61.assessed level of material misstatement risk 重大错报风险的评估水平 *E>.)B i
62.simall business 小规模企业
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63.accounting system 会计系统 # jYpVc{]
64.test of control 控制测试 6,Hqb<(
65.walk-through test 穿行测试 hVoNw6fE
66.communication 沟通 HgBJf~q~U
67.flow chart 流程图 L/}
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68.reperformance of internal control 重新执行 ,cTgR78'
69.audit evidence 审计证据 S{F-ttS"
70.substantive procedures 实质性程序 6@;ha=[+
71.assertions 认定 F
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72.esistence 存在
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73.occurrence 发生 huFz97?y(
74.completeness 完整性 D _X8-
75.rights and obligations 权利和义务 L6:h.1 U$
76.valuation and allocation 计价和分摊 )9"oL!2h
77.cutoff 截止 U SOKDDm
78.accuracy 准确性 1V&PtI3!!
79.classification 分类 A(6xg)_XQ
80.inspection 检查 ={(j`VSUX0
81.supervision of counting 监盘 H!
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82.observation 观察 2F_
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83.confirmation 函证 e&Y0}oY
84.computation 计算 Pd=,$UQp
85.analytical procedures 分析程序 l?N`{,1^
86.vouch 核对 mxTk+j=
87.trace 追查 c|p,/L09L
88.audit sampling 审计抽样 hAR?
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89.error 误差 ZwI
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90.expected error 预期误差 -mNQ;zI1
91.population 总体 Go\VfLL w
92.sampling risk 抽样风险 <zfe}0
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 S
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95.statistical sampling 统计抽样 H>7dND2;
96.tolerable error 可容忍误差 AMlV%U#
97.the risk of under reliance 信赖不足风险 %5 </d5.
98.the risk of over reliance 信赖过度风险 :{g7lTM
99.the risk of incorrect rejection 误拒风险 .:1qK<vz
100. the risk of incorrect acceptance 误受风险 64ox jF)
101.working trial balance 试算平衡表 /"AvOh*
102.index and cross-referencing 索引和交叉索引 0A$SYF$O+[
103.cash receipt 现金收入 AY2:[ 5cm
104.cash disbursement 现金支出 *$,+`+
105.bank statement 银行对账单 rnhFqNT:
106.bank reconciliation 银行存款余额调节表 e$l6gY
107.balance sheet date 资产负债表日 gtU1'p"
108.net realizable value 可变现净值 \3Jq_9Xv
109.storeroom 仓库 L ^Y3=1#"g
110.sale invoice 销售发票 GG-[`!>.pw
111.price list 价目表 3P=w =~e
112.positive confirmation request 积极式询证函 D5]{2z}k
113.negative confirmation request 消极式询证函 OD9 yxN>P
114.purchase requisition 请购单 "e62/Ejg%
115.receiving report 验收报告 ]
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116.gross margin 毛利 \P?ToTTV
117.manufacturing overhead 制造费用 D&{
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118.material requisition 领料单 xxX/y2\
119.inventory-taking 存货盘点 q^Tis>*u6
120.bond certificate 债券 us{nyil1
121.stock certificate 股票 TQ9'76INb
122.audit report 审计报告 WYIw5jzC
123.entity 被审计单位 Vu]h4S :
124.addressee of the audit report 审计报告的收件人 ijZ>:B2:
125.unqualified opinion 无保留意见 =I4.Gf"~f
126.qualified opinion 保留意见 9;f|EGwZ
127.disclaimer of opinion 无法表示意见 A3UQJ
128.adverse opinion 否定意见