61.assessed level of material misstatement risk 重大错报风险的评估水平 VZIKjrKs
62.simall business 小规模企业 `{%-*f^
63.accounting system 会计系统 &6Ns7w6*z
64.test of control 控制测试 srhFEmgN7)
65.walk-through test 穿行测试 5W|u5AIw
66.communication 沟通 d~3GV(M
67.flow chart 流程图 w
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68.reperformance of internal control 重新执行 <TL])@da
69.audit evidence 审计证据 d`UF0T
70.substantive procedures 实质性程序 [:Xn6)qz
71.assertions 认定 qih6me8C
72.esistence 存在
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73.occurrence 发生 l,^xX=,
74.completeness 完整性 1x8(I&i
75.rights and obligations 权利和义务 S'|lU@PCl
76.valuation and allocation 计价和分摊 q$3HvZP
77.cutoff 截止 sN;(/O
78.accuracy 准确性 IC\E,m
79.classification 分类 2NyUmJ42
80.inspection 检查 ?-4OfGN
81.supervision of counting 监盘 }WA<=9e
82.observation 观察 >J9IRAm}sc
83.confirmation 函证 8u/3?Kc
84.computation 计算 s87 a%
85.analytical procedures 分析程序 4 iik5
86.vouch 核对 *m iONc
87.trace 追查 \f6lT3"VN
88.audit sampling 审计抽样 7xz#D4[
89.error 误差
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90.expected error 预期误差 >\Z lZ
91.population 总体 Z4=_k{*
92.sampling risk 抽样风险 FYxUOO
93.non- sampling risk 非抽样风险 #)Ep(2
94.sampling unit 抽样单位 A&D2T
95.statistical sampling 统计抽样 m2jwqx{G
96.tolerable error 可容忍误差 #W_i{bdO
97.the risk of under reliance 信赖不足风险 [kVpzpGr
98.the risk of over reliance 信赖过度风险 zUe#Wp[
99.the risk of incorrect rejection 误拒风险 owP6dtd)
100. the risk of incorrect acceptance 误受风险 l
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101.working trial balance 试算平衡表 (MZ A
102.index and cross-referencing 索引和交叉索引 @ysJt
103.cash receipt 现金收入 f S(^["*G
104.cash disbursement 现金支出 muW`pm
105.bank statement 银行对账单 \x3^
106.bank reconciliation 银行存款余额调节表 6wa<'!
107.balance sheet date 资产负债表日 pHq{S;R2G
108.net realizable value 可变现净值 6(\q< fx
109.storeroom 仓库 B.{8/.4
110.sale invoice 销售发票 FEge+`{,
111.price list 价目表 Ej-=y2j{g
112.positive confirmation request 积极式询证函 y.L|rRe@P
113.negative confirmation request 消极式询证函 cpP.7ZR
114.purchase requisition 请购单 pyu46iE)
115.receiving report 验收报告 ---Ks0\V
116.gross margin 毛利 cP/F|uG5
117.manufacturing overhead 制造费用 x0}<n99qE
118.material requisition 领料单 <|mE9u
119.inventory-taking 存货盘点 de3yP,
120.bond certificate 债券 8Sd?b5|G~
121.stock certificate 股票 ZE5-i@1
122.audit report 审计报告 CUAg{]
123.entity 被审计单位 8A`p
124.addressee of the audit report 审计报告的收件人 :
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125.unqualified opinion 无保留意见 ^(E"3 c
126.qualified opinion 保留意见 ~ex~(AWh
127.disclaimer of opinion 无法表示意见 BaNU}@
128.adverse opinion 否定意见