61.assessed level of material misstatement risk 重大错报风险的评估水平 FN/siw(?3
62.simall business 小规模企业 gtnu/Q
63.accounting system 会计系统 w|1O-k`
64.test of control 控制测试 0
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65.walk-through test 穿行测试
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66.communication 沟通 [(2XL"4D
67.flow chart 流程图 @\WeI"^F8
68.reperformance of internal control 重新执行 B|"-Ed
69.audit evidence 审计证据 UP7?9\
70.substantive procedures 实质性程序 +!K*FU=).
71.assertions 认定 {TZV^gT4
72.esistence 存在 jp7cPpk:LG
73.occurrence 发生 ,u=+%6b)A
74.completeness 完整性 Pj1 k?7
75.rights and obligations 权利和义务 (<}BlL
76.valuation and allocation 计价和分摊 >9NC2%61S
77.cutoff 截止 je`Inn<
78.accuracy 准确性 Z7NR%u_|[
79.classification 分类 NX5$x/uz
80.inspection 检查 81H9d6hqcD
81.supervision of counting 监盘 SZUo RWx
82.observation 观察 &O5O@3:7]
83.confirmation 函证 -\7_^8 am
84.computation 计算 \YSprXe
85.analytical procedures 分析程序 YkbuyUui
86.vouch 核对 &`,Y/Cbw
87.trace 追查 {rwT4]4
88.audit sampling 审计抽样 c#f@v45
89.error 误差 PQ{5*}$N
90.expected error 预期误差 ,n2"N5{jw
91.population 总体 y'!"GrbZ
92.sampling risk 抽样风险 e{H(
93.non- sampling risk 非抽样风险 8F&Y;
94.sampling unit 抽样单位 ?./%7v
95.statistical sampling 统计抽样 ~)VI`36X
96.tolerable error 可容忍误差 6OB3%R'p
97.the risk of under reliance 信赖不足风险 I_ AFHrj
98.the risk of over reliance 信赖过度风险 {:|b,ep
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99.the risk of incorrect rejection 误拒风险 -Jf}3$Ra
100. the risk of incorrect acceptance 误受风险 ^H
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101.working trial balance 试算平衡表 .%!^L#g
102.index and cross-referencing 索引和交叉索引 k?rJGc G
103.cash receipt 现金收入 Q/q>mN"#1
104.cash disbursement 现金支出 +i#s |kKs\
105.bank statement 银行对账单 ia (&$a8X
106.bank reconciliation 银行存款余额调节表 4bcd=a;
107.balance sheet date 资产负债表日 Dr76+9'i
108.net realizable value 可变现净值 ^wD`sj<Qg
109.storeroom 仓库 Omi/sKFMi
110.sale invoice 销售发票 *
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111.price list 价目表 ;XQ27,K&
112.positive confirmation request 积极式询证函 >=:^N-a
113.negative confirmation request 消极式询证函 tyWDa$u,u
114.purchase requisition 请购单 <xe_t=N
115.receiving report 验收报告 |+KwyHE`9
116.gross margin 毛利 '\GU(j
117.manufacturing overhead 制造费用 +&dkJ 4g[
118.material requisition 领料单 \._|_+HiW
119.inventory-taking 存货盘点 gm%cAme
120.bond certificate 债券 (AX$Svw
121.stock certificate 股票 tLxeq?Oo]
122.audit report 审计报告 )TEm1\
123.entity 被审计单位 Abi(1nXdQ
124.addressee of the audit report 审计报告的收件人 wFMw&=j
125.unqualified opinion 无保留意见 ~4|Tr z2T
126.qualified opinion 保留意见 $ai;8)C6
127.disclaimer of opinion 无法表示意见 T|0+o+i
128.adverse opinion 否定意见