61.assessed level of material misstatement risk 重大错报风险的评估水平 J#JZ^59lOS
62.simall business 小规模企业 ob0clJX
63.accounting system 会计系统 }l_) d
64.test of control 控制测试 .Cm wR$u&
65.walk-through test 穿行测试 FC)aR[
66.communication 沟通 cG^
'Qm
67.flow chart 流程图 B)Gm"bLCOZ
68.reperformance of internal control 重新执行 ;AHa|35\
69.audit evidence 审计证据 r$0"Y-a
70.substantive procedures 实质性程序 u2BVQ<SA
71.assertions 认定 0p~:fm
72.esistence 存在 1_yUv7uhX
73.occurrence 发生 9i9VDk{
74.completeness 完整性 \:O5, wf2
75.rights and obligations 权利和义务 U?@UIhtM|
76.valuation and allocation 计价和分摊
LqU]&AAh
77.cutoff 截止 ;pC-0m0Y
78.accuracy 准确性 F
lbL`@4M
79.classification 分类 B"8^5#t4s
80.inspection 检查 'n.ATV,
81.supervision of counting 监盘 3Vt-]DGX
82.observation 观察 dGHRHX
i
83.confirmation 函证 *6=[Hmygi
84.computation 计算 2MJ0[9
85.analytical procedures 分析程序 8$@gAlI^
86.vouch 核对 f<y""0L9
87.trace 追查 "X}!j>-
88.audit sampling 审计抽样 <5q:mG88
89.error 误差 8R-?x/:
90.expected error 预期误差 L2Mcs
91.population 总体 R3.tkFZq]
92.sampling risk 抽样风险 Y[*z6gP(
93.non- sampling risk 非抽样风险 ]D(%Ku,O%
94.sampling unit 抽样单位 <A!v'Y
95.statistical sampling 统计抽样 0M:.Jhp
96.tolerable error 可容忍误差 ZW*"Kok
97.the risk of under reliance 信赖不足风险 kOJs;k
98.the risk of over reliance 信赖过度风险 ]<{BDXIGIE
99.the risk of incorrect rejection 误拒风险 4Mnne'7
100. the risk of incorrect acceptance 误受风险 6%O"
101.working trial balance 试算平衡表 : h-N
102.index and cross-referencing 索引和交叉索引 L?0dZY-"
103.cash receipt 现金收入 ~
]o .Mv a
104.cash disbursement 现金支出 <.RgMPi
105.bank statement 银行对账单 V#5BZU-
106.bank reconciliation 银行存款余额调节表 JCS$Tm6y<_
107.balance sheet date 资产负债表日 8 =J6{{E
108.net realizable value 可变现净值 pbju;h)O!|
109.storeroom 仓库 .Ml}cE$L
110.sale invoice 销售发票
\6nWt6M
111.price list 价目表 #;2Ju'e#z
112.positive confirmation request 积极式询证函 p Sc<3OI
113.negative confirmation request 消极式询证函 -/KVZ
114.purchase requisition 请购单 kG\+f>XQ
115.receiving report 验收报告 @cSz!E}
116.gross margin 毛利 I
gA0RY1
117.manufacturing overhead 制造费用 d;)Im
"
118.material requisition 领料单 @P[Tu; 4
119.inventory-taking 存货盘点 +9,"ne1'e
120.bond certificate 债券 l}Jf;C*j1z
121.stock certificate 股票 rzEE |
122.audit report 审计报告 obS|wTG~
123.entity 被审计单位 ?%B%[u
124.addressee of the audit report 审计报告的收件人 ^;Ap-2Ww
125.unqualified opinion 无保留意见 > : \lDz
126.qualified opinion 保留意见 (g4.bbEm
127.disclaimer of opinion 无法表示意见 9C3q4.$D
128.adverse opinion 否定意见