61.assessed level of material misstatement risk 重大错报风险的评估水平 vmQ
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62.simall business 小规模企业 Ay. q)
63.accounting system 会计系统 OjL"0imN6
64.test of control 控制测试 wz2)seZY
65.walk-through test 穿行测试 r4qV}-E
66.communication 沟通 E?W!.hbA
67.flow chart 流程图 XcW3IO
68.reperformance of internal control 重新执行 SX<>6vH&
69.audit evidence 审计证据 xo@/k
70.substantive procedures 实质性程序 (%^TTe
71.assertions 认定
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72.esistence 存在 AI`1N%Owi
73.occurrence 发生 qv >(
74.completeness 完整性 3R96;d;
75.rights and obligations 权利和义务 "MKsSty
76.valuation and allocation 计价和分摊 BB}iBf I'
77.cutoff 截止 :=fHPT
78.accuracy 准确性 l<:)rg^,
79.classification 分类 D}C*8s bC}
80.inspection 检查 c;
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81.supervision of counting 监盘 uaMm
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82.observation 观察 iY`7\/H!L
83.confirmation 函证 F;l<>|vG
84.computation 计算 G?X,Y\Lp
85.analytical procedures 分析程序
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86.vouch 核对 i7E7%~S
87.trace 追查 5 s2}nIe
88.audit sampling 审计抽样 1+[|pXT}
89.error 误差 0hr)tYW,G
90.expected error 预期误差 v}t:}M<;
91.population 总体 fXR_)d
92.sampling risk 抽样风险 GeR-k9
93.non- sampling risk 非抽样风险 YV+dUvz
94.sampling unit 抽样单位 9S`b7U=P
95.statistical sampling 统计抽样 $XzlW=3y
96.tolerable error 可容忍误差 <qZ+U4@I)
97.the risk of under reliance 信赖不足风险 fae yk]u
98.the risk of over reliance 信赖过度风险 ymJw{&^am
99.the risk of incorrect rejection 误拒风险 \^Q)`Lqp:g
100. the risk of incorrect acceptance 误受风险 Fd=`9N9
101.working trial balance 试算平衡表 6aK2{-+
102.index and cross-referencing 索引和交叉索引 'wHkE/83
103.cash receipt 现金收入
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104.cash disbursement 现金支出 JHOBg{Wg
105.bank statement 银行对账单 ]t0S_UH$
106.bank reconciliation 银行存款余额调节表 x"=q+sA
107.balance sheet date 资产负债表日 nqW:P$
108.net realizable value 可变现净值 Q ?<9
109.storeroom 仓库 4E94W,1%,Y
110.sale invoice 销售发票 n ]g,)m
111.price list 价目表 8-#2?=
112.positive confirmation request 积极式询证函 ?a_q!,8:
113.negative confirmation request 消极式询证函 Rs`Y'_B
114.purchase requisition 请购单 ho=]'MS|
115.receiving report 验收报告
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116.gross margin 毛利 t|,Ex 7
117.manufacturing overhead 制造费用 _^A
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118.material requisition 领料单 _\6(4a`,
119.inventory-taking 存货盘点 L*Cf&c`8r
120.bond certificate 债券 {Z;GNMO:
121.stock certificate 股票 h2*&>Mc
122.audit report 审计报告 gx.]4v
123.entity 被审计单位 #.xTAvD
124.addressee of the audit report 审计报告的收件人 $+N^ s^
125.unqualified opinion 无保留意见 nWsz0v3'9
126.qualified opinion 保留意见 )}lV41u
127.disclaimer of opinion 无法表示意见 S}I=i>QB
128.adverse opinion 否定意见