61.assessed level of material misstatement risk 重大错报风险的评估水平 3
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62.simall business 小规模企业 -e>)yM `i
63.accounting system 会计系统 Qs:r@"hE
64.test of control 控制测试 7p6J
65.walk-through test 穿行测试 ;kBies>V
66.communication 沟通 [<QWTMjR
67.flow chart 流程图 GwBQ
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68.reperformance of internal control 重新执行 EB<q.
69.audit evidence 审计证据 ,6"n5Ks}
70.substantive procedures 实质性程序 K8Zk{on
71.assertions 认定 |m- `,
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72.esistence 存在 c ?XUb[
73.occurrence 发生 mNoqs&UB
74.completeness 完整性 ->=++
75.rights and obligations 权利和义务 ,np`:fBMy
76.valuation and allocation 计价和分摊 u(702S4
77.cutoff 截止 -QDgr`%5
78.accuracy 准确性 WmUW
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79.classification 分类 o[hP&9>q
80.inspection 检查 ton`ji\^
81.supervision of counting 监盘 VAGMI+ -
82.observation 观察 ZnLk :6'
83.confirmation 函证 %PbqASm
84.computation 计算 G6{A[O[
85.analytical procedures 分析程序 Ws)X5C=A
86.vouch 核对 vp-7>Wj
87.trace 追查 %+a@|Z
88.audit sampling 审计抽样 F
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89.error 误差 -oBas4J
90.expected error 预期误差 +t4m
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91.population 总体 a] =\h'S
92.sampling risk 抽样风险 Ag0_^
93.non- sampling risk 非抽样风险 sA-W^*+
94.sampling unit 抽样单位 k^c=y<I
95.statistical sampling 统计抽样 k=2l9C3Z
96.tolerable error 可容忍误差 -Jo :+].
97.the risk of under reliance 信赖不足风险 <Cu?$
98.the risk of over reliance 信赖过度风险 O'|P|
99.the risk of incorrect rejection 误拒风险 h./
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100. the risk of incorrect acceptance 误受风险 FNCLGAiZ
101.working trial balance 试算平衡表 a9zph2o-
102.index and cross-referencing 索引和交叉索引 e uHu}
103.cash receipt 现金收入 [.xk
104.cash disbursement 现金支出 }, &,Dt
105.bank statement 银行对账单 IC.<)I
106.bank reconciliation 银行存款余额调节表 \Rqh|T<D
107.balance sheet date 资产负债表日 ^@L
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108.net realizable value 可变现净值 1[g!^5W
109.storeroom 仓库 xWz;5=7a]
110.sale invoice 销售发票 GtJ*&=(
111.price list 价目表 I@Z*Nu1L
112.positive confirmation request 积极式询证函 F%Umau*1
113.negative confirmation request 消极式询证函 Tv,.
114.purchase requisition 请购单 2$zq (
115.receiving report 验收报告 }9udo,RWu
116.gross margin 毛利 124L3AG
117.manufacturing overhead 制造费用 i z>y u[|
118.material requisition 领料单 y{Y+2}Dv/
119.inventory-taking 存货盘点 RG
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120.bond certificate 债券 *a,.E6C*
121.stock certificate 股票 WfT)CIKs
122.audit report 审计报告 R|J>8AL}BY
123.entity 被审计单位
C=aj&
124.addressee of the audit report 审计报告的收件人 &xuwke:[
125.unqualified opinion 无保留意见 aU<D$I
126.qualified opinion 保留意见 J*~2:{=%
127.disclaimer of opinion 无法表示意见 =>}.W:=
128.adverse opinion 否定意见