61.assessed level of material misstatement risk 重大错报风险的评估水平 6zbqv 6
62.simall business 小规模企业
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63.accounting system 会计系统 FIMM\W
64.test of control 控制测试 M `O=rH
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65.walk-through test 穿行测试 p!oO}gE
66.communication 沟通 O)N$nBnp
67.flow chart 流程图 V ,+&.A23
68.reperformance of internal control 重新执行 (YV]T!q
69.audit evidence 审计证据 #%9t-
70.substantive procedures 实质性程序 1tZ7%0R\g]
71.assertions 认定 _cc37[
72.esistence 存在 v(0I
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73.occurrence 发生 _xWX/1DY
74.completeness 完整性 PF+
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75.rights and obligations 权利和义务 *x!j:/S`n
76.valuation and allocation 计价和分摊 i C)+5L#'
77.cutoff 截止 FhP$R}F
78.accuracy 准确性 #]rfKHW9
79.classification 分类 SO|!x}GfI
80.inspection 检查 =67ab_V
81.supervision of counting 监盘 ;S_Imf0$v
82.observation 观察 ya
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83.confirmation 函证 7v']wA r]
84.computation 计算
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85.analytical procedures 分析程序 C1`fJhy
86.vouch 核对 /4I9Elr
87.trace 追查 iFOa9!_0n
88.audit sampling 审计抽样 w,T-vf
89.error 误差 E8/Pi>QW
90.expected error 预期误差 m2a[E0
91.population 总体 .DR*MQI9
92.sampling risk 抽样风险 9] L4`.HM
93.non- sampling risk 非抽样风险 $x/VO\Z{-
94.sampling unit 抽样单位 v) j3YhY
95.statistical sampling 统计抽样 ).32Im!;#R
96.tolerable error 可容忍误差 SpO%nZ";g8
97.the risk of under reliance 信赖不足风险 Dz3~cuVb
98.the risk of over reliance 信赖过度风险 qV#,]mX
99.the risk of incorrect rejection 误拒风险 SgWLs
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100. the risk of incorrect acceptance 误受风险 r9Vt}]$a G
101.working trial balance 试算平衡表 P<CPA7K
102.index and cross-referencing 索引和交叉索引 %ONU0xtq k
103.cash receipt 现金收入 6fm oIK{
104.cash disbursement 现金支出 :@b=;
105.bank statement 银行对账单 FrsXLUY
106.bank reconciliation 银行存款余额调节表 V. e30u5
107.balance sheet date 资产负债表日 z8dBfA<z
108.net realizable value 可变现净值 tXCgRU
109.storeroom 仓库 P(bds
110.sale invoice 销售发票 r,<p#4(>_
111.price list 价目表 I]z4}#+cX
112.positive confirmation request 积极式询证函 Ofc
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113.negative confirmation request 消极式询证函 YJ!jdE}
114.purchase requisition 请购单 v=_Ds<6n
115.receiving report 验收报告 "sSY[6Kp!
116.gross margin 毛利 jL{k!V`s
117.manufacturing overhead 制造费用 ok1w4#%,
118.material requisition 领料单 jA? 7>"|
119.inventory-taking 存货盘点 F AQx8P
120.bond certificate 债券 y&A&d-
121.stock certificate 股票 z%;_h-
122.audit report 审计报告
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123.entity 被审计单位 q%/\
124.addressee of the audit report 审计报告的收件人 ~bqw !rz
125.unqualified opinion 无保留意见 7*kTu0m
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 M4n0GWHLy
128.adverse opinion 否定意见