61.assessed level of material misstatement risk 重大错报风险的评估水平 X9;51JV
62.simall business 小规模企业 U3BhoD#f\
63.accounting system 会计系统 G#j~8`3X
64.test of control 控制测试 nJY3 1(p
65.walk-through test 穿行测试 ="de+S8W
66.communication 沟通 23/;W|
67.flow chart 流程图 M=Y['wx
68.reperformance of internal control 重新执行 f47dB_{5f.
69.audit evidence 审计证据 o8fY!C)
70.substantive procedures 实质性程序 i!yE#zew
71.assertions 认定 9*2
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72.esistence 存在 G{gc]7\=Cd
73.occurrence 发生 f0+vk'Z
74.completeness 完整性 ._TN;tR~'
75.rights and obligations 权利和义务 0A')zKik
76.valuation and allocation 计价和分摊 /]-a 1
77.cutoff 截止 w#{S=^`}
78.accuracy 准确性 O3tw@ &k
79.classification 分类 fPq)Lx1'
80.inspection 检查 _kdt0Vr,L
81.supervision of counting 监盘 ;lf $)3%[
82.observation 观察 m(IyW734I
83.confirmation 函证 LvNulMEK
84.computation 计算 ^u> fW["[
85.analytical procedures 分析程序 \`R8s_S
86.vouch 核对 dP=,<H#]m
87.trace 追查 ]E^)d|_
88.audit sampling 审计抽样 xB5QM #w\
89.error 误差 j[Gg[7q{y
90.expected error 预期误差 5e
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91.population 总体 RaOLy \
92.sampling risk 抽样风险 :M8y
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93.non- sampling risk 非抽样风险 :ZadPn56
94.sampling unit 抽样单位 :D~J(Y2
95.statistical sampling 统计抽样 }J $\<ZT
96.tolerable error 可容忍误差 "6gBbm
97.the risk of under reliance 信赖不足风险 %H4>k#b@$
98.the risk of over reliance 信赖过度风险 h}Lrp r2r
99.the risk of incorrect rejection 误拒风险 +!)_[ zo
100. the risk of incorrect acceptance 误受风险 Y(=A HmR
101.working trial balance 试算平衡表 v {)8QF]
102.index and cross-referencing 索引和交叉索引 i?f;C_w
103.cash receipt 现金收入 h)Ol1[y`
104.cash disbursement 现金支出 (Ta (Y=!uq
105.bank statement 银行对账单 @a,}k<@E
106.bank reconciliation 银行存款余额调节表 RLfB]\w
107.balance sheet date 资产负债表日 .mplML0oW
108.net realizable value 可变现净值 ijgm-1ECk3
109.storeroom 仓库 myF/_o&Ty
110.sale invoice 销售发票 OO\$'%
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111.price list 价目表 k|^`0~E
112.positive confirmation request 积极式询证函 4+MaV<!tU^
113.negative confirmation request 消极式询证函 O]KQ]zN
114.purchase requisition 请购单 q4Mv2SPT
115.receiving report 验收报告 Uh+6fE]p
116.gross margin 毛利 T\"-q4+=C
117.manufacturing overhead 制造费用 5YYBX\MV
118.material requisition 领料单 ._q<~_~R
119.inventory-taking 存货盘点 w<Bw2c
120.bond certificate 债券 *t_Q5&3L+U
121.stock certificate 股票 QW_BT^d"
122.audit report 审计报告 xqfIm%9i}
123.entity 被审计单位 q@1xYz:J
124.addressee of the audit report 审计报告的收件人 +G)a+r'0Q
125.unqualified opinion 无保留意见 /!fJ`pu!
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 <`WcI`IAb
128.adverse opinion 否定意见