61.assessed level of material misstatement risk 重大错报风险的评估水平 3(C :X1
62.simall business 小规模企业
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63.accounting system 会计系统 bs
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64.test of control 控制测试 bQ"N
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65.walk-through test 穿行测试 u0g*O]Y
66.communication 沟通 Co[n--@C
67.flow chart 流程图 >J@egIKzP
68.reperformance of internal control 重新执行 -p]>Be+^x
69.audit evidence 审计证据 F3Ap1-%z
70.substantive procedures 实质性程序 _[F@1NJ
71.assertions 认定 L{<7.?{Y
72.esistence 存在 !!*;4FK"q
73.occurrence 发生 >T QZk4$
74.completeness 完整性 C38%H
75.rights and obligations 权利和义务 nPOO3!<{
76.valuation and allocation 计价和分摊 |AC6sfA+
77.cutoff 截止 St2Q7K5s{
78.accuracy 准确性 *Q5x1!#z#
79.classification 分类 =LK}9ViH
80.inspection 检查 I-bF{
81.supervision of counting 监盘 Z(`r -}f I
82.observation 观察 gApz:K[l
83.confirmation 函证 EX+,:l\^
84.computation 计算 'bPk'pj9
85.analytical procedures 分析程序 D^|7#b,zcH
86.vouch 核对 m:3J!1
87.trace 追查 *i@T!O(1)M
88.audit sampling 审计抽样 P5Dk63z]
89.error 误差 l2s{~ IC
90.expected error 预期误差 Fg4@On[,i
91.population 总体 F"[3c6yF
92.sampling risk 抽样风险 x9~[HuJ
93.non- sampling risk 非抽样风险 {+Sq<J_`M
94.sampling unit 抽样单位 rREzM)GA
95.statistical sampling 统计抽样 $kl$D"*0
96.tolerable error 可容忍误差 [@|be.g
97.the risk of under reliance 信赖不足风险 !k-` eJ|
98.the risk of over reliance 信赖过度风险 l&Q!mU}
99.the risk of incorrect rejection 误拒风险 '?8Tx&}U8
100. the risk of incorrect acceptance 误受风险 OX^3Q:Z=
101.working trial balance 试算平衡表 `|?]CkP
102.index and cross-referencing 索引和交叉索引 )!sa)\E?
103.cash receipt 现金收入 u7#z^r
104.cash disbursement 现金支出 B2(,~^39
105.bank statement 银行对账单 1`QsW&9=b
106.bank reconciliation 银行存款余额调节表 Z2bUs!0
107.balance sheet date 资产负债表日 "{ FoA3g|
108.net realizable value 可变现净值 :XYy7xz<
109.storeroom 仓库 dyO E6Ex
110.sale invoice 销售发票 M(2`2-/xh
111.price list 价目表 Egf^H>,.M
112.positive confirmation request 积极式询证函 'evv,Q{87
113.negative confirmation request 消极式询证函 s!de
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114.purchase requisition 请购单 h)@InYwu7
115.receiving report 验收报告 Hk9U&j$
116.gross margin 毛利 ;wgFr.#hp@
117.manufacturing overhead 制造费用 3e
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118.material requisition 领料单 t!t=|JNf{
119.inventory-taking 存货盘点 $H;+}VQ
120.bond certificate 债券 >)3VbO
121.stock certificate 股票 m|1n
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122.audit report 审计报告 !M^\f
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123.entity 被审计单位 Ia7D F'
124.addressee of the audit report 审计报告的收件人 GO~k '
125.unqualified opinion 无保留意见 Q1T@oxV
126.qualified opinion 保留意见 ~K`1
127.disclaimer of opinion 无法表示意见 >{t+4 p4k.
128.adverse opinion 否定意见