39.fraud舞弊
40.modified or additional procedures 修改或追加審計程序
41.misappropriation of assets 侵占資產(chǎn)
42.transactions without substance 虛假交易
43.unusual pressures 異常壓力
44.the suspected noncompliance 涉嫌存在違法行為
45.materialiy 重要性
46.exceed the materiality level 超過重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 財務(wù)報表層和相關(guān)賬戶、交易層
50.misstatements or omissions 錯報或漏報
51.aggregate 總計
52.subsequent events 期后事項
53.adjust the financial statements 調(diào)整財務(wù)報表
54.perform additional audit procedures 實施追加的審計程序
55.audit risk 審計風(fēng)險
56.detection risk 檢查風(fēng)險
57.inappropriate audit opinion 不適當?shù)膶徲嬕庖?BR> 58.material misstatement 重大的錯報
59.tolerable misstatement 可容忍錯報
60.the acceptable level of detection risk 可接受的檢查風(fēng)險
61.assessed level of material misstatement risk 重大錯報風(fēng)險的評估水平
62.simall business 小規(guī)模企業(yè)
63.accounting system 會計系統(tǒng)
64.test of control 控制測試
65.walk-through test 穿行測試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計證據(jù)
70.substantive procedures 實質(zhì)性程序
71.assertions 認定
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 計價和分攤
77.cutoff 截止
78.accuracy 準確性
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 計算
85.analytical procedures 分析程序
86.vouch 核對
87.trace 追查
88.audit sampling 審計抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體
92.sampling risk 抽樣風(fēng)險
93.non- sampling risk 非抽樣風(fēng)險
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險
98.the risk of over reliance 信賴過度風(fēng)險
99.the risk of incorrect rejection 誤拒風(fēng)險
100. the risk of incorrect acceptance 誤受風(fēng)險
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 銀行對賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉庫
110.sale invoice 銷售發(fā)票
111.price list 價目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請購單
115.receiving report 驗收報告
116.gross margin 毛利
117.manufacturing overhead 制造費用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計報告
123.entity 被審計單位
124.addressee of the audit report 審計報告的收件人
125.unqualified opinion 無保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無法表示意見
128.adverse opinion 否定意見
40.modified or additional procedures 修改或追加審計程序
41.misappropriation of assets 侵占資產(chǎn)
42.transactions without substance 虛假交易
43.unusual pressures 異常壓力
44.the suspected noncompliance 涉嫌存在違法行為
45.materialiy 重要性
46.exceed the materiality level 超過重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 財務(wù)報表層和相關(guān)賬戶、交易層
50.misstatements or omissions 錯報或漏報
51.aggregate 總計
52.subsequent events 期后事項
53.adjust the financial statements 調(diào)整財務(wù)報表
54.perform additional audit procedures 實施追加的審計程序
55.audit risk 審計風(fēng)險
56.detection risk 檢查風(fēng)險
57.inappropriate audit opinion 不適當?shù)膶徲嬕庖?BR> 58.material misstatement 重大的錯報
59.tolerable misstatement 可容忍錯報
60.the acceptable level of detection risk 可接受的檢查風(fēng)險
61.assessed level of material misstatement risk 重大錯報風(fēng)險的評估水平
62.simall business 小規(guī)模企業(yè)
63.accounting system 會計系統(tǒng)
64.test of control 控制測試
65.walk-through test 穿行測試
66.communication 溝通
67.flow chart 流程圖
68.reperformance of internal control 重新執(zhí)行
69.audit evidence 審計證據(jù)
70.substantive procedures 實質(zhì)性程序
71.assertions 認定
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 計價和分攤
77.cutoff 截止
78.accuracy 準確性
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 計算
85.analytical procedures 分析程序
86.vouch 核對
87.trace 追查
88.audit sampling 審計抽樣
89.error 誤差
90.expected error 預(yù)期誤差
91.population 總體
92.sampling risk 抽樣風(fēng)險
93.non- sampling risk 非抽樣風(fēng)險
94.sampling unit 抽樣單位
95.statistical sampling 統(tǒng)計抽樣
96.tolerable error 可容忍誤差
97.the risk of under reliance 信賴不足風(fēng)險
98.the risk of over reliance 信賴過度風(fēng)險
99.the risk of incorrect rejection 誤拒風(fēng)險
100. the risk of incorrect acceptance 誤受風(fēng)險
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 銀行對賬單
106.bank reconciliation 銀行存款余額調(diào)節(jié)表
107.balance sheet date 資產(chǎn)負債表日
108.net realizable value 可變現(xiàn)凈值
109.storeroom 倉庫
110.sale invoice 銷售發(fā)票
111.price list 價目表
112.positive confirmation request 積極式詢證函
113.negative confirmation request 消極式詢證函
114.purchase requisition 請購單
115.receiving report 驗收報告
116.gross margin 毛利
117.manufacturing overhead 制造費用
118.material requisition 領(lǐng)料單
119.inventory-taking 存貨盤點
120.bond certificate 債券
121.stock certificate 股票
122.audit report 審計報告
123.entity 被審計單位
124.addressee of the audit report 審計報告的收件人
125.unqualified opinion 無保留意見
126.qualified opinion 保留意見
127.disclaimer of opinion 無法表示意見
128.adverse opinion 否定意見