61.assessed level of material misstatement risk 重大错报风险的评估水平 BvYJ!V
j
62.simall business 小规模企业 [m4<j
63.accounting system 会计系统 `Ffn:=Do
64.test of control 控制测试 `,|7X]%b
65.walk-through test 穿行测试 @Wv*`
66.communication 沟通 J0x)m2
67.flow chart 流程图 ^yfT7050
68.reperformance of internal control 重新执行 N@) D,~
69.audit evidence 审计证据 7_|zMk.J*
70.substantive procedures 实质性程序 sPhh#VCw{
71.assertions 认定 m3,v&Z
72.esistence 存在 ^o{O5&i]
73.occurrence 发生 |5W u0T
74.completeness 完整性 c~Ha68
75.rights and obligations 权利和义务 ?2i``-|Wa
76.valuation and allocation 计价和分摊 N_T;&wibO
77.cutoff 截止 _LS=O@s^
78.accuracy 准确性 ?>w%Lg{L}
79.classification 分类 4A*'0!H
80.inspection 检查 /1^%32c
81.supervision of counting 监盘 1M+mH#?
82.observation 观察 avT>0b:
83.confirmation 函证 p3-sEIw}Ru
84.computation 计算 ruA!+@or
85.analytical procedures 分析程序 $}jSIn=~|t
86.vouch 核对 u=4tW:W,
87.trace 追查 i#eb %9Mn
88.audit sampling 审计抽样 ^
sz4rk
89.error 误差 Bkcs4 x
90.expected error 预期误差 eQNYfWR
91.population 总体 t[X'OK0W%3
92.sampling risk 抽样风险 X2EC+<
93.non- sampling risk 非抽样风险 KI#hII[Q.
94.sampling unit 抽样单位 OW6i2 >Or
95.statistical sampling 统计抽样 8J>s|MZ
96.tolerable error 可容忍误差 V43|Ej}E
97.the risk of under reliance 信赖不足风险 Gz
kf
98.the risk of over reliance 信赖过度风险 2AdV=n6Z
99.the risk of incorrect rejection 误拒风险 -f'z_&KI
100. the risk of incorrect acceptance 误受风险 d-c+KV
101.working trial balance 试算平衡表 x&kF;UC
102.index and cross-referencing 索引和交叉索引 }3QEclZr
103.cash receipt 现金收入 -ERDW Y
104.cash disbursement 现金支出 k<AnTboa
105.bank statement 银行对账单 pE`BB{[@
106.bank reconciliation 银行存款余额调节表 d#A.A<p*
107.balance sheet date 资产负债表日 VkUMMq{
108.net realizable value 可变现净值 iptzVr#b[
109.storeroom 仓库 z;Kyg}
110.sale invoice 销售发票
TT>;!nb
111.price list 价目表 [5,#p$R
112.positive confirmation request 积极式询证函 }PoB`H'K5
113.negative confirmation request 消极式询证函 |J8c|h<
114.purchase requisition 请购单 \[Q,>{^
115.receiving report 验收报告 -l^ u1z
116.gross margin 毛利 \# #~Tq
117.manufacturing overhead 制造费用 _57i[U r
118.material requisition 领料单 2r\f!m'
119.inventory-taking 存货盘点 k|&@xEbS
120.bond certificate 债券 Z~v.!j0
121.stock certificate 股票 g"F vD_
122.audit report 审计报告
sN;xHTY
123.entity 被审计单位 qL]!/}
124.addressee of the audit report 审计报告的收件人 V:yia^1
125.unqualified opinion 无保留意见 N U\B
126.qualified opinion 保留意见 0>>tdd7
127.disclaimer of opinion 无法表示意见 RtN5\
128.adverse opinion 否定意见