61.assessed level of material misstatement risk 重大错报风险的评估水平 9z7_D_yN2
62.simall business 小规模企业 L<F8+a7i
63.accounting system 会计系统 I\@r~]+y
64.test of control 控制测试 Ebnb-Lze,
65.walk-through test 穿行测试 #"gt&t9Q
66.communication 沟通 E2e"A
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67.flow chart 流程图 hY"eGaoF"
68.reperformance of internal control 重新执行 ^)AECn
69.audit evidence 审计证据 ]*2),H1
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70.substantive procedures 实质性程序 uF7vba$
71.assertions 认定 ZbFD |~[ V
72.esistence 存在 q7B5#kb
73.occurrence 发生 q)q3p
74.completeness 完整性 m}]{Y'i]R
75.rights and obligations 权利和义务 ?WI v4
76.valuation and allocation 计价和分摊 m
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77.cutoff 截止 C;BO6$*_e
78.accuracy 准确性 "#d$$ 8
79.classification 分类 >^Nnhnr
80.inspection 检查 bxXp
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81.supervision of counting 监盘 +:KZEFY?<
82.observation 观察 jD
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83.confirmation 函证 o|xf2k
84.computation 计算 { 53FR
85.analytical procedures 分析程序 '}OdF*L
86.vouch 核对 6#Vl3o(E|
87.trace 追查
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88.audit sampling 审计抽样 Ia2WBs=
89.error 误差 A*h8 o9M
90.expected error 预期误差 1c$pz:$vX
91.population 总体 o@Ye_aM~?Y
92.sampling risk 抽样风险 jFSR+mP!
93.non- sampling risk 非抽样风险 t[|oSF#i
94.sampling unit 抽样单位 CsR[@&n'
95.statistical sampling 统计抽样 uYC^&siS<s
96.tolerable error 可容忍误差 i~!g9
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97.the risk of under reliance 信赖不足风险 HhbBt'fH
98.the risk of over reliance 信赖过度风险 > X~\(|EM
99.the risk of incorrect rejection 误拒风险 "*lx9bvV_
100. the risk of incorrect acceptance 误受风险 1mFH7A($
101.working trial balance 试算平衡表 ]3,'U(!+
102.index and cross-referencing 索引和交叉索引 _/>ktYo:
103.cash receipt 现金收入 8eT#-9q@
104.cash disbursement 现金支出 (kL"*y/"p
105.bank statement 银行对账单 <&eJIz=
106.bank reconciliation 银行存款余额调节表 @rhS[^1wi+
107.balance sheet date 资产负债表日 pMU\f
108.net realizable value 可变现净值 frcAXh9
109.storeroom 仓库 |~9jO/&r
110.sale invoice 销售发票 2CC"Z
111.price list 价目表 @]Q4K%1^"
112.positive confirmation request 积极式询证函 49FP&NgK
113.negative confirmation request 消极式询证函 $WYt`U;*lj
114.purchase requisition 请购单 ]}`t~#Irz
115.receiving report 验收报告 D0J{pAJ
116.gross margin 毛利 1d<?K7%^
117.manufacturing overhead 制造费用 tB;PGk_6
118.material requisition 领料单 h7]+#U]mi
119.inventory-taking 存货盘点 >MYxj}I4{z
120.bond certificate 债券 ~<1s
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121.stock certificate 股票 FBE|pG7
122.audit report 审计报告 MR
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123.entity 被审计单位 0Gu77&
124.addressee of the audit report 审计报告的收件人 6*,55,y
125.unqualified opinion 无保留意见 ?y|&Mz'XJ(
126.qualified opinion 保留意见 fRNj *bIV
127.disclaimer of opinion 无法表示意见 imOIO[<;
128.adverse opinion 否定意见