61.assessed level of material misstatement risk 重大错报风险的评估水平 ]BO{Q+?d2
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62.simall business 小规模企业 O->i>d
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63.accounting system 会计系统 jMzHs*:
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64.test of control 控制测试 zb?wlfT
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65.walk-through test 穿行测试 Z,lUO.
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66.communication 沟通 U^+9l?ol
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67.flow chart 流程图 m{JiF-=u
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68.reperformance of internal control 重新执行 #E{aN?_
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69.audit evidence 审计证据 bL)g+<:F
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70.substantive procedures 实质性程序 SR*%-JbA
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71.assertions 认定 kZU8s'C
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72.esistence 存在 xp)#a_}
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73.occurrence 发生 W ;P1T"*A
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74.completeness 完整性 a_waL
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75.rights and obligations 权利和义务 .x(&-
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76.valuation and allocation 计价和分摊 Rb#Z'1D'G
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77.cutoff 截止 7@fd
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78.accuracy 准确性 )@]-bPnv
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79.classification 分类 Tb IM{X
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80.inspection 检查 7/PHg)&
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81.supervision of counting 监盘
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82.observation 观察 u\t[rC=yd
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83.confirmation 函证 O<6/0ub&+h
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84.computation 计算 wS``Q8K+dM
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85.analytical procedures 分析程序 px//q4U
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86.vouch 核对 `Jm{K*&8Q
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87.trace 追查 ^>%=/RX
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88.audit sampling 审计抽样 Qbl6~>T
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89.error 误差 Qi=rhN`
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90.expected error 预期误差 %(6f
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91.population 总体 &sS k~:
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92.sampling risk 抽样风险 Y1`.
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93.non- sampling risk 非抽样风险 2<ef&?ljk
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94.sampling unit 抽样单位 MYN1zYT6j
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95.statistical sampling 统计抽样 h@{@OAu?
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96.tolerable error 可容忍误差 =;Wkg4\5
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97.the risk of under reliance 信赖不足风险 /jj!DO#
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98.the risk of over reliance 信赖过度风险 g-+p(Ll|
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99.the risk of incorrect rejection 误拒风险 X\1D[
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100. the risk of incorrect acceptance 误受风险 `&pb`P<`
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101.working trial balance 试算平衡表 ulj`+D?H
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102.index and cross-referencing 索引和交叉索引 _^P>@
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103.cash receipt 现金收入 5.
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104.cash disbursement 现金支出 QtN 0|q{af
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105.bank statement 银行对账单 Jt)<RMQ^R
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106.bank reconciliation 银行存款余额调节表 xHD!8B)
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107.balance sheet date 资产负债表日 Llk`
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108.net realizable value 可变现净值 YLFTf1G9
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109.storeroom 仓库 /OxF5bN2
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110.sale invoice 销售发票 @&EP&
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111.price list 价目表 X0!48fL*
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112.positive confirmation request 积极式询证函 VKR6 i
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113.negative confirmation request 消极式询证函 Pv0+`>):
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114.purchase requisition 请购单 ^8MgNVoJ)
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115.receiving report 验收报告 ?^"S%Vb
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116.gross margin 毛利 %"KBX~3+Kj
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117.manufacturing overhead 制造费用 aX~iY ~?_
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118.material requisition 领料单 @NyCMe;]
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119.inventory-taking 存货盘点 z ,ledTl
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120.bond certificate 债券 eA+6-'qN
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121.stock certificate 股票 :^ cA\2=
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122.audit report 审计报告 wEkW=
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123.entity 被审计单位 HX=`kkX
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124.addressee of the audit report 审计报告的收件人 SgY>$gP9S
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125.unqualified opinion 无保留意见 Ybok[5
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