61.assessed level of material misstatement risk 重大错报风险的评估水平 U
.e Urzu
?i9LqHL
62.simall business 小规模企业 |%b' L.$4
*:GoS?Ma
63.accounting system 会计系统 &wLI:x5
#?8'Z/1)
64.test of control 控制测试 Pm"
,7
mufF_e)
65.walk-through test 穿行测试 @0Tm>s
MF%9
66.communication 沟通 kO/dZ%vj
'nW:2(J
67.flow chart 流程图 m#'u;GP]k
>f}rM20Vm
68.reperformance of internal control 重新执行 *3.
]
1gCp/m2r7
69.audit evidence 审计证据 3%k@,Vvt
L88oh&M
70.substantive procedures 实质性程序 b:W]L3Z8
s}/YcUK
71.assertions 认定 oh,Nu_!
//|9J(B]
72.esistence 存在 vW YN?"
d
Sh{odrMj*
73.occurrence 发生 d]w*fn
fa"eyBO50
74.completeness 完整性 HLTz|P0JZ
[+ 1([#
75.rights and obligations 权利和义务 -u)06C*39
=C5[75z#+
76.valuation and allocation 计价和分摊 5E}0<&
sF(U?)48
77.cutoff 截止 &ec_jxF
^VoQGP/cl
78.accuracy 准确性 @HaWd3
[wIyW/+
79.classification 分类 1 5rE|m^
Z`<
+8e
80.inspection 检查 &/Tx@j^.C
Q_M2!qj
81.supervision of counting 监盘 ezHj?@
Y$Os&t@bu
82.observation 观察 Q7`zrCh
ilpg()
83.confirmation 函证 2lXsD;[
574b]
84.computation 计算 (Z6[a{}1i
=XudL^GF
85.analytical procedures 分析程序 )e]:T4*vo
5%,n[qj4IT
86.vouch 核对 .L6t3/^
-/7[_,
87.trace 追查 }1Wo#b+
6U# C
88.audit sampling 审计抽样 vT3LhN+1
&[JI L=m5
89.error 误差 ,CwhpW\Y
H+_oK
]/
90.expected error 预期误差 /rJvw
s9O] tk
91.population 总体 -7;RPHJs
D {>,2hC
92.sampling risk 抽样风险 ^k u~m5v
_%<7!|"
93.non- sampling risk 非抽样风险 ki}Uw#
yf_<o
94.sampling unit 抽样单位 TvM{ QGN
\^':(Gu4o
95.statistical sampling 统计抽样 lywcT! <
xZ4\.K\f]
96.tolerable error 可容忍误差 L\hPw{)
M(oW;^B
97.the risk of under reliance 信赖不足风险 .[K{;^>
vP&*(WfO)
98.the risk of over reliance 信赖过度风险 vR+(7^Yy
7_q"%xH
99.the risk of incorrect rejection 误拒风险 R Af+%h*
9chiu%20
100. the risk of incorrect acceptance 误受风险 etGquW.
Z(U&0GH`
101.working trial balance 试算平衡表
qxd
{c8
x2|DI)J1'
102.index and cross-referencing 索引和交叉索引 Mzxz- cE
oJXZ}>>iT
103.cash receipt 现金收入 X,T^(p
AO^F6Y/
104.cash disbursement 现金支出 MQ,$'Y5~H
b/ZX}<s(1=
105.bank statement 银行对账单 t7)Y@gRy
VFG)|Z
106.bank reconciliation 银行存款余额调节表 T
0^U
]C
%}$6#5"';
107.balance sheet date 资产负债表日 x
bn+9b
?8vjHEE
108.net realizable value 可变现净值 yfP&Q<|
A$1pMG~as
109.storeroom 仓库 XUMCz7&j
: PQA9U|
110.sale invoice 销售发票 +{Q\B}3cj1
_#N~$
111.price list 价目表 r>osa3N'
5!y3=.j
112.positive confirmation request 积极式询证函 D(Xv shQ
M~
*E!
113.negative confirmation request 消极式询证函 +86\&y)
bS0^AVA
114.purchase requisition 请购单 X>*zA?:
oZOFZ-<
115.receiving report 验收报告 +cj
NA2@
+.>O%pNj
116.gross margin 毛利 [~jhOv^
Txp~&a03
117.manufacturing overhead 制造费用 %/S BJ
;B1}so1]
118.material requisition 领料单 `o:)PTQNg
/md`tqI>i<
119.inventory-taking 存货盘点 k Mwt&6wS
uy`U1>
120.bond certificate 债券 %e1<N8E4
!q7M+j4
121.stock certificate 股票 V(w[`^I>~
egP3q5~
122.audit report 审计报告 jp[QA\
ODEy2).
123.entity 被审计单位 Qt@~y'O
WpmypkJA#
124.addressee of the audit report 审计报告的收件人 dB_\,%vAd
7Y#b7H
125.unqualified opinion 无保留意见 /~AwX8X
\&e+f#!u
126.qualified opinion 保留意见 MfYe @;m
n,AN&BZ
127.disclaimer of opinion 无法表示意见 sPd5f2'
=Oo*7|Z
128.adverse opinion 否定意见 G&