xa)7`bp<
101.working trial balance 试算平衡表 @T_O6TcY
102.index and cross-referencing 索引和交叉索引 j $KM9
103.cash receipt 现金收入 ZRUh/<\[
104.cash disbursement 现金支出 ?N(u4atC
105.bank statement 银行对账单 \1~I04'=
106.bank reconciliation 银行存款余额调节表 c9|I4=_K
107.balance sheet date 资产负债表日 FJW`$5?
108.net realizable value 可变现净值 OkkhP
109.storeroom 仓库 6z PV'~q
110.sale invoice 销售发票 (%.</|u
111.price list 价目表 ti+pUlVrM
112.positive confirmation request 积极式询证函 C5cFw/',
113.negative confirmation request 消极式询证函 Xa>}4j.
114.purchase requisition 请购单 x)d2G
6x
115.receiving report 验收报告 V54q"kP,@.
116.gross margin 毛利 ynx WQ%d(`
117.manufacturing overhead 制造费用 |^Ur
118.material requisition 领料单 S7Qen6lm
119.inventory-taking 存货盘点 UUD\bWfn
120.bond certificate 债券 -}NAb^d
121.stock certificate 股票 '8L(f w{k
122.audit report 审计报告 [l`^fnKt
123.entity 被审计单位 'aNahz
b
124.addressee of the audit report 审计报告的收件人 O.dux5lfBd
125.unqualified opinion 无保留意见 P&h/IBA_
126.qualified opinion 保留意见 6NU8
HJp
127.disclaimer of opinion 无法表示意见 $+iu\MuX
128.adverse opinion 否定意见