61.assessed level of material misstatement risk 重大错报风险的评估水平 od&wfwk(
62.simall business 小规模企业 %."w]fy>P
63.accounting system 会计系统 ^=gN >xP
64.test of control 控制测试 |vBy=:
65.walk-through test 穿行测试 YlZ&4
66.communication 沟通 O`9vEovjs
67.flow chart 流程图 fK
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68.reperformance of internal control 重新执行 P_.AqEH
69.audit evidence 审计证据 9!dG Xq
70.substantive procedures 实质性程序 rWN%j)#+
71.assertions 认定 d^5x@E_Td
72.esistence 存在 fM(~>(q&
73.occurrence 发生 A5s;<d0
74.completeness 完整性 a3Xd~Qs
75.rights and obligations 权利和义务 j:HIcCp
76.valuation and allocation 计价和分摊 xo!2GPD.
77.cutoff 截止 eyn-bw
78.accuracy 准确性 Xhpcu1nA
79.classification 分类 B~YOU3
80.inspection 检查 ]r\!Z
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81.supervision of counting 监盘 DX/oHkLD'
82.observation 观察 `2M*?
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83.confirmation 函证 +Ur75YPh
84.computation 计算 TALiH'w6|e
85.analytical procedures 分析程序 +u`4
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86.vouch 核对 Z dT-
87.trace 追查 xi)$t#K"
88.audit sampling 审计抽样 1q|iw
89.error 误差 sy(.p^Z
90.expected error 预期误差 j.\0p-,
91.population 总体 qsYg
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92.sampling risk 抽样风险 vm=d?*cR
93.non- sampling risk 非抽样风险 c1
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94.sampling unit 抽样单位 onIZ&wrk
95.statistical sampling 统计抽样 l,UOP[j
96.tolerable error 可容忍误差 {r#uD5NJ/
97.the risk of under reliance 信赖不足风险 ,@zw
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 4K|O?MUNS
100. the risk of incorrect acceptance 误受风险 *bzqH 2h8
101.working trial balance 试算平衡表 x+[ATZ([
102.index and cross-referencing 索引和交叉索引 mp*?GeV?M
103.cash receipt 现金收入 MieO1l
104.cash disbursement 现金支出 _]L]_Bh
105.bank statement 银行对账单 y-~_ W 6\
106.bank reconciliation 银行存款余额调节表 w,OPM}) il
107.balance sheet date 资产负债表日 1'1>B
108.net realizable value 可变现净值 60WlC0Y~u
109.storeroom 仓库 Fv:x>qZr@
110.sale invoice 销售发票 ~^fb`f+%
111.price list 价目表 #9{2aRCJ
112.positive confirmation request 积极式询证函 `w)yR>lqh
113.negative confirmation request 消极式询证函 x4v&%d=M
114.purchase requisition 请购单 @h/-P'Lc=7
115.receiving report 验收报告 `r0lu_.$]4
116.gross margin 毛利 ;
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117.manufacturing overhead 制造费用 &
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118.material requisition 领料单 @S6@pMo,
119.inventory-taking 存货盘点 C*
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120.bond certificate 债券 uXb}oUC
121.stock certificate 股票 % pAbkb3m
122.audit report 审计报告
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123.entity 被审计单位 R^"mGe\LL
124.addressee of the audit report 审计报告的收件人 pdjRakN
125.unqualified opinion 无保留意见 %\~U>3Q
126.qualified opinion 保留意见 8fK/0u^`d
127.disclaimer of opinion 无法表示意见 $UpWlYwG
128.adverse opinion 否定意见