61.assessed level of material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平
62.simall business 小規(guī)模企業(yè)
63.accounting system 會(huì)計(jì)系統(tǒng)
64.test of control 控制測(cè)試
65.walk-through test 穿行測(cè)試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計(jì)證據(jù)
70.substantive procedures 實(shí)質(zhì)性程序
71.assertions 認(rèn)定
72.esistence 存在
73.occurrence 發(fā)生
74.completeness 完整性
75.rights and obligations 權(quán)利和義務(wù)
76.valuation and allocation 計(jì)價(jià)和分?jǐn)?BR> 77.cutoff 截止
78.accuracy 準(zhǔn)確性
79.classification 分類
80.inspection 檢查
81.supervision of counting 監(jiān)盤
82.observation 觀察
83.confirmation 函證
84.computation 計(jì)算
85.analytical procedures 分析程序
86.vouch 核對(duì)
87.trace 追查
88.audit sampling 審計(jì)抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體
92.sampling risk 抽樣風(fēng)險(xiǎn)
93.non- sampling risk 非抽樣風(fēng)險(xiǎn)
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計(jì)抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)
98.the risk of over reliance 信賴過(guò)度風(fēng)險(xiǎn)
99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)
100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)
101.working trial balance 試算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 現(xiàn)金收入
104.cash disbursement 現(xiàn)金支出
105.bank statement 銀行對(duì)賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負(fù)債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉(cāng)庫(kù)
110.sale invoice 銷售發(fā)票
111.price list 價(jià)目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請(qǐng)購(gòu)單
115.receiving report 驗(yàn)收?qǐng)?bào)告
116.gross margin 毛利
117.manufacturing overhead 制造費(fèi)用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點(diǎn)
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計(jì)報(bào)告
123.entity 被審計(jì)單位
124.addressee of the audit report 審計(jì)報(bào)告的收件人
125.unqualified opinion 無(wú)保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無(wú)法表示意見
128.adverse opinion 否定意見
62.simall business 小規(guī)模企業(yè)
63.accounting system 會(huì)計(jì)系統(tǒng)
64.test of control 控制測(cè)試
65.walk-through test 穿行測(cè)試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計(jì)證據(jù)
70.substantive procedures 實(shí)質(zhì)性程序
71.assertions 認(rèn)定
72.esistence 存在
73.occurrence 發(fā)生
74.completeness 完整性
75.rights and obligations 權(quán)利和義務(wù)
76.valuation and allocation 計(jì)價(jià)和分?jǐn)?BR> 77.cutoff 截止
78.accuracy 準(zhǔn)確性
79.classification 分類
80.inspection 檢查
81.supervision of counting 監(jiān)盤
82.observation 觀察
83.confirmation 函證
84.computation 計(jì)算
85.analytical procedures 分析程序
86.vouch 核對(duì)
87.trace 追查
88.audit sampling 審計(jì)抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體
92.sampling risk 抽樣風(fēng)險(xiǎn)
93.non- sampling risk 非抽樣風(fēng)險(xiǎn)
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計(jì)抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)
98.the risk of over reliance 信賴過(guò)度風(fēng)險(xiǎn)
99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)
100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)
101.working trial balance 試算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 現(xiàn)金收入
104.cash disbursement 現(xiàn)金支出
105.bank statement 銀行對(duì)賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負(fù)債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉(cāng)庫(kù)
110.sale invoice 銷售發(fā)票
111.price list 價(jià)目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請(qǐng)購(gòu)單
115.receiving report 驗(yàn)收?qǐng)?bào)告
116.gross margin 毛利
117.manufacturing overhead 制造費(fèi)用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點(diǎn)
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計(jì)報(bào)告
123.entity 被審計(jì)單位
124.addressee of the audit report 審計(jì)報(bào)告的收件人
125.unqualified opinion 無(wú)保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無(wú)法表示意見
128.adverse opinion 否定意見