61.assessed level of material misstatement risk 重大错报风险的评估水平 %p;;
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62.simall business 小规模企业 g|Tkl
63.accounting system 会计系统 J.(mg
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64.test of control 控制测试 LK|1[y^h
65.walk-through test 穿行测试 J7pF*2
66.communication 沟通 !&adO,jN+=
67.flow chart 流程图 {zIcEN$ ~
68.reperformance of internal control 重新执行 Og-v][
69.audit evidence 审计证据 ]bP1gV(b-
70.substantive procedures 实质性程序 1<G, 0Lt
71.assertions 认定 >PYc57S1c
72.esistence 存在 Z~AgZM
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73.occurrence 发生 bn:74,GeyK
74.completeness 完整性 |mQC-=6t;Y
75.rights and obligations 权利和义务 sK@]|9ciQ
76.valuation and allocation 计价和分摊 X=@bzL;eq
77.cutoff 截止 f"-3'kqo
78.accuracy 准确性 7H
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79.classification 分类 z2iWr
80.inspection 检查 T@xaa\bzg
81.supervision of counting 监盘 =F% <W7
82.observation 观察 G%fXHAs .+
83.confirmation 函证 o'_eLp
84.computation 计算 Tmk'rOg5
85.analytical procedures 分析程序 ,&iEn}xG7i
86.vouch 核对 BsR3$
87.trace 追查 j9/hZqo
88.audit sampling 审计抽样 CG
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89.error 误差 d@?zCFD
90.expected error 预期误差 =j%ORD[
91.population 总体 zmg
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92.sampling risk 抽样风险 *XI-
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93.non- sampling risk 非抽样风险 W[LQ$uj
94.sampling unit 抽样单位 m~tv{#Y
95.statistical sampling 统计抽样 <uImZC
96.tolerable error 可容忍误差 MKh}2B#S
97.the risk of under reliance 信赖不足风险 Jq:Wt+a
98.the risk of over reliance 信赖过度风险 &hEkm
99.the risk of incorrect rejection 误拒风险 r*c x_**
100. the risk of incorrect acceptance 误受风险 )`#SMLMy~
101.working trial balance 试算平衡表 !jg<
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102.index and cross-referencing 索引和交叉索引 RgD
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103.cash receipt 现金收入 w&Z.rB?
104.cash disbursement 现金支出 sWq@E6,I
105.bank statement 银行对账单 Ow{NI-^K
106.bank reconciliation 银行存款余额调节表 F!RP *
107.balance sheet date 资产负债表日 xf;
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108.net realizable value 可变现净值 MFz6y":~
109.storeroom 仓库 ;?{OX
110.sale invoice 销售发票 ?]\v%[ho
111.price list 价目表 8aY}b($*ZI
112.positive confirmation request 积极式询证函 n{!=gR.v.
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 M
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115.receiving report 验收报告 z
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116.gross margin 毛利 n],"!>=+
117.manufacturing overhead 制造费用 #TIlM]5%
118.material requisition 领料单 (r-PkfXvIf
119.inventory-taking 存货盘点 ;It
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120.bond certificate 债券 o;v_vCLO
121.stock certificate 股票 KkSv23In
122.audit report 审计报告 EdCcnl?R6
123.entity 被审计单位 J@IF='{
124.addressee of the audit report 审计报告的收件人 &g!yRvM!;Q
125.unqualified opinion 无保留意见 >Ft:&N9L{
126.qualified opinion 保留意见 B7n1'?
127.disclaimer of opinion 无法表示意见 lGEfI&1%!
128.adverse opinion 否定意见