61.assessed level of material misstatement risk 重大错报风险的评估水平 !C.{nOfyv
62.simall business 小规模企业 b]8\%=d
63.accounting system 会计系统 a ?wg~|g
64.test of control 控制测试 2NL|_W/
65.walk-through test 穿行测试 w'5W L
66.communication 沟通 a}Jy o!.
67.flow chart 流程图 +@rc(eOwvN
68.reperformance of internal control 重新执行 #)6
bfyi-
69.audit evidence 审计证据 fG7-07
70.substantive procedures 实质性程序 +hWeN&A
71.assertions 认定 6~k qU4lL
72.esistence 存在 J2`OJsMwWe
73.occurrence 发生 \>eFs} Y/
74.completeness 完整性 "yXqf%CGE
75.rights and obligations 权利和义务 ?H!X
p
76.valuation and allocation 计价和分摊 =\<!kJ\yH
77.cutoff 截止 4T<dI6I0
78.accuracy 准确性 y2C/DyuAY|
79.classification 分类 RQn3y-N]
80.inspection 检查 r2Q) Q
81.supervision of counting 监盘 ~-(X\:z}
82.observation 观察 -1!s8G
83.confirmation 函证 C4C!
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84.computation 计算 TF,a`?c`
85.analytical procedures 分析程序 u-dF~.x
86.vouch 核对 'ka"0~:NS{
87.trace 追查 h"N#/zQ
88.audit sampling 审计抽样 dnX^ ?
89.error 误差 o\yqf:V8
90.expected error 预期误差 w?c~be$
91.population 总体 jRdW=/q+(
92.sampling risk 抽样风险 W!Rr_'yFe)
93.non- sampling risk 非抽样风险 ;77q~_g$
94.sampling unit 抽样单位 -| t|w:&
95.statistical sampling 统计抽样 odq3@
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96.tolerable error 可容忍误差 "
6
97.the risk of under reliance 信赖不足风险 xm<sH!,j
98.the risk of over reliance 信赖过度风险 RQ51xTOL4]
99.the risk of incorrect rejection 误拒风险 rg+3pX\{
100. the risk of incorrect acceptance 误受风险 TGPHjSZ1
101.working trial balance 试算平衡表 *WXqN!:
102.index and cross-referencing 索引和交叉索引 O`(it%Ho!
103.cash receipt 现金收入 '#8;b
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104.cash disbursement 现金支出 hB*3Py27L
105.bank statement 银行对账单 i>rsq[l
106.bank reconciliation 银行存款余额调节表 [k6,!e[/uG
107.balance sheet date 资产负债表日 +Sdki::
108.net realizable value 可变现净值 :20k6 )
109.storeroom 仓库 < 'qtqUL\
110.sale invoice 销售发票 V -9z{
111.price list 价目表 mc5$-}1V,
112.positive confirmation request 积极式询证函 X<$8'/p r
113.negative confirmation request 消极式询证函 %O&C\{J
114.purchase requisition 请购单 |a[ :L
115.receiving report 验收报告 x1
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116.gross margin 毛利 K,GX5c5
117.manufacturing overhead 制造费用 1HNX6
118.material requisition 领料单 Fqp
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119.inventory-taking 存货盘点 !
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120.bond certificate 债券 T]J#>LBd
121.stock certificate 股票 o!t1EPJE*
122.audit report 审计报告 Hz<)a(r!J
123.entity 被审计单位 nnO@$T
124.addressee of the audit report 审计报告的收件人 Y~bGgd]T
125.unqualified opinion 无保留意见 \8X8NCM
126.qualified opinion 保留意见 1]XIF?_Dm
127.disclaimer of opinion 无法表示意见 [Z?vC
128.adverse opinion 否定意见