61.assessed level of material misstatement risk 重大错报风险的评估水平 fg,~[%1
62.simall business 小规模企业 UyJ5}fBJ
63.accounting system 会计系统 _2TIan}
64.test of control 控制测试 h)YqC$A-s
65.walk-through test 穿行测试 +J^}"dG
66.communication 沟通 @z2RMEC~
67.flow chart 流程图 H,uOshR
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 b'ew
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70.substantive procedures 实质性程序 J%}}(G~
71.assertions 认定
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72.esistence 存在 p%G\5.GcJL
73.occurrence 发生 51rM6
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74.completeness 完整性 $GYy[-.`
75.rights and obligations 权利和义务 O|OPdD
76.valuation and allocation 计价和分摊 }q~A( u
77.cutoff 截止 #-kyZ
78.accuracy 准确性 =GL
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79.classification 分类 )ei+ewVZ
80.inspection 检查 5-+Y2tp}
81.supervision of counting 监盘
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82.observation 观察 lID5mg31
83.confirmation 函证 6L*y$e"Qc
84.computation 计算 zZDr=6|r_
85.analytical procedures 分析程序 A5nu`e9&
86.vouch 核对 *D\nsJ*g
87.trace 追查 =|jOio=s:
88.audit sampling 审计抽样 2 1;n0E
89.error 误差 PCFm@S@Q
90.expected error 预期误差 ,2]6cP(6qQ
91.population 总体 >`lf1x
92.sampling risk 抽样风险 K&S~IFy
93.non- sampling risk 非抽样风险 $x 2t0@
94.sampling unit 抽样单位 F 6SIhf.;
95.statistical sampling 统计抽样 jsL'O;K/
96.tolerable error 可容忍误差 4[5Z>2w
97.the risk of under reliance 信赖不足风险 $y`|zK|G-
98.the risk of over reliance 信赖过度风险 ~fS#)X3 D
99.the risk of incorrect rejection 误拒风险 lk+)-J-lj'
100. the risk of incorrect acceptance 误受风险 ))+R*k%
101.working trial balance 试算平衡表 O,DA{> *m
102.index and cross-referencing 索引和交叉索引 b9:E0/6
103.cash receipt 现金收入 ebQYk$@
104.cash disbursement 现金支出 ^91k@MC
105.bank statement 银行对账单 Bg34YmZ
106.bank reconciliation 银行存款余额调节表 7-(tTBH
107.balance sheet date 资产负债表日 JM M\
108.net realizable value 可变现净值
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109.storeroom 仓库 yyZjMnuD
110.sale invoice 销售发票 <iTaJa$0m
111.price list 价目表 m(&ZNZK
112.positive confirmation request 积极式询证函 O[-wm;_(=*
113.negative confirmation request 消极式询证函 m>a6,#I
114.purchase requisition 请购单 fXL$CgXG\x
115.receiving report 验收报告 #%x4^A9 q
116.gross margin 毛利 lv{Qn~\y&
117.manufacturing overhead 制造费用 ) .#,1
118.material requisition 领料单 ^&.F!
119.inventory-taking 存货盘点 tFb49zbk
120.bond certificate 债券 *WOA",gZ
121.stock certificate 股票 J4x1qY)Y&v
122.audit report 审计报告 =n$
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123.entity 被审计单位 G*n5`N@>7
124.addressee of the audit report 审计报告的收件人 4cs`R+]o
125.unqualified opinion 无保留意见 <iL+/^#
126.qualified opinion 保留意见 gmrjCLj
127.disclaimer of opinion 无法表示意见 `<
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128.adverse opinion 否定意见