61.assessed level of material misstatement risk 重大错报风险的评估水平 Pm;I3r=R\
62.simall business 小规模企业 hi0XVC95
63.accounting system 会计系统 eL_^: -
64.test of control 控制测试 )FV6,
65.walk-through test 穿行测试 _Ws#UL+Nq
66.communication 沟通 m}rh|x/?
67.flow chart 流程图 Vv2{^!aZ
68.reperformance of internal control 重新执行 R~!\-6%_
69.audit evidence 审计证据 Mc!2mE%47m
70.substantive procedures 实质性程序 l$=Gvb
71.assertions 认定 i'Wcf1I-=
72.esistence 存在 \+G.]|" Y
73.occurrence 发生 )G^p1o;\
74.completeness 完整性 -ywX5B
75.rights and obligations 权利和义务 sD2*x T
76.valuation and allocation 计价和分摊 |$Qp0vOA}
77.cutoff 截止 #g F2(iK6
78.accuracy 准确性 F68},N>vr@
79.classification 分类 F:M/z#:~
80.inspection 检查 Lb
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81.supervision of counting 监盘 gO9'q='5l
82.observation 观察 G 2!}R
83.confirmation 函证 Y'2-yB
84.computation 计算 ]&' jP
85.analytical procedures 分析程序 ^4RO
86.vouch 核对 Ko4)0&
87.trace 追查 PIgGXNo
88.audit sampling 审计抽样 4+-5,t7
89.error 误差 E7k-pquvE
90.expected error 预期误差 !~?W \b\:
91.population 总体 -e
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92.sampling risk 抽样风险 )\RzE[Cb
93.non- sampling risk 非抽样风险 YGfA qI
y
94.sampling unit 抽样单位 'lxLnX
95.statistical sampling 统计抽样 K<RmaXZ
96.tolerable error 可容忍误差 !?S5IGLOj
97.the risk of under reliance 信赖不足风险 $xLEA\s
98.the risk of over reliance 信赖过度风险 p
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99.the risk of incorrect rejection 误拒风险 =_K%$y*
100. the risk of incorrect acceptance 误受风险 ~K4k'
101.working trial balance 试算平衡表 _RN/7\
102.index and cross-referencing 索引和交叉索引 K3a>^g
103.cash receipt 现金收入 LQ~LB'L
104.cash disbursement 现金支出 2;dM:FHLhO
105.bank statement 银行对账单 X77A; US
106.bank reconciliation 银行存款余额调节表 v!nm
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107.balance sheet date 资产负债表日 _e;N'DZ
108.net realizable value 可变现净值 MP6 \r
109.storeroom 仓库 JqL<$mSep
110.sale invoice 销售发票 'Na|#tPYI
111.price list 价目表 >oVc5}
112.positive confirmation request 积极式询证函 =%Q\*xaR.W
113.negative confirmation request 消极式询证函 (r.$%[,.<
114.purchase requisition 请购单 58M'r{8_
115.receiving report 验收报告 5}<.1ab3V
116.gross margin 毛利 8W(<q|t
117.manufacturing overhead 制造费用
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118.material requisition 领料单 c ,Qw;
119.inventory-taking 存货盘点 zG&WWc`K
120.bond certificate 债券 s4MNVT
121.stock certificate 股票 ju8',ZC
122.audit report 审计报告 sZ0g99eX
123.entity 被审计单位 8yY"x
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124.addressee of the audit report 审计报告的收件人 HR/k{"8W4Q
125.unqualified opinion 无保留意见 nwZ[Ygl|
126.qualified opinion 保留意见 ]$* $0
127.disclaimer of opinion 无法表示意见 }T?i%l
128.adverse opinion 否定意见