61.assessed level of material misstatement risk 重大错报风险的评估水平 ,uAp;"YJeV
62.simall business 小规模企业 :W5W
@8Y
63.accounting system 会计系统 Z %Ozzp/
64.test of control 控制测试 uKd4+Km
65.walk-through test 穿行测试 Zk`yd8C
66.communication 沟通 c!_c, vwrn
67.flow chart 流程图 TN1pg
68.reperformance of internal control 重新执行 a&V;^ /
69.audit evidence 审计证据 B\v+C!/f|
70.substantive procedures 实质性程序 l?=\9y
71.assertions 认定 tAF?.\x"g
72.esistence 存在 nYFrp)DLK
73.occurrence 发生 YZj*F-}
74.completeness 完整性 BHf$ %?3z,
75.rights and obligations 权利和义务 __2<v?\
76.valuation and allocation 计价和分摊 h%krA<G9
77.cutoff 截止 LP=j/qf|
78.accuracy 准确性 dH!z<~
79.classification 分类 ,/D}a3JD
80.inspection 检查 BMy3tyO
81.supervision of counting 监盘 ~Ix2O
82.observation 观察 ]S%
(l,
83.confirmation 函证 e=WjFnK[x7
84.computation 计算 qh:Bc$S
85.analytical procedures 分析程序 Aeb(b+=
86.vouch 核对 sVK?sBs]
87.trace 追查 p,goYF??
88.audit sampling 审计抽样 j/z=<jA
89.error 误差 =9X1 +x
90.expected error 预期误差 Y.\x.Hg
91.population 总体 d<6F'F^w.7
92.sampling risk 抽样风险 mAtqF
%V
93.non- sampling risk 非抽样风险 Aj)Q#Fd[
94.sampling unit 抽样单位 )63
$,y-;$
95.statistical sampling 统计抽样 +yp:douERi
96.tolerable error 可容忍误差 $2Whb!7Z(
97.the risk of under reliance 信赖不足风险 {]< G=]'
98.the risk of over reliance 信赖过度风险 !g9k9 l
99.the risk of incorrect rejection 误拒风险 \&5V';
100. the risk of incorrect acceptance 误受风险 eHy UY&N/
101.working trial balance 试算平衡表 mK[Z#obc=
102.index and cross-referencing 索引和交叉索引 ?: yz/
9(
103.cash receipt 现金收入 ch8a
104.cash disbursement 现金支出
IHni1
105.bank statement 银行对账单 3R3H+W0{
106.bank reconciliation 银行存款余额调节表 d_,5;M^k
107.balance sheet date 资产负债表日 Zd6ik&S
108.net realizable value 可变现净值 )1uiY
f&k
109.storeroom 仓库 |QDoi[
*
110.sale invoice 销售发票 5e/YEDP
111.price list 价目表 @PEFl"
112.positive confirmation request 积极式询证函 TI4Hu,rc
113.negative confirmation request 消极式询证函 UX@%1W!8
114.purchase requisition 请购单 6OAs%QZ
115.receiving report 验收报告 94rSB}b.O
116.gross margin 毛利 _x!idf
117.manufacturing overhead 制造费用 "XR=P>
xk
118.material requisition 领料单 X0VSa{
119.inventory-taking 存货盘点 h0'*)`;z
120.bond certificate 债券 #h5lz%2g
121.stock certificate 股票 kAQ(8xV
122.audit report 审计报告 L"qJZU
123.entity 被审计单位 1f`De`zXzr
124.addressee of the audit report 审计报告的收件人 Y~WdN<g
125.unqualified opinion 无保留意见 BDB*>y7(
126.qualified opinion 保留意见 H648 [H[k
127.disclaimer of opinion 无法表示意见 apo)cR
128.adverse opinion 否定意见