61.assessed level of material misstatement risk 重大错报风险的评估水平 2+rao2
62.simall business 小规模企业 m^
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63.accounting system 会计系统 2/NWWoKw
64.test of control 控制测试 h!3Z%M
65.walk-through test 穿行测试 yD'h5)yu
66.communication 沟通 nK;
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67.flow chart 流程图 SVeU7Q6-
68.reperformance of internal control 重新执行 gM:o
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69.audit evidence 审计证据 z^a?t<+
70.substantive procedures 实质性程序
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71.assertions 认定
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72.esistence 存在 Kct +QO(
73.occurrence 发生 v\T1,Z@N^
74.completeness 完整性 F}mwQ%M
75.rights and obligations 权利和义务 x}24?mP
76.valuation and allocation 计价和分摊 0L-g'^nn
77.cutoff 截止 )x $Vy=
78.accuracy 准确性 ^Rh ~+
79.classification 分类 3W00,f^9
80.inspection 检查 ?-p aM5Q+
81.supervision of counting 监盘 u8\QhUk'G
82.observation 观察 un%"s:
83.confirmation 函证 lY,1
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84.computation 计算 l"g%vS,;`
85.analytical procedures 分析程序 aPMM:RP`
86.vouch 核对 jYx(
87.trace 追查 %zVv3p:
88.audit sampling 审计抽样 (8/xSOZ[
89.error 误差 m$j;FKz+|
90.expected error 预期误差 M& L0n%,y5
91.population 总体 _Xe< JJvq
92.sampling risk 抽样风险 a,\u|T:g
93.non- sampling risk 非抽样风险 k18V4ATE]
94.sampling unit 抽样单位 )W3l{T
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95.statistical sampling 统计抽样 {x$#5PW
96.tolerable error 可容忍误差 *38\&"s4_
97.the risk of under reliance 信赖不足风险 X~b+LG/
98.the risk of over reliance 信赖过度风险 ZPFTNwf
99.the risk of incorrect rejection 误拒风险 &~i
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100. the risk of incorrect acceptance 误受风险 Jk{2!uP
101.working trial balance 试算平衡表 \Fjq|3`<l
102.index and cross-referencing 索引和交叉索引 mSp7H!
103.cash receipt 现金收入 B*Xh$R
104.cash disbursement 现金支出 }e|]G,NZO
105.bank statement 银行对账单 ioQlC4Y
106.bank reconciliation 银行存款余额调节表 7t/SZm
107.balance sheet date 资产负债表日 ^DJU99
108.net realizable value 可变现净值 <\NXCUqDpo
109.storeroom 仓库 1z!Lk*C)
110.sale invoice 销售发票 bsDUFX
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111.price list 价目表 =i<(h
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112.positive confirmation request 积极式询证函 Z k_&Kw|
113.negative confirmation request 消极式询证函 $l0w {m!P
114.purchase requisition 请购单 2sq<"TlQXI
115.receiving report 验收报告 $RO=r90o
116.gross margin 毛利 I#%-A
117.manufacturing overhead 制造费用 (b5af_ c
118.material requisition 领料单 ;pYk+r6 Cr
119.inventory-taking 存货盘点 81C?U5
120.bond certificate 债券 JE!Xf}nEi
121.stock certificate 股票 SJ
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122.audit report 审计报告 KO7cZME
123.entity 被审计单位 $x0F(|wxt
124.addressee of the audit report 审计报告的收件人 kv2:rmv
125.unqualified opinion 无保留意见 ;#
126.qualified opinion 保留意见 ^4i3 #}
127.disclaimer of opinion 无法表示意见 S d -+a
128.adverse opinion 否定意见