61.assessed level of material misstatement risk 重大错报风险的评估水平 t
o8J
62.simall business 小规模企业 c5:0`~5Fn
63.accounting system 会计系统 :(.:bf
64.test of control 控制测试 b\zq,0%
65.walk-through test 穿行测试 R y(<6u0
66.communication 沟通
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67.flow chart 流程图 %tC[q
68.reperformance of internal control 重新执行 _[i.)8$7
69.audit evidence 审计证据 7/_|/4&
70.substantive procedures 实质性程序 qh&q<M
71.assertions 认定 [*I7^h%
72.esistence 存在 bj0<A
73.occurrence 发生 (FZ8T39
74.completeness 完整性 -o~n06p
75.rights and obligations 权利和义务 #$L/pRC
76.valuation and allocation 计价和分摊 e'c3.sQ|?
77.cutoff 截止 (l9jczi
78.accuracy 准确性 <P&X0S`O
79.classification 分类 iTs"RW
80.inspection 检查 vpOGyvI
81.supervision of counting 监盘 O
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82.observation 观察 ,,6lQ]wG
83.confirmation 函证 4>fj@X(3
84.computation 计算 w (X}
85.analytical procedures 分析程序 ;`kOFg#`)c
86.vouch 核对 R/Sm
87.trace 追查 &gJ@"`r4
88.audit sampling 审计抽样 UfV {m
89.error 误差 +W8#] u|
90.expected error 预期误差 D&@ js!|5
91.population 总体 CDW|cr{
92.sampling risk 抽样风险 bNtOqhi
93.non- sampling risk 非抽样风险 eb,QT\/G
94.sampling unit 抽样单位 ;- Vs|X
95.statistical sampling 统计抽样 J
p%J02
96.tolerable error 可容忍误差 (Ia:>ocE0
97.the risk of under reliance 信赖不足风险 pCa~:q*85
98.the risk of over reliance 信赖过度风险 &9.3-E47*
99.the risk of incorrect rejection 误拒风险 O8rd*+
100. the risk of incorrect acceptance 误受风险 A e2Y\ sAV
101.working trial balance 试算平衡表 66+]D4(k
102.index and cross-referencing 索引和交叉索引 3+:NX6Ewb*
103.cash receipt 现金收入 }v?l0Gk(
104.cash disbursement 现金支出 d~QJ}a
105.bank statement 银行对账单
2)n%rvCQ
106.bank reconciliation 银行存款余额调节表 QV*la= j/
107.balance sheet date 资产负债表日 #.Ly
108.net realizable value 可变现净值 a{%EHL,F
109.storeroom 仓库 /w2IL7}
110.sale invoice 销售发票 YY'[PXP$Y
111.price list 价目表
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112.positive confirmation request 积极式询证函 5"q{b1
113.negative confirmation request 消极式询证函 /jq"r-S"
114.purchase requisition 请购单 c\tw#;\9
115.receiving report 验收报告 A,=
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116.gross margin 毛利 Aqg$q* Y
117.manufacturing overhead 制造费用 p!?7;
118.material requisition 领料单 Yx ;j
119.inventory-taking 存货盘点 mt e3k=17
120.bond certificate 债券 OT)`)PZ"
121.stock certificate 股票 CaoQPb*
122.audit report 审计报告 f)Z'#[A*t7
123.entity 被审计单位 6+PP(>e
m
124.addressee of the audit report 审计报告的收件人 `<Hc,D; p
125.unqualified opinion 无保留意见 m5KLi
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126.qualified opinion 保留意见 O
U mZ|
127.disclaimer of opinion 无法表示意见 6e}T
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128.adverse opinion 否定意见