61.assessed level of material misstatement risk 重大错报风险的评估水平 h9nh9a(2
62.simall business 小规模企业 0G'v4Vj0'
63.accounting system 会计系统 ]N1,"W}
64.test of control 控制测试 wSALK)T1{
65.walk-through test 穿行测试 y#O/Xw
66.communication 沟通 M%!j\}2A
67.flow chart 流程图 d(5j#?
68.reperformance of internal control 重新执行 -O@/S9]S)
69.audit evidence 审计证据 Vrp]YRL`
70.substantive procedures 实质性程序 zR=g<e1xe
71.assertions 认定 IpKI6[2{`f
72.esistence 存在 )Dcee@/7S
73.occurrence 发生 xKT;1(Mk
74.completeness 完整性 ?
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75.rights and obligations 权利和义务 :1
9s=0
76.valuation and allocation 计价和分摊 G+3uY25y
77.cutoff 截止 Aq$o&t
78.accuracy 准确性 4i29nq^n
79.classification 分类 SS;'g4h\6
80.inspection 检查 Z#GR)jb+
81.supervision of counting 监盘 E
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82.observation 观察 v=IcVHuf
83.confirmation 函证 K$$%j "s
84.computation 计算 ]go
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85.analytical procedures 分析程序 Ax4;[K\Q
86.vouch 核对 nxuR^6Ai
87.trace 追查 ?J"Y4,{
88.audit sampling 审计抽样 pQm-Hr78j
89.error 误差 ,(+ZD@Rg
90.expected error 预期误差 %VrMlG4hx
91.population 总体 #hEU)G'$+
92.sampling risk 抽样风险 U71A#OD^U
93.non- sampling risk 非抽样风险 7l
'1
94.sampling unit 抽样单位 kPnuU!
95.statistical sampling 统计抽样 >k2^A
96.tolerable error 可容忍误差 Sh<A936/E
97.the risk of under reliance 信赖不足风险 6U] "i
98.the risk of over reliance 信赖过度风险 f
a/p
99.the risk of incorrect rejection 误拒风险 ;s-fYS6(>{
100. the risk of incorrect acceptance 误受风险 52*KRq
o
101.working trial balance 试算平衡表 =mxj2>,&
102.index and cross-referencing 索引和交叉索引 [} %=&B
103.cash receipt 现金收入 j2 #B l
104.cash disbursement 现金支出 ,^T0!k$
105.bank statement 银行对账单 L%.=SbmS
106.bank reconciliation 银行存款余额调节表 G?+]BIiL
107.balance sheet date 资产负债表日 ~HBx5Cpi
108.net realizable value 可变现净值 _b[Pk;8}j;
109.storeroom 仓库 R1:7]z0B
110.sale invoice 销售发票 v;"
pc)i
111.price list 价目表 aS+i`A :a
112.positive confirmation request 积极式询证函 B=i%Z_r]w
113.negative confirmation request 消极式询证函 * \tR
114.purchase requisition 请购单 1[".
z{V3*
115.receiving report 验收报告 j<vU[J+gx~
116.gross margin 毛利 dQ Ao~]B
117.manufacturing overhead 制造费用 @
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118.material requisition 领料单 Wp=&nh
119.inventory-taking 存货盘点 42
rIIJ1A
120.bond certificate 债券 DJH,#re>
121.stock certificate 股票 }An;)!>(nF
122.audit report 审计报告 `$r?^|T
123.entity 被审计单位 7"k\i=
124.addressee of the audit report 审计报告的收件人 WQY\R!+
125.unqualified opinion 无保留意见 95-%>?4
126.qualified opinion 保留意见 xT8!X5;
127.disclaimer of opinion 无法表示意见 A)TO<dl
128.adverse opinion 否定意见