61.assessed level of material misstatement risk 重大错报风险的评估水平 w|HZI,~
62.simall business 小规模企业 br;G5^j3?
63.accounting system 会计系统 ZFON]$Zk
64.test of control 控制测试 l#"alU!<^
65.walk-through test 穿行测试 G4}q*&:k
66.communication 沟通 ypd?mw&1}
67.flow chart 流程图 A1q^E(}O
68.reperformance of internal control 重新执行 c|R/,
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69.audit evidence 审计证据 QdTe
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70.substantive procedures 实质性程序 caP
71.assertions 认定 *p3P\ H^5
72.esistence 存在 6ZR0_v;TD
73.occurrence 发生 [z~Nw#
74.completeness 完整性 r83~o/T@
75.rights and obligations 权利和义务 [!le 9aNg
76.valuation and allocation 计价和分摊 [FL I+;gY
77.cutoff 截止 <C77_t
78.accuracy 准确性 V.#8-?z
79.classification 分类 =5`@:!t7
80.inspection 检查 b8>9mKs
81.supervision of counting 监盘 :/NN=3e
82.observation 观察 bw\=F_>L
83.confirmation 函证 w#T,g9
84.computation 计算 X2[cR;;'
85.analytical procedures 分析程序 :#}`uR,D/
86.vouch 核对 }#8uXA
87.trace 追查 F4Uk+|]Bu
88.audit sampling 审计抽样 Elp!,(+&6
89.error 误差 fYy.>m+P1
90.expected error 预期误差 sQZ8<DpB
91.population 总体 pG
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92.sampling risk 抽样风险 ^rwSbM$
93.non- sampling risk 非抽样风险 >#?: x*[
94.sampling unit 抽样单位 .@Uz/j?>
95.statistical sampling 统计抽样 Y2-bU 7mo
96.tolerable error 可容忍误差 8~E)gV+v
97.the risk of under reliance 信赖不足风险 S=p u
98.the risk of over reliance 信赖过度风险 !h!9SE
99.the risk of incorrect rejection 误拒风险 ts<dUO
100. the risk of incorrect acceptance 误受风险 h<;[P?z
101.working trial balance 试算平衡表 .,Qnn}:l
102.index and cross-referencing 索引和交叉索引 <y!r~?
103.cash receipt 现金收入 ]Rh(=bg
104.cash disbursement 现金支出 |"qB2.[
105.bank statement 银行对账单 n-3j$x1Ne
106.bank reconciliation 银行存款余额调节表 j7#GqVS'
107.balance sheet date 资产负债表日 4QAIQQS
108.net realizable value 可变现净值 -5 /v`
109.storeroom 仓库 L59oh
110.sale invoice 销售发票 =zeLs0s;
111.price list 价目表 WG
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112.positive confirmation request 积极式询证函 xsDa!
113.negative confirmation request 消极式询证函 -!
,]Y10
114.purchase requisition 请购单 8$ZSF92C
115.receiving report 验收报告 PbUcbb17
116.gross margin 毛利 j9ta0~x1*6
117.manufacturing overhead 制造费用 G.nftp(*}
118.material requisition 领料单 ^
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119.inventory-taking 存货盘点 `l2<
120.bond certificate 债券 !u4Z0 !Ll
121.stock certificate 股票 07Q[L'}y@
122.audit report 审计报告
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123.entity 被审计单位 NK9WrUj)
124.addressee of the audit report 审计报告的收件人 ^>8]3@ Nh
125.unqualified opinion 无保留意见 q'F_j"
126.qualified opinion 保留意见 6'Yn|
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127.disclaimer of opinion 无法表示意见 <hZ}34?]i2
128.adverse opinion 否定意见