61.assessed level of material misstatement risk 重大错报风险的评估水平 vi` VK&+r
62.simall business 小规模企业 2I7|hZ,
63.accounting system 会计系统 \5j#ad
64.test of control 控制测试 T=CJUla
65.walk-through test 穿行测试 X2{Aa T*M
66.communication 沟通 q9c-UQB(!
67.flow chart 流程图 ~.z82m
68.reperformance of internal control 重新执行 .UvDew
/Y
69.audit evidence 审计证据 5ka6=R(r
70.substantive procedures 实质性程序 Hk$do`H-=Y
71.assertions 认定 lUw=YM
72.esistence 存在 QY*F(S,\
73.occurrence 发生 G[n;%c~`+
74.completeness 完整性 U|8?$/*\
75.rights and obligations 权利和义务 lHE \Z`
76.valuation and allocation 计价和分摊 .R^ R|<x
77.cutoff 截止 Z:diM$Z?7
78.accuracy 准确性 %AA-G
79.classification 分类 h-U]?De5\
80.inspection 检查 )|W6Z
81.supervision of counting 监盘 uU
e#+[bD
82.observation 观察 kIRjoKf <F
83.confirmation 函证 AYDAt5K_
84.computation 计算 @.,'A[D!K
85.analytical procedures 分析程序 V6B[eV$D
86.vouch 核对 hsJGly5H
87.trace 追查 ^ Z3y
88.audit sampling 审计抽样 P G
zwS
89.error 误差 ""IPaNHQ
90.expected error 预期误差 e}(8BF
91.population 总体 Ml/K~H
tN
92.sampling risk 抽样风险 [7 t
93.non- sampling risk 非抽样风险 -h=wLYl@0i
94.sampling unit 抽样单位 5UX- Qqr
95.statistical sampling 统计抽样 9t8ccr
96.tolerable error 可容忍误差 tH:?aP*2
97.the risk of under reliance 信赖不足风险 + -rSO"nc
98.the risk of over reliance 信赖过度风险 U*XdFH}vV
99.the risk of incorrect rejection 误拒风险 Vddod
100. the risk of incorrect acceptance 误受风险 -b34Wz(
101.working trial balance 试算平衡表 ;u<F,o(
102.index and cross-referencing 索引和交叉索引 _qH]OSo
103.cash receipt 现金收入 M XuHA?
104.cash disbursement 现金支出 w:](F^<s,
105.bank statement 银行对账单 #c9MVQ_
106.bank reconciliation 银行存款余额调节表 %&J`mq
107.balance sheet date 资产负债表日 fw|t`mUGu
108.net realizable value 可变现净值 {mLv?"M]
109.storeroom 仓库 F4:5 >*:
110.sale invoice 销售发票
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111.price list 价目表 *z]P|_:&G
112.positive confirmation request 积极式询证函 HUbXJsSP
113.negative confirmation request 消极式询证函 3wQ\L=
114.purchase requisition 请购单 @P h'!
115.receiving report 验收报告 O#<S\66
116.gross margin 毛利 21] K7
117.manufacturing overhead 制造费用 D'Uc?2X,&
118.material requisition 领料单 '1d0
*5+6k
119.inventory-taking 存货盘点 I*pFX0+
120.bond certificate 债券 {;o54zuKf
121.stock certificate 股票 n.,ZgLx["
122.audit report 审计报告 QaXdO=3
123.entity 被审计单位 zLPCWP.u
124.addressee of the audit report 审计报告的收件人 fT=ZiHJ3Gu
125.unqualified opinion 无保留意见 B5_QH8kt7
126.qualified opinion 保留意见 g^U-^f
127.disclaimer of opinion 无法表示意见 H~:g=Zw
128.adverse opinion 否定意见