61.assessed level of material misstatement risk 重大错报风险的评估水平 Fh~
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62.simall business 小规模企业 gi
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63.accounting system 会计系统 a
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64.test of control 控制测试 yBnUz"
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65.walk-through test 穿行测试 ]<:qMLg
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66.communication 沟通 Qkx}A7sK
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67.flow chart 流程图 uTRFeO>
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68.reperformance of internal control 重新执行 7qEc9S@
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69.audit evidence 审计证据 6&[rATU+
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70.substantive procedures 实质性程序 Ag_I'
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71.assertions 认定 aSQvtv)91
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72.esistence 存在 M1 _1(LSU
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73.occurrence 发生 1MxO((k
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74.completeness 完整性 CNrK]+>
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75.rights and obligations 权利和义务 {]3Rk
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76.valuation and allocation 计价和分摊 ^u$?& #
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77.cutoff 截止 xL\R-H^c]
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78.accuracy 准确性 TmUN@h
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79.classification 分类 ,xuA%CF-S
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80.inspection 检查 on)$y&lu
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81.supervision of counting 监盘 9q>rUoK^
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82.observation 观察 }o2e&.$4d
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83.confirmation 函证 xOBzT&
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84.computation 计算 N)o/}@]6
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85.analytical procedures 分析程序 OQ*rxLcA
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86.vouch 核对 95b65f
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87.trace 追查 GOj<>h}r
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88.audit sampling 审计抽样 w6@8cNXK
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89.error 误差 al{}p
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90.expected error 预期误差 jZP
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91.population 总体 YLFM3IaP
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 0mY KzJi
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94.sampling unit 抽样单位 ,R5z`O
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95.statistical sampling 统计抽样 khS >
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96.tolerable error 可容忍误差 #xe-Yw1!
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97.the risk of under reliance 信赖不足风险 `cn}}1Lg]
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98.the risk of over reliance 信赖过度风险 O YayTKxN
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99.the risk of incorrect rejection 误拒风险 vu=`s|R
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100. the risk of incorrect acceptance 误受风险 5`Oaf\S
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101.working trial balance 试算平衡表 *$EcP`K$
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102.index and cross-referencing 索引和交叉索引 uZkh. 0yB
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 NI33lp$V
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105.bank statement 银行对账单 n|Smy\0
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106.bank reconciliation 银行存款余额调节表 NkL>ru!b9
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107.balance sheet date 资产负债表日 a+#Aitd
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108.net realizable value 可变现净值 _{ f7e^;
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109.storeroom 仓库 i\94e{uty[
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110.sale invoice 销售发票 sH`(y)`_
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111.price list 价目表 PAHkF&
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112.positive confirmation request 积极式询证函 -eSZpz p
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113.negative confirmation request 消极式询证函 @>4=}z_e
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114.purchase requisition 请购单 X4dXO5\
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115.receiving report 验收报告 iQj2aK Gs
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116.gross margin 毛利 \Czuf
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117.manufacturing overhead 制造费用 @A;Ouu(
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118.material requisition 领料单 h:l4:{A64
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119.inventory-taking 存货盘点 R<FW?z*
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120.bond certificate 债券 WEVV2BJ
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121.stock certificate 股票 JMIS*njq^
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122.audit report 审计报告 ]v6s](CE
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 R}VEq gq
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125.unqualified opinion 无保留意见 !3 j@gi2
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126.qualified opinion 保留意见 jUg.Y98
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127.disclaimer of opinion 无法表示意见 q;0QI{:5v
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128.adverse opinion 否定意见 +K"8Q'&