61.assessed level of material misstatement risk 重大错报风险的评估水平 Xa2QtJq
62.simall business 小规模企业 u=I>DEe@c
63.accounting system 会计系统 L`ZH.fN
64.test of control 控制测试 !5}Ibb
65.walk-through test 穿行测试 otXB:a
66.communication 沟通 I hvL2zB
67.flow chart 流程图 bQ=R,
68.reperformance of internal control 重新执行 Mp~E$f
69.audit evidence 审计证据 Yw
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70.substantive procedures 实质性程序 eD* "#O)W
71.assertions 认定 t`DoTb4
72.esistence 存在 _wg6}3
73.occurrence 发生 1X/
q7lR
74.completeness 完整性 '$M=H.
75.rights and obligations 权利和义务 zb}:wUR
76.valuation and allocation 计价和分摊 &Q^
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77.cutoff 截止 4b8!LzKS
78.accuracy 准确性 `?Wak=]g
79.classification 分类 aT#R#7<Eg
80.inspection 检查 <3QE3;4
81.supervision of counting 监盘 o_<o8!]l"
82.observation 观察 p3*}! ez4
83.confirmation 函证 .3,s4\.kT
84.computation 计算 .h^."+TJ
85.analytical procedures 分析程序 //W<\
86.vouch 核对 }@V(y9K
87.trace 追查 X; T(?,,
88.audit sampling 审计抽样 Pe/cwKCI
89.error 误差 Jjz:-Uqq2
90.expected error 预期误差 <Ja>
91.population 总体
S >uzW #
92.sampling risk 抽样风险 DL2gui3
93.non- sampling risk 非抽样风险 OFCOMM
94.sampling unit 抽样单位 kzGD*
95.statistical sampling 统计抽样 I`2hxLwh+
96.tolerable error 可容忍误差 e.i5j^5u
97.the risk of under reliance 信赖不足风险 jd=k[Yqr
98.the risk of over reliance 信赖过度风险 )[6H!y5
99.the risk of incorrect rejection 误拒风险 J;+iW*E:
100. the risk of incorrect acceptance 误受风险 Y*0%lq({H
101.working trial balance 试算平衡表 . #;ZM[v
102.index and cross-referencing 索引和交叉索引 0?ZJJdI3
103.cash receipt 现金收入 X#(?V[F]
104.cash disbursement 现金支出 LN?fw
105.bank statement 银行对账单 U\y];\~H
106.bank reconciliation 银行存款余额调节表 VZJs@qx:Z
107.balance sheet date 资产负债表日 }@}jwi)l
108.net realizable value 可变现净值 K%>uSS?
109.storeroom 仓库 6d,jR[JP
110.sale invoice 销售发票 #P-S.b
111.price list 价目表 &&|*GAjJ
112.positive confirmation request 积极式询证函 8(D>ws$
113.negative confirmation request 消极式询证函 Y,B0=}
114.purchase requisition 请购单 iU{F\>
115.receiving report 验收报告 Z*nC
;5Kd
116.gross margin 毛利 [X=-x=S,
117.manufacturing overhead 制造费用 \A
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118.material requisition 领料单 Se*GR"Z+
119.inventory-taking 存货盘点 U=p,drF,A
120.bond certificate 债券 ./)A6O*#
121.stock certificate 股票 ]~ )FMWQz-
122.audit report 审计报告 AU$W=Z*
123.entity 被审计单位 eM+]KG)}
124.addressee of the audit report 审计报告的收件人 xe|o(!(
125.unqualified opinion 无保留意见 ju(&v*KA
126.qualified opinion 保留意见 {Os$Uui37\
127.disclaimer of opinion 无法表示意见 $)mE"4FE
128.adverse opinion 否定意见