61.assessed level of material misstatement risk 重大错报风险的评估水平 1s-k=3)
62.simall business 小规模企业 VmF?8Vi4
63.accounting system 会计系统 T_\HU*\
64.test of control 控制测试
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65.walk-through test 穿行测试 C#emmg!a\
66.communication 沟通 P_j?V"i<
67.flow chart 流程图 |]RV[S3v
68.reperformance of internal control 重新执行 pAtHU(}
69.audit evidence 审计证据 =2s5>Oz+
70.substantive procedures 实质性程序 F}DdE
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71.assertions 认定 zP
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72.esistence 存在 j,80EhZ
73.occurrence 发生 Id
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74.completeness 完整性 w8w
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75.rights and obligations 权利和义务 =<_xUh.
76.valuation and allocation 计价和分摊 W*QD'
77.cutoff 截止 L=iaL[zdJ
78.accuracy 准确性 5UVQ48aT
79.classification 分类 iH#~eg
80.inspection 检查 Vpt)?];P
81.supervision of counting 监盘 s!~M,zsQN
82.observation 观察 zawU
83.confirmation 函证 ta> g:
84.computation 计算 Z_
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85.analytical procedures 分析程序 bESmKe(
86.vouch 核对 5znLpBX<N
87.trace 追查 xH;qJRHa
88.audit sampling 审计抽样 %:h)8e-;
89.error 误差 0L$v7,
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90.expected error 预期误差 9<k<HmkD
91.population 总体 Dn) =V.
92.sampling risk 抽样风险 ;o,t*
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 )UI$s"
95.statistical sampling 统计抽样 [z]@<99/
96.tolerable error 可容忍误差 y<m{eDV7
97.the risk of under reliance 信赖不足风险 <^UB@'lCm
98.the risk of over reliance 信赖过度风险 $JypVA(CX
99.the risk of incorrect rejection 误拒风险 =
100. the risk of incorrect acceptance 误受风险 b=9(gZ 9
101.working trial balance 试算平衡表 k~>9,=::d
102.index and cross-referencing 索引和交叉索引 3P6pQm'.f
103.cash receipt 现金收入 #]vq
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104.cash disbursement 现金支出 >-r\]/^
105.bank statement 银行对账单 7I/Sfmqy"O
106.bank reconciliation 银行存款余额调节表 ,ZJI]Q=!
107.balance sheet date 资产负债表日 CM>/b3nOW
108.net realizable value 可变现净值 V5i_\A
109.storeroom 仓库 +Q_X,gZ
110.sale invoice 销售发票 bS3qX{5
111.price list 价目表 ?;0=>3p*0
112.positive confirmation request 积极式询证函 4\pi<#X
113.negative confirmation request 消极式询证函 ;Z-Cn.
114.purchase requisition 请购单 Tg&{P{$
115.receiving report 验收报告 Y:^~KS=Uz
116.gross margin 毛利 (s
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117.manufacturing overhead 制造费用 !w[<?+%%n
118.material requisition 领料单 }H?8~S=
119.inventory-taking 存货盘点 ~2
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120.bond certificate 债券 LXVm0IOFF
121.stock certificate 股票 r6Lb0PzMf
122.audit report 审计报告 Xl#vVyO
123.entity 被审计单位 iVd*62$@$
124.addressee of the audit report 审计报告的收件人 ;8JJ#ED
125.unqualified opinion 无保留意见 ndOPD]A'
126.qualified opinion 保留意见 H:`W\CP7_
127.disclaimer of opinion 无法表示意见 >f^&^28
128.adverse opinion 否定意见