61.assessed level of material misstatement risk 重大错报风险的评估水平 -d+o\qp"#
W)~}o<a)[
62.simall business 小规模企业 !_i;6UVG
PS:"mP7n
63.accounting system 会计系统 ==!k99`f,
q$iGeE#
64.test of control 控制测试 H{1'OC
1#Q~aY
65.walk-through test 穿行测试 +H**VdM6s
i:/Ws1=q
66.communication 沟通 Kry^47"
bI?uV;m>
67.flow chart 流程图 9YQYg@+R
+eUWf{(_
68.reperformance of internal control 重新执行 a[
Y\5Ojm
JmBe1"hs
69.audit evidence 审计证据 UD0#Tpd7
)&px[Dbx
70.substantive procedures 实质性程序
>{1 i8 b@
ehTRw8"R
71.assertions 认定 v\ <4y P
]8o[&50y
72.esistence 存在 YQ$Wif:@(n
-\I".8"YE
73.occurrence 发生 LW#$%}
]1)#Y
74.completeness 完整性 ;N?raz2mEi
'UFPQ
75.rights and obligations 权利和义务 XF Cwa
{b,#l]v
76.valuation and allocation 计价和分摊 1e)5D& njS
/RBIZ_
77.cutoff 截止 pPH"6
]!'}{[1}
78.accuracy 准确性 qe_qag9
vxZ
:l
79.classification 分类
iF^
2t}^8
80.inspection 检查 f?BApm
q/eo
d
81.supervision of counting 监盘 f=cj5T:[
6|10OTVu`
82.observation 观察 *-,jIaL;
I7]qTS[vg
83.confirmation 函证 2]'cj
L43]0k
84.computation 计算 \J-}Dp\0b
IfzW%UL
85.analytical procedures 分析程序 ZOzwO6(_
DP6>fzsl
86.vouch 核对 h=o%\F4
2q}lSa7r
87.trace 追查 #-7m@EU;O
8;<3Tyjzu
88.audit sampling 审计抽样 j|w_BO 9
<!a%GI
89.error 误差 X$(YCb
m
?#WQf
90.expected error 预期误差 %T,cR>lw
r}M
2t$nv
91.population 总体 Sej(jJX1
YDjjhe+
92.sampling risk 抽样风险 f5P@PG]{
?F^O7\rw
93.non- sampling risk 非抽样风险 V2o1~R~
JrGY`6##p
94.sampling unit 抽样单位 fD~f_Wr
\qw1\-q
95.statistical sampling 统计抽样 \:Z8"~G
a+
s%9l
96.tolerable error 可容忍误差 W.7XShwd*2
_r?.%]\.
97.the risk of under reliance 信赖不足风险 r68d\N`.
W0\
n?$ZC~
98.the risk of over reliance 信赖过度风险 H]PEE!C;xC
k. ?@qCs[
99.the risk of incorrect rejection 误拒风险 LPS]TG\
PNRZUZ4Z|
100. the risk of incorrect acceptance 误受风险 (dHil#l
Tu7}*vsR
101.working trial balance 试算平衡表 fDrjR6xV
ueLdjASJ
102.index and cross-referencing 索引和交叉索引 eD)@:K
DgGG*OXY
103.cash receipt 现金收入 K
Oit7+Q
@WTzFjv@?4
104.cash disbursement 现金支出 wvPS0]
f19'IH$n{
105.bank statement 银行对账单 d_)VeuE2
{(_>A\zi
106.bank reconciliation 银行存款余额调节表 dw3H9(-lp
VskdC?yIp
107.balance sheet date 资产负债表日 ;6tGRh$b
3}nkTZ G
108.net realizable value 可变现净值 DlxL:
d#u*Nw
Y}
109.storeroom 仓库 nRh.;G
sG:tyv
ln
110.sale invoice 销售发票 cjc1iciZ
JB9s#`
111.price list 价目表 x]pZcx9
N(Xg#m
112.positive confirmation request 积极式询证函 W+ v#m>G
]z"7v
113.negative confirmation request 消极式询证函 p{w:
^l(
f!13Ob<8r
114.purchase requisition 请购单 U
IHe^ ?R
&e;GoJ
115.receiving report 验收报告 2}kJN8\F
_&K>fy3t&
116.gross margin 毛利 B;r` 1
G
bI+ TFOP
117.manufacturing overhead 制造费用 :nn(Ndlz9
DNGj8 1'c
118.material requisition 领料单 ?xYoCn}Z
%^}|HG*i??
119.inventory-taking 存货盘点 L
/V;;
#s0Wx47~
120.bond certificate 债券 .aD=d\
Cd'K~Ch3
121.stock certificate 股票 >/9on.
Ht&%`\9s
122.audit report 审计报告 %Z{ 7*jtE
W,|JocDq
123.entity 被审计单位 ;\rKkH"K8n
D |9ItxYu
124.addressee of the audit report 审计报告的收件人 3AcCa>
1MxO((k
125.unqualified opinion 无保留意见 K%3{a=1
QRlrcauM
126.qualified opinion 保留意见 5v5K}hx
mecm,xwm
127.disclaimer of opinion 无法表示意见 G&d