61.assessed level of material misstatement risk 重大错报风险的评估水平 6
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62.simall business 小规模企业 cbX
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63.accounting system 会计系统 L' x[wM0w;
64.test of control 控制测试 +"[}gss!@
65.walk-through test 穿行测试 p+{*&Hm5
66.communication 沟通 &8Oy *'
67.flow chart 流程图 SA-r61
68.reperformance of internal control 重新执行 9Jf.Ls
69.audit evidence 审计证据 /p[lO g
70.substantive procedures 实质性程序 f9b[0L
71.assertions 认定 >iWw
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72.esistence 存在 Z<[f81hE&
73.occurrence 发生 77zDHq=
74.completeness 完整性 rqi|8gKY
75.rights and obligations 权利和义务 6^Ax3#q
76.valuation and allocation 计价和分摊 1\if XJ
77.cutoff 截止 xz vbjS W
78.accuracy 准确性 kQ
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79.classification 分类 dWDf(SS
80.inspection 检查 gn4Sz")
81.supervision of counting 监盘 =:7OS>x
82.observation 观察 ZS?4<lXF
83.confirmation 函证 :|E-Dx4F6H
84.computation 计算 ~HyqHxy
85.analytical procedures 分析程序 w!/se;_H+w
86.vouch 核对 .^JsnP
87.trace 追查 N:7;
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88.audit sampling 审计抽样 UhF+},gU
89.error 误差 ;,jms~ik
90.expected error 预期误差 ^-pHhh|g
91.population 总体 Kx5VR4f`J@
92.sampling risk 抽样风险 $_0~Jzt,
93.non- sampling risk 非抽样风险 .VfBwTh7q8
94.sampling unit 抽样单位 VA@t8H,
95.statistical sampling 统计抽样 DM)%=C6<
96.tolerable error 可容忍误差 tGh!5EZ6`
97.the risk of under reliance 信赖不足风险 @m(ja@YC
98.the risk of over reliance 信赖过度风险 b:>t1S Ul
99.the risk of incorrect rejection 误拒风险 $56Z/*
100. the risk of incorrect acceptance 误受风险 q.g0Oz@z
101.working trial balance 试算平衡表 xO` O$ie
102.index and cross-referencing 索引和交叉索引 [(4s\c
103.cash receipt 现金收入 y6 _,U/9
104.cash disbursement 现金支出 N\WEp?%~
105.bank statement 银行对账单 *^-~J/
106.bank reconciliation 银行存款余额调节表 I^yInrRh5
107.balance sheet date 资产负债表日 8X2NEVH]
108.net realizable value 可变现净值 DAt Zp%
109.storeroom 仓库 I2<t?c:Pn<
110.sale invoice 销售发票 x9B{|+tIoc
111.price list 价目表 9Fv VM9
112.positive confirmation request 积极式询证函 B&k"B?9mL
113.negative confirmation request 消极式询证函 8 ,<F102(
114.purchase requisition 请购单 *wV
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115.receiving report 验收报告 $bT<8:g
116.gross margin 毛利 Y
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117.manufacturing overhead 制造费用 N T<>LWo
118.material requisition 领料单 %N
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119.inventory-taking 存货盘点 lZ` CFZR0
120.bond certificate 债券 Xeo2 < @[
121.stock certificate 股票 6YeEr!zt%
122.audit report 审计报告 BK16~Wl
123.entity 被审计单位 wnoL<p
124.addressee of the audit report 审计报告的收件人 &>&UqWL
125.unqualified opinion 无保留意见 LU7d\Ch
126.qualified opinion 保留意见 8@Kvh|
127.disclaimer of opinion 无法表示意见 ?* %JGz_
128.adverse opinion 否定意见