61.assessed level of material misstatement risk 重大错报风险的评估水平 KL9k9|!p
62.simall business 小规模企业 85YUqVi9
63.accounting system 会计系统 >H^#!eaqw
64.test of control 控制测试 (+c1
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65.walk-through test 穿行测试 SE'!j]6jI
66.communication 沟通 q`,%L1c4
67.flow chart 流程图 dgL>7X=7
68.reperformance of internal control 重新执行 u\V^g
69.audit evidence 审计证据 lD[37U!
70.substantive procedures 实质性程序 0z'GN#mT5
71.assertions 认定 K>dB{w#gS
72.esistence 存在 gVrQAcJj
73.occurrence 发生 jUE g
u
74.completeness 完整性 s3HVX'
75.rights and obligations 权利和义务 #l ZK_N|1x
76.valuation and allocation 计价和分摊 4vEP\E3u<j
77.cutoff 截止 hTa(^
78.accuracy 准确性 y(o)}m*0
79.classification 分类 [% C,&h5
80.inspection 检查 f. "\~
81.supervision of counting 监盘 TP"cEfs x
82.observation 观察 /TyGZ@S>m
83.confirmation 函证 @^A5{qQ\
84.computation 计算 qT48Y
85.analytical procedures 分析程序 q pCI[[
86.vouch 核对 8q@Z
87.trace 追查 MfP)Pk5
88.audit sampling 审计抽样 g:>'+(H ;
89.error 误差 ^Jp,&
90.expected error 预期误差 7p{Pmq[
91.population 总体 *!%lBt{2
92.sampling risk 抽样风险 CuWJai:nQ;
93.non- sampling risk 非抽样风险 7~ PL8
94.sampling unit 抽样单位 p&h?p\IF
95.statistical sampling 统计抽样 d=/0A\O
96.tolerable error 可容忍误差 H_X^)\oJ
97.the risk of under reliance 信赖不足风险 Ut;`6t
98.the risk of over reliance 信赖过度风险 Zz0e4C
99.the risk of incorrect rejection 误拒风险 xSm;~')g
100. the risk of incorrect acceptance 误受风险 $iu[-my_
101.working trial balance 试算平衡表 Ttt'X<9
102.index and cross-referencing 索引和交叉索引 V5w1ET
103.cash receipt 现金收入 $@D a|d4
104.cash disbursement 现金支出 y3zP`^
105.bank statement 银行对账单 j{@6y
106.bank reconciliation 银行存款余额调节表 $VuXr=f}
107.balance sheet date 资产负债表日 H"#ITL
108.net realizable value 可变现净值 ;f[lq^eV
109.storeroom 仓库 "2l`XH
110.sale invoice 销售发票 ,~1"50 Hp@
111.price list 价目表 <h/%jM>9/
112.positive confirmation request 积极式询证函 >2'"}np*
113.negative confirmation request 消极式询证函 [d: u(
114.purchase requisition 请购单 ,%M[$S'
115.receiving report 验收报告 /ad9Q~nJ
116.gross margin 毛利 *yu}e)(0
117.manufacturing overhead 制造费用 WMSJU/-P
118.material requisition 领料单 }yz>(Pq
119.inventory-taking 存货盘点 j]Jgz<
120.bond certificate 债券 ;-+q*@sa]
121.stock certificate 股票 tAdE<)
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122.audit report 审计报告 UEU/505
123.entity 被审计单位 CL|/I:%0
124.addressee of the audit report 审计报告的收件人 Zh=arlk
125.unqualified opinion 无保留意见 qqrj
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126.qualified opinion 保留意见 '<R>cN"
127.disclaimer of opinion 无法表示意见 LQ jbEYp
128.adverse opinion 否定意见