61.assessed level of material misstatement risk 重大错报风险的评估水平 6KpHnSW
62.simall business 小规模企业 Dn&D!B
63.accounting system 会计系统 ![]``g2
64.test of control 控制测试
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65.walk-through test 穿行测试 'EDda
66.communication 沟通 1N7Kv4,
67.flow chart 流程图 =R*qP ;
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68.reperformance of internal control 重新执行 [<DZ
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69.audit evidence 审计证据 ]E\n9X-{
70.substantive procedures 实质性程序 vnWWneeNr
71.assertions 认定 h4q|lA6!k8
72.esistence 存在 d&ex5CU5
73.occurrence 发生 +qh[N@F
74.completeness 完整性 yW$0\E6<r
75.rights and obligations 权利和义务 ,lZB96r0
76.valuation and allocation 计价和分摊 5R(/Uiv3F
77.cutoff 截止 -FU}pz/
78.accuracy 准确性 4"gM<z
79.classification 分类 &f^, la
80.inspection 检查 M$Zcn# A
81.supervision of counting 监盘 gw,UQbnu
82.observation 观察 (h>-&.`
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83.confirmation 函证 U2bjFLd"
84.computation 计算 >-H{Z{VDd
85.analytical procedures 分析程序 7;KwLT 9
86.vouch 核对 ZosP(Tdq
87.trace 追查 /YZr~|65
88.audit sampling 审计抽样 xuqv6b.
89.error 误差 ^$b Y,CE
90.expected error 预期误差 -r-k_6QP
91.population 总体 {NHdyc$
92.sampling risk 抽样风险 |&RU/ a
93.non- sampling risk 非抽样风险 6@rMtQfI
94.sampling unit 抽样单位 e" St_z(
95.statistical sampling 统计抽样 q@[QjGj@
96.tolerable error 可容忍误差 vQ;Ex
97.the risk of under reliance 信赖不足风险 Pi]19boM.
98.the risk of over reliance 信赖过度风险 ILGMMA_2
99.the risk of incorrect rejection 误拒风险 "
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100. the risk of incorrect acceptance 误受风险 +j< p
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101.working trial balance 试算平衡表 wK?vPS
102.index and cross-referencing 索引和交叉索引 ;lHr =e7
103.cash receipt 现金收入 #"@|f
104.cash disbursement 现金支出 U4d
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105.bank statement 银行对账单 Qk:Y2mL
106.bank reconciliation 银行存款余额调节表 &J+CSv,39
107.balance sheet date 资产负债表日 n*2Un
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108.net realizable value 可变现净值 !@}wDt
109.storeroom 仓库 -*1J f&
110.sale invoice 销售发票 '<"s \,
111.price list 价目表 0yD9SJn
112.positive confirmation request 积极式询证函 &5yVxL:
113.negative confirmation request 消极式询证函 \G*0"%!U
114.purchase requisition 请购单 e )d`pQ6
115.receiving report 验收报告
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116.gross margin 毛利 4 o Fel.o
117.manufacturing overhead 制造费用 o]4*|ARPs
118.material requisition 领料单 5>[u `
119.inventory-taking 存货盘点 1q7|OWFT
120.bond certificate 债券 Zy`m!]G]80
121.stock certificate 股票 <3LbNFP
122.audit report 审计报告 9Z4nAc
123.entity 被审计单位 >
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124.addressee of the audit report 审计报告的收件人 8Vr%n2M
125.unqualified opinion 无保留意见 3LOdj T
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126.qualified opinion 保留意见 _852H$H\
127.disclaimer of opinion 无法表示意见 JMC. w!
128.adverse opinion 否定意见