61.assessed level of material misstatement risk 重大错报风险的评估水平 ?Q)z5i'g#
62.simall business 小规模企业 B^SD5
63.accounting system 会计系统 O0gLu1*1v
64.test of control 控制测试 $3Ct@}=n
65.walk-through test 穿行测试 6Q._zk
66.communication 沟通 1wa zJj=v
67.flow chart 流程图 {rG`Upp
68.reperformance of internal control 重新执行 THM\-abz
69.audit evidence 审计证据 }bVWV0Aeim
70.substantive procedures 实质性程序 TKsze]/q
71.assertions 认定 '}{J;moB
72.esistence 存在 x_oL~~@
73.occurrence 发生 ^vjN$JB
74.completeness 完整性 VzR(OB
75.rights and obligations 权利和义务 Tej-mr3P
76.valuation and allocation 计价和分摊 ec4jiE
77.cutoff 截止 0NB6S&lI^k
78.accuracy 准确性
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79.classification 分类 S3=M k~_&
80.inspection 检查 H3"[zg9L:a
81.supervision of counting 监盘 E Cx_
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82.observation 观察 @JWoF^U
83.confirmation 函证 Xp=Y<`dX
84.computation 计算 w`vJE!4B
85.analytical procedures 分析程序 yVyh'd:Ik
86.vouch 核对 _G!lQ)1
87.trace 追查 *JX)q
88.audit sampling 审计抽样 *@q+A1P7@
89.error 误差 >69+e+|I
90.expected error 预期误差 $S Q8,Y,
91.population 总体 6s833Tmb&r
92.sampling risk 抽样风险 aPq9^S*
93.non- sampling risk 非抽样风险 T{={uzQeJJ
94.sampling unit 抽样单位 IPU'M*|Q
95.statistical sampling 统计抽样 7 N?x29
96.tolerable error 可容忍误差 4'W| '4'b
97.the risk of under reliance 信赖不足风险 R<gC,eV<=
98.the risk of over reliance 信赖过度风险 u:pdY'`"#
99.the risk of incorrect rejection 误拒风险 dF{3~0+,
100. the risk of incorrect acceptance 误受风险 6rEt!v #K[
101.working trial balance 试算平衡表 ?gb"S,
102.index and cross-referencing 索引和交叉索引 "msCiqF{z
103.cash receipt 现金收入 x+vNA J
104.cash disbursement 现金支出 )""i"/Mn
105.bank statement 银行对账单 xQ62V11R6
106.bank reconciliation 银行存款余额调节表 EdA_Hf
107.balance sheet date 资产负债表日 @^y/V@lDm
108.net realizable value 可变现净值 N7%+n*Z
109.storeroom 仓库 <R7*00
110.sale invoice 销售发票 :z%vNKy1
111.price list 价目表 2,O-/A;tW*
112.positive confirmation request 积极式询证函 FDaHsiI:
113.negative confirmation request 消极式询证函 %Yg;s'F>#q
114.purchase requisition 请购单 ei;wT
115.receiving report 验收报告 >w jWX{&?
116.gross margin 毛利 (}fbs/8\p
117.manufacturing overhead 制造费用 ~4[2{M.0>@
118.material requisition 领料单 n37C"qJ/i
119.inventory-taking 存货盘点 fMr6ZmB
120.bond certificate 债券 V; 1r
121.stock certificate 股票 a}a_&rf~Z
122.audit report 审计报告 2#LcL
123.entity 被审计单位 WIXzxI<)
124.addressee of the audit report 审计报告的收件人 I]>-~_
125.unqualified opinion 无保留意见 ^>uzMR!q5
126.qualified opinion 保留意见 Dn _D6H
127.disclaimer of opinion 无法表示意见 V-CPq
128.adverse opinion 否定意见