61.assessed level of material misstatement risk 重大错报风险的评估水平 d
?M!acB
62.simall business 小规模企业 W)!{U(X
63.accounting system 会计系统 ^:!(jiH
64.test of control 控制测试 $U1kP?pR
65.walk-through test 穿行测试 mBZDl4 '
66.communication 沟通 DRW.NL o
67.flow chart 流程图 2c~?UK[1
68.reperformance of internal control 重新执行 @zynq
h
69.audit evidence 审计证据 Zng` oFD
70.substantive procedures 实质性程序 o9LD6$
71.assertions 认定 I?Jii8|W9
72.esistence 存在 6IY}SI0N
73.occurrence 发生 GoSWH2N
74.completeness 完整性 zt)PZff/YQ
75.rights and obligations 权利和义务 tOM3Gs~o6z
76.valuation and allocation 计价和分摊 Flujwh@rg
77.cutoff 截止 ^q&wITGI
78.accuracy 准确性 '<D `:srV
79.classification 分类 nqxq@.L2
80.inspection 检查 @`;Y/',
81.supervision of counting 监盘 C6'*/wq
82.observation 观察 cF&h$4-
83.confirmation 函证 H'0*CiHes
84.computation 计算 gLaO#cQ%
85.analytical procedures 分析程序 03QEXm~|Q
86.vouch 核对 8<-oJs_o+
87.trace 追查 :uwRuPI
88.audit sampling 审计抽样 a^XTW7]r
89.error 误差 @CaD8%j{
90.expected error 预期误差 sK 1m9
91.population 总体 K"k"ml<4E
92.sampling risk 抽样风险 JQ@`EV9,
93.non- sampling risk 非抽样风险 Jh&~/ntmm_
94.sampling unit 抽样单位 aC,vh1")F
95.statistical sampling 统计抽样 ;V"yMWjc
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 `F2*o47|t
98.the risk of over reliance 信赖过度风险 ~f=6?5.wa
99.the risk of incorrect rejection 误拒风险 B)*#g
100. the risk of incorrect acceptance 误受风险 1>@]@ST[:
101.working trial balance 试算平衡表 Q}Ze-JIL$
102.index and cross-referencing 索引和交叉索引 2[LX\
103.cash receipt 现金收入 l<aqiZSY
104.cash disbursement 现金支出 HhWwc#B
105.bank statement 银行对账单 11B{gUv.]
106.bank reconciliation 银行存款余额调节表 /G)KkBC
107.balance sheet date 资产负债表日 ?b@q5Y
108.net realizable value 可变现净值 g^z5fFLg/8
109.storeroom 仓库 b>bgUDq
110.sale invoice 销售发票 Z9"{f)T
111.price list 价目表 UL)"
112.positive confirmation request 积极式询证函 AY&9JSu6
113.negative confirmation request 消极式询证函 (pE\nuA\
114.purchase requisition 请购单 z^P* :
115.receiving report 验收报告 Pu$kj"|q*[
116.gross margin 毛利 {(M&-~Yh
117.manufacturing overhead 制造费用 4aalhy<j
118.material requisition 领料单 vNC$f(cQ
119.inventory-taking 存货盘点 hB
P$9GR
120.bond certificate 债券 aT?p>
121.stock certificate 股票 =M1a 0i|d
122.audit report 审计报告 )
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123.entity 被审计单位 +Q SxYV
124.addressee of the audit report 审计报告的收件人 +Mk*{A t
125.unqualified opinion 无保留意见 _@#uIOcE
126.qualified opinion 保留意见 0+K`pS'
127.disclaimer of opinion 无法表示意见 5w,lw
128.adverse opinion 否定意见