61.assessed level of material misstatement risk 重大错报风险的评估水平 X]'7Ov
62.simall business 小规模企业 ,cqF3
63.accounting system 会计系统 /7
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64.test of control 控制测试 jRatm.N
65.walk-through test 穿行测试 %.vVEy
66.communication 沟通 [<KM?\"1<
67.flow chart 流程图 $kQ~d8 O
68.reperformance of internal control 重新执行 Nv"EV;$
69.audit evidence 审计证据 b6*!ACY
70.substantive procedures 实质性程序 1x,tu}<u^
71.assertions 认定 h;0S%ZC
72.esistence 存在 \J6j38D5
73.occurrence 发生 L31|\x]
74.completeness 完整性 {`w;39$+
75.rights and obligations 权利和义务 @/1w4'M
76.valuation and allocation 计价和分摊 Z:_D0jG
77.cutoff 截止 'g{9@PkGn
78.accuracy 准确性 7sXxq4
79.classification 分类 ,\@O(;
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80.inspection 检查 <'g:
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81.supervision of counting 监盘 .c$316
82.observation 观察 C$
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83.confirmation 函证 x
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84.computation 计算 m1*O0Tg]"
85.analytical procedures 分析程序 9`9R!
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86.vouch 核对 )Qvk*9OS
87.trace 追查 Exk\8,EGqS
88.audit sampling 审计抽样
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89.error 误差 M4W5f#C5Ee
90.expected error 预期误差 [0D
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91.population 总体 ERN>don2
92.sampling risk 抽样风险 ~#/hzS
93.non- sampling risk 非抽样风险 ,tg0L$qC
94.sampling unit 抽样单位 y.Z?LCd<
95.statistical sampling 统计抽样 b2FO$Os
96.tolerable error 可容忍误差 -xP!"
97.the risk of under reliance 信赖不足风险 Tq~=TSD
98.the risk of over reliance 信赖过度风险 S1?-I_t+]
99.the risk of incorrect rejection 误拒风险 ',S'.U
100. the risk of incorrect acceptance 误受风险 G2FXrkU
101.working trial balance 试算平衡表 R`~z0d.
102.index and cross-referencing 索引和交叉索引 9tqF8pb7v
103.cash receipt 现金收入 y(xJTj
104.cash disbursement 现金支出 T'b_W,m~,u
105.bank statement 银行对账单 j.@\3'
106.bank reconciliation 银行存款余额调节表 6!(@@^7{*
107.balance sheet date 资产负债表日 FeTL&$
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108.net realizable value 可变现净值 STaA]i}P
109.storeroom 仓库 vZBc!AW
110.sale invoice 销售发票 +) m_o"hl
111.price list 价目表 'Un" rts
112.positive confirmation request 积极式询证函 NW&b&o
113.negative confirmation request 消极式询证函 xagBORg+Bd
114.purchase requisition 请购单 a 7,C>%I
115.receiving report 验收报告 <(-hx+^
116.gross margin 毛利 )
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117.manufacturing overhead 制造费用 j+
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118.material requisition 领料单 @Rw
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119.inventory-taking 存货盘点 W}]%X4<#rN
120.bond certificate 债券 r#Oo
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121.stock certificate 股票 *v3]}g[<
122.audit report 审计报告 ]: ~OG@(
123.entity 被审计单位 _> *jH'
124.addressee of the audit report 审计报告的收件人 aX }P|l
125.unqualified opinion 无保留意见 m
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126.qualified opinion 保留意见 X7g1:L1Ys
127.disclaimer of opinion 无法表示意见 QhK#Y{xY
128.adverse opinion 否定意见