61.assessed level of material misstatement risk 重大错报风险的评估水平 ?pGkk=,KB
62.simall business 小规模企业 MtmOUI&'
63.accounting system 会计系统 K`KLC.j
64.test of control 控制测试 z4U9n'{
65.walk-through test 穿行测试 %1U`@0
66.communication 沟通 h#}YKWL
67.flow chart 流程图 P&A|PY,P
68.reperformance of internal control 重新执行 fQLax
69.audit evidence 审计证据
yfNX7
70.substantive procedures 实质性程序 f"5g>[1
71.assertions 认定 \c`oy=qY0
72.esistence 存在 7,$z;Lr0S
73.occurrence 发生 Ka_S n
74.completeness 完整性 j) vlM+
75.rights and obligations 权利和义务 _%@=Uc6V
76.valuation and allocation 计价和分摊 %:C ]7gQ
77.cutoff 截止 5i So8*9}
78.accuracy 准确性 @1RP/y%
79.classification 分类 `TKD<&oL
80.inspection 检查 KpiF0K
81.supervision of counting 监盘 v"DL'@$Ut{
82.observation 观察 u' Qd,
83.confirmation 函证 >H|` y@]
84.computation 计算 hsLzj\)6
85.analytical procedures 分析程序 !b|' Vp^U
86.vouch 核对 Hgc=M
87.trace 追查 #=e;?w
88.audit sampling 审计抽样 t,%iL
89.error 误差 in%;Eqk
90.expected error 预期误差 VV_l$E$
91.population 总体 MQ/
A]EeL
92.sampling risk 抽样风险 D%/8{b:
93.non- sampling risk 非抽样风险 t2{~bzq1X
94.sampling unit 抽样单位 H^%.=kf
95.statistical sampling 统计抽样 wFn[9_`*
96.tolerable error 可容忍误差 xycH~ ?
97.the risk of under reliance 信赖不足风险 6gO9 MQY
98.the risk of over reliance 信赖过度风险 ^(x^6d
99.the risk of incorrect rejection 误拒风险 e_3CSx8Cc
100. the risk of incorrect acceptance 误受风险 w5C*L)l
101.working trial balance 试算平衡表 J]/}ojW3
102.index and cross-referencing 索引和交叉索引 wwd'0P`/
103.cash receipt 现金收入 }odV_WT
104.cash disbursement 现金支出 _sHK*&W{CT
105.bank statement 银行对账单 4g
_"ku
106.bank reconciliation 银行存款余额调节表 uV6g[J
107.balance sheet date 资产负债表日 b
B
108.net realizable value 可变现净值 *e"a0
109.storeroom 仓库 {==pZpyyh
110.sale invoice 销售发票 mXWTm%'[
111.price list 价目表 P1zK2sL_
112.positive confirmation request 积极式询证函 8Z#j7)G
113.negative confirmation request 消极式询证函 "kW!{n
114.purchase requisition 请购单 9L eNe}9v
115.receiving report 验收报告 uYO|5a<f~
116.gross margin 毛利 *iXe^ <6v
117.manufacturing overhead 制造费用 [pOg'
118.material requisition 领料单 dG'SZ&<
119.inventory-taking 存货盘点 *=F(KZ
120.bond certificate 债券 5t:8.%<UK
121.stock certificate 股票 cSP*f0n,eo
122.audit report 审计报告 L wJ0
123.entity 被审计单位 WV<tyx9Z
124.addressee of the audit report 审计报告的收件人 ]n1dp2aH
125.unqualified opinion 无保留意见 mPZGA\
126.qualified opinion 保留意见 %uESrc-;
127.disclaimer of opinion 无法表示意见 Y#V8(DTyH
128.adverse opinion 否定意见