61.assessed level of material misstatement risk 重大错报风险的评估水平 $k\bP9
62.simall business 小规模企业 ZwMVFC-d
63.accounting system 会计系统 tw$EwNI[
64.test of control 控制测试 I_ZJnu<
65.walk-through test 穿行测试 Z5q%L!4G
66.communication 沟通 l[T-Ak
67.flow chart 流程图 f 3H uT=n
68.reperformance of internal control 重新执行 ;-u]@35
69.audit evidence 审计证据 V|'@D#\
70.substantive procedures 实质性程序 pWRdI_
71.assertions 认定 2X2Ax~d@
72.esistence 存在 Z{^!z
73.occurrence 发生 #7 O7O~
74.completeness 完整性 ]vQa~}
75.rights and obligations 权利和义务 uQ W)pD{_
76.valuation and allocation 计价和分摊 e#;43=/Ia
77.cutoff 截止 K]m#~J3d>
78.accuracy 准确性 3%)cUkD
79.classification 分类 6)^*DJy
80.inspection 检查 ,'(|,f42
81.supervision of counting 监盘 fF0K].
82.observation 观察 Y5GN7.
83.confirmation 函证 1-p#}VX
84.computation 计算 1!1JT;gG^9
85.analytical procedures 分析程序
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86.vouch 核对 0BC@wV
87.trace 追查 { }/
88.audit sampling 审计抽样 t`JT
89.error 误差 mx}5":}
90.expected error 预期误差 D=a*Xu2zq
91.population 总体 @sn:%/x _
92.sampling risk 抽样风险 w]gLd
93.non- sampling risk 非抽样风险 .@&FJYkLYi
94.sampling unit 抽样单位 QwhO/
95.statistical sampling 统计抽样 4xW~@meNB
96.tolerable error 可容忍误差 y05!-G:Y\
97.the risk of under reliance 信赖不足风险 Hi[lN7ma8
98.the risk of over reliance 信赖过度风险 \2/X$x<?X
99.the risk of incorrect rejection 误拒风险 7%"|6dw
100. the risk of incorrect acceptance 误受风险 Ja3#W
K
101.working trial balance 试算平衡表 @TALZk'%
102.index and cross-referencing 索引和交叉索引 F[\T'{
103.cash receipt 现金收入 9\!&c<i=
104.cash disbursement 现金支出 j4i$2ZT'
105.bank statement 银行对账单 _W(xO
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106.bank reconciliation 银行存款余额调节表 ;b [>{Q;
107.balance sheet date 资产负债表日 rwDLBpk
108.net realizable value 可变现净值 <o()14
109.storeroom 仓库
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110.sale invoice 销售发票 -`q!mdA2
111.price list 价目表 =
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112.positive confirmation request 积极式询证函 $CB&>?~
113.negative confirmation request 消极式询证函 @~2k5pa
114.purchase requisition 请购单 TE&E f$h
115.receiving report 验收报告 YTTy6*\,_
116.gross margin 毛利 RgoF4g+@
117.manufacturing overhead 制造费用 65 zwi-
118.material requisition 领料单 k`>qb8,
119.inventory-taking 存货盘点 S<]k0bC
120.bond certificate 债券 ',hoe
121.stock certificate 股票 ]rGd!"q
122.audit report 审计报告 lJAzG,f
123.entity 被审计单位 vhOh3
124.addressee of the audit report 审计报告的收件人 R~oY
R,L;
125.unqualified opinion 无保留意见 jF6Q:`k
126.qualified opinion 保留意见 T+XcEI6w
127.disclaimer of opinion 无法表示意见 EUw4$Jt^p
128.adverse opinion 否定意见