61.assessed level of material misstatement risk 重大错报风险的评估水平 AL%H$ I
62.simall business 小规模企业 <%fcs"Mb
63.accounting system 会计系统
{f;]
64.test of control 控制测试 i;!#:JX
65.walk-through test 穿行测试 jRP.Je@t
66.communication 沟通 a>jiq8d]4
67.flow chart 流程图 IM:*uv
68.reperformance of internal control 重新执行 )N!-g47o%#
69.audit evidence 审计证据 <
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70.substantive procedures 实质性程序 &Pu}"M$[MH
71.assertions 认定 _JZS;8WYR
72.esistence 存在 S^;D\6(r
73.occurrence 发生 uY+N163i
74.completeness 完整性 1DPgiIG~
75.rights and obligations 权利和义务 FV|/o%XqK
76.valuation and allocation 计价和分摊 Ht.0ug
77.cutoff 截止 t>[K:[0
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78.accuracy 准确性 ).HYW _Yih
79.classification 分类 dZ'hTzw~
80.inspection 检查 !e*BQ3
81.supervision of counting 监盘 6A$
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82.observation 观察 XKqUbi
83.confirmation 函证 _U<sz{6
84.computation 计算 VHhW_ya1g{
85.analytical procedures 分析程序 u\gPx4]4c
86.vouch 核对 n DLr17
87.trace 追查 ,<]X0;~oB
88.audit sampling 审计抽样 03aa>IO
89.error 误差 |/B2Bm
90.expected error 预期误差 .s7Cr0^k,|
91.population 总体 TqURYnNd
92.sampling risk 抽样风险 7U_~_yb
93.non- sampling risk 非抽样风险 i6F`KF'i&
94.sampling unit 抽样单位 M5DW!^
95.statistical sampling 统计抽样 :n36}VG|
96.tolerable error 可容忍误差 :G?6Hl)~)
97.the risk of under reliance 信赖不足风险 GY9CU=-
98.the risk of over reliance 信赖过度风险 KrNu7/H
99.the risk of incorrect rejection 误拒风险 -DgJkyt+<
100. the risk of incorrect acceptance 误受风险 !Oj].
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101.working trial balance 试算平衡表 f{=0-%dA
102.index and cross-referencing 索引和交叉索引 `8$gaA*
103.cash receipt 现金收入 !o
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104.cash disbursement 现金支出 !
Ff/RRo
105.bank statement 银行对账单 nRKh|B)
106.bank reconciliation 银行存款余额调节表 9L+dN%C
107.balance sheet date 资产负债表日 78't"2>
108.net realizable value 可变现净值 G2Zr
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109.storeroom 仓库 ]<\FtH
110.sale invoice 销售发票 0&!,+
111.price list 价目表 UR;FW`
112.positive confirmation request 积极式询证函 8RC7Ei
113.negative confirmation request 消极式询证函 <C0~7]XO
114.purchase requisition 请购单 .H,v7L,~88
115.receiving report 验收报告 "W:#4@
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 hVPSW# .d
118.material requisition 领料单 6J3:[7k=&
119.inventory-taking 存货盘点 ]=T`8)_r)
120.bond certificate 债券 <1~5l~
121.stock certificate 股票 9z)p*+rUK
122.audit report 审计报告 A1`y_
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123.entity 被审计单位 eq)8V x0
124.addressee of the audit report 审计报告的收件人 dq$H^BB+>
125.unqualified opinion 无保留意见 oZ%rzLH
126.qualified opinion 保留意见 =bt/2nPV
127.disclaimer of opinion 无法表示意见 Dk$[b9b
128.adverse opinion 否定意见