61.assessed level of material misstatement risk 重大错报风险的评估水平 FE!lok
62.simall business 小规模企业 F
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63.accounting system 会计系统 I{:(z3
64.test of control 控制测试 MR<;i2p
65.walk-through test 穿行测试 sZm$|T0
66.communication 沟通 pV,P|>YTf
67.flow chart 流程图 +d!v}aJ
68.reperformance of internal control 重新执行 Gz[fG
69.audit evidence 审计证据 x61 U[/r
70.substantive procedures 实质性程序 <xC#@OZ
71.assertions 认定 Hc
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72.esistence 存在 wz.6du6-
73.occurrence 发生 dwd:6.J(
74.completeness 完整性 ?6jkI2w
75.rights and obligations 权利和义务 *b}lF4O?
76.valuation and allocation 计价和分摊 )V:]g\t
77.cutoff 截止 5-0{+R5v
78.accuracy 准确性 R@#G>4
79.classification 分类 Ch%m
80.inspection 检查 w{90`
81.supervision of counting 监盘 B0!"A
82.observation 观察 O
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83.confirmation 函证 H0R&2#YD
84.computation 计算 VZ](uF BY
85.analytical procedures 分析程序 !o+_T?
86.vouch 核对 @b~fIW_3>
87.trace 追查 #\ n8M
88.audit sampling 审计抽样 e$uiJNS2
89.error 误差 01. &>Duw
90.expected error 预期误差 4bJZmUb
91.population 总体 %8M)2?E
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 x5WW--YR+
94.sampling unit 抽样单位 9{8G
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95.statistical sampling 统计抽样 >ap1"n9k
96.tolerable error 可容忍误差 )){9&5,0:
97.the risk of under reliance 信赖不足风险 mA@Me7m}
98.the risk of over reliance 信赖过度风险 (q7
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99.the risk of incorrect rejection 误拒风险 ;/*6U
100. the risk of incorrect acceptance 误受风险 :C8$Xi_i}
101.working trial balance 试算平衡表 D.6,VY H
102.index and cross-referencing 索引和交叉索引 FSbHn{@
103.cash receipt 现金收入 t/PlcV_M"
104.cash disbursement 现金支出 p/
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105.bank statement 银行对账单 5pRV3K{H
106.bank reconciliation 银行存款余额调节表 Q;J`Q wkH
107.balance sheet date 资产负债表日 1G'`2ATF*
108.net realizable value 可变现净值 mTEx,
109.storeroom 仓库 }Lw>I94e
110.sale invoice 销售发票 !'*cs
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111.price list 价目表 O8W7<Wc|z
112.positive confirmation request 积极式询证函 H7kPM[
113.negative confirmation request 消极式询证函 2{.QjYw^
114.purchase requisition 请购单 z|(+|pV(
115.receiving report 验收报告 nbTVU+
116.gross margin 毛利 )
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117.manufacturing overhead 制造费用 VCcr3Dx()F
118.material requisition 领料单 o!r8{L
119.inventory-taking 存货盘点 zPKr/
120.bond certificate 债券 5 VA(tzmCt
121.stock certificate 股票 +EM_TTf4
122.audit report 审计报告 UYtuED
123.entity 被审计单位 :g\rQazxO
124.addressee of the audit report 审计报告的收件人 oq_6L\
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125.unqualified opinion 无保留意见 35x 0T/8
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 %&\ jOq~
128.adverse opinion 否定意见