61.assessed level of material misstatement risk 重大错报风险的评估水平 b [u_r,b
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62.simall business 小规模企业 QU417EV'
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63.accounting system 会计系统 #G]s.by('
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64.test of control 控制测试 S&
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65.walk-through test 穿行测试 kvo741RO6
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66.communication 沟通 >j$f$*x
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67.flow chart 流程图 np)-Yzr
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68.reperformance of internal control 重新执行 m=opY~&h
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69.audit evidence 审计证据 ZegsV|
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70.substantive procedures 实质性程序 nJLr]`_
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71.assertions 认定 JBg",2w |C
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72.esistence 存在 Nzr zLK
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73.occurrence 发生
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74.completeness 完整性 3K54:
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75.rights and obligations 权利和义务 e"2 wXd_}
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76.valuation and allocation 计价和分摊 R;,&CQUl
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77.cutoff 截止 Oj<2_u
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78.accuracy 准确性 a+J :1'
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79.classification 分类 (hmasy6hM
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80.inspection 检查 hDz_BvE
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81.supervision of counting 监盘 {Y
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82.observation 观察 JfC.U,7Nc
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83.confirmation 函证 ef|Y2<P
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84.computation 计算 ;ATk?O4T
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85.analytical procedures 分析程序
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86.vouch 核对 }*?e w
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87.trace 追查 PJb_QL!9
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88.audit sampling 审计抽样 LsBDfp5/
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89.error 误差 F,4Q
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90.expected error 预期误差 6
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91.population 总体 ,`H=%#
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92.sampling risk 抽样风险 v<;,x
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93.non- sampling risk 非抽样风险 ^DIN(0u)
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94.sampling unit 抽样单位 KWXJ[#E<W
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95.statistical sampling 统计抽样 m>UJ
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96.tolerable error 可容忍误差 %s<7|,
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97.the risk of under reliance 信赖不足风险 o#w6]Fmc
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98.the risk of over reliance 信赖过度风险 J!S3pS5j
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99.the risk of incorrect rejection 误拒风险 h=)Im)
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100. the risk of incorrect acceptance 误受风险 {J|P2a[
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101.working trial balance 试算平衡表 +Mg^u-(A
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102.index and cross-referencing 索引和交叉索引 62Jn8DwAT
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103.cash receipt 现金收入 to,=Q8)0
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104.cash disbursement 现金支出 ~ocd4,d=
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105.bank statement 银行对账单 8l)l9;4 6
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106.bank reconciliation 银行存款余额调节表 M: `FZ}&L
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107.balance sheet date 资产负债表日 TcRnjsY$
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108.net realizable value 可变现净值 HqN|CwGgJ:
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109.storeroom 仓库 M2V.FYV{j>
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110.sale invoice 销售发票 u,oxUySeG
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111.price list 价目表 R %}k52`
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112.positive confirmation request 积极式询证函 L.|GC7$0
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113.negative confirmation request 消极式询证函 XY%8yII6
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114.purchase requisition 请购单 gqe
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115.receiving report 验收报告 6aK%s{%3s
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116.gross margin 毛利 H|,{^b@9
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117.manufacturing overhead 制造费用 ',O@0L]L
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118.material requisition 领料单 )8 iDjNM<
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119.inventory-taking 存货盘点 ~oaVH.[e=
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120.bond certificate 债券 _q8s 7H
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121.stock certificate 股票 X\$M _b>O
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122.audit report 审计报告 ;$0za]x
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123.entity 被审计单位 ] c'owj
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124.addressee of the audit report 审计报告的收件人 +)7NWR
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125.unqualified opinion 无保留意见 R6M@pO
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126.qualified opinion 保留意见 s:fnOMv
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127.disclaimer of opinion 无法表示意见 C g&1
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