61.assessed level of material misstatement risk 重大错报风险的评估水平 . FruI#99
62.simall business 小规模企业 bcYz?o6
63.accounting system 会计系统 cBA[D~s
64.test of control 控制测试 ~RJg.9V
65.walk-through test 穿行测试 }>w;
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66.communication 沟通 YszhoHYh
67.flow chart 流程图 IlrmXSr
68.reperformance of internal control 重新执行 9p.>L8
69.audit evidence 审计证据 n&fV3[m`2
70.substantive procedures 实质性程序 h(L5MZs
71.assertions 认定 )t4C*+9<U
72.esistence 存在 :o:??tqw
73.occurrence 发生 p
c],H
74.completeness 完整性 '3Ri/V,
75.rights and obligations 权利和义务 *O;N"jf
76.valuation and allocation 计价和分摊 -'(:Sq,4o
77.cutoff 截止 %9lxE[/
78.accuracy 准确性 .EdV36$n
79.classification 分类 )N/KQ[W
80.inspection 检查 .EcM n
81.supervision of counting 监盘 PjHm#a3zg%
82.observation 观察 bo2Od
83.confirmation 函证 3XRG"
84.computation 计算 |`nVr>QF&
85.analytical procedures 分析程序 D4\I;M^
86.vouch 核对 2KEww3.{
87.trace 追查 QZlUUj\
88.audit sampling 审计抽样 @oEDtN
89.error 误差 <'-me09C*
90.expected error 预期误差 7d)aDc*TjW
91.population 总体 ;W].j%]Le
92.sampling risk 抽样风险 z-Dp
LV
93.non- sampling risk 非抽样风险 hG^23FiN
94.sampling unit 抽样单位 H[r0jREK
95.statistical sampling 统计抽样 93\,m+-
96.tolerable error 可容忍误差 Pz 'Hqvd
97.the risk of under reliance 信赖不足风险 if'4MDl
98.the risk of over reliance 信赖过度风险 `9-Zg??8r
99.the risk of incorrect rejection 误拒风险 f/yK|[g~
100. the risk of incorrect acceptance 误受风险 7h2bL6Y88
101.working trial balance 试算平衡表 LPO" K"'w
102.index and cross-referencing 索引和交叉索引 'UxA8i(
103.cash receipt 现金收入 DFonK{
104.cash disbursement 现金支出 5glGlD6R
105.bank statement 银行对账单 pB
./L&h
106.bank reconciliation 银行存款余额调节表 oB9m\o7$
107.balance sheet date 资产负债表日 Q1Ao65
108.net realizable value 可变现净值 7 SZR#L
109.storeroom 仓库 GLyh1qNX
110.sale invoice 销售发票 R 6Em^A/>
111.price list 价目表 BXY'%8q _a
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 C)w*aU,(
114.purchase requisition 请购单 \4k
*Zk
115.receiving report 验收报告 *$VurqLn
116.gross margin 毛利 U:r2hqegd
117.manufacturing overhead 制造费用 7Cf(y'w^
118.material requisition 领料单 `t6L'%\
119.inventory-taking 存货盘点 Xdt+\}\
120.bond certificate 债券 N3p3"4_]fy
121.stock certificate 股票 639k&
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122.audit report 审计报告 }^7V^W
123.entity 被审计单位 SO/]d70HG
124.addressee of the audit report 审计报告的收件人 "=.|QKC1`
125.unqualified opinion 无保留意见 Oe`t!&v
126.qualified opinion 保留意见 Fev3CV$
127.disclaimer of opinion 无法表示意见 @_3$(*n$~
128.adverse opinion 否定意见