61.assessed level of material misstatement risk 重大错报风险的评估水平 ;v@ G
62.simall business 小规模企业 qqf`z,u
63.accounting system 会计系统 AAlc %d/9
64.test of control 控制测试 f?Zjd&|Ch
65.walk-through test 穿行测试 *v+l,z4n
66.communication 沟通 gHBv Q1g
67.flow chart 流程图 "dX~J3$
68.reperformance of internal control 重新执行 ]O"f %
69.audit evidence 审计证据 S>~
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70.substantive procedures 实质性程序 I"88O4\@
71.assertions 认定 5MB`yRVv
72.esistence 存在 `xLsD}32
73.occurrence 发生 |VWT4*K
74.completeness 完整性 uI7n{4W*x
75.rights and obligations 权利和义务 z_$c_J
76.valuation and allocation 计价和分摊 G|rE\h 2w
77.cutoff 截止 Y0 a[Lb0
78.accuracy 准确性 sX%n` L
79.classification 分类 LUMbRrD-
80.inspection 检查 n?EgC8b9
81.supervision of counting 监盘 ~~OFymQ%?q
82.observation 观察 d^aVP
83.confirmation 函证 g8##Be
84.computation 计算 eut2x7Z(c
85.analytical procedures 分析程序 ^el+ej/=
86.vouch 核对 e.n(NW
87.trace 追查 ,*XB11P
88.audit sampling 审计抽样 2F:qaz
89.error 误差 1l$Ei,9
90.expected error 预期误差
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91.population 总体 d2`g,~d
92.sampling risk 抽样风险 f$xXR$mjf
93.non- sampling risk 非抽样风险 smf"F\Ws
94.sampling unit 抽样单位 lI=<lmM0|/
95.statistical sampling 统计抽样 Qu61$!
96.tolerable error 可容忍误差 p0@^1
97.the risk of under reliance 信赖不足风险 *H
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98.the risk of over reliance 信赖过度风险 QM0B6F
99.the risk of incorrect rejection 误拒风险 -eG~
100. the risk of incorrect acceptance 误受风险 xak)YOLRV
101.working trial balance 试算平衡表 5g7@Dj,.
102.index and cross-referencing 索引和交叉索引 D!rPF)K
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103.cash receipt 现金收入 2|je{
104.cash disbursement 现金支出 rL{R=0
105.bank statement 银行对账单 QhZg{v[d
106.bank reconciliation 银行存款余额调节表 ]y0Y (
107.balance sheet date 资产负债表日 %qoS(iO`h
108.net realizable value 可变现净值 T$%|=gq
109.storeroom 仓库 t WI-
110.sale invoice 销售发票 xs{pGQ6Q
111.price list 价目表 X2|~(*
112.positive confirmation request 积极式询证函 l
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113.negative confirmation request 消极式询证函 G\@pg;0|y
114.purchase requisition 请购单 bE _8NA"2
115.receiving report 验收报告 *S.U8;*Xj
116.gross margin 毛利 MUrPr
117.manufacturing overhead 制造费用 l[/`kK
118.material requisition 领料单 nq M7Is
119.inventory-taking 存货盘点 ==dKC;
120.bond certificate 债券 h:?
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121.stock certificate 股票 oACAC+CP
122.audit report 审计报告 "h sT^sy
123.entity 被审计单位 |THpkfW
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 VzP az\e
126.qualified opinion 保留意见 \R#SoOd
127.disclaimer of opinion 无法表示意见 <CyU9`ye
128.adverse opinion 否定意见