61.assessed level of material misstatement risk 重大错报风险的评估水平 o3Ot.9L
62.simall business 小规模企业 {Q(}DI
63.accounting system 会计系统 pgc3j
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64.test of control 控制测试 Ws[D{dS/
65.walk-through test 穿行测试 @M;(K<%h
66.communication 沟通 o=+Z.-q
67.flow chart 流程图 z5cYyx
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68.reperformance of internal control 重新执行 *MM#Z?mP
69.audit evidence 审计证据 'VnwG
70.substantive procedures 实质性程序 6DF
71.assertions 认定 /="HqBI#i
72.esistence 存在 G$WOzY(
73.occurrence 发生 I+?hG6NM
74.completeness 完整性 BNm4k7
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75.rights and obligations 权利和义务 5>0.NiXGf'
76.valuation and allocation 计价和分摊 '?Bg;Z'L %
77.cutoff 截止 Q
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78.accuracy 准确性 Pe7e?79
79.classification 分类 dDcZ!rRaL@
80.inspection 检查 dbGg
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81.supervision of counting 监盘 L K7Xw3
82.observation 观察 ^QL 877
83.confirmation 函证 59 2;W-y
84.computation 计算 0irr7Y
85.analytical procedures 分析程序 0&w0aP`Y
86.vouch 核对 ? 5|/
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87.trace 追查
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88.audit sampling 审计抽样 xF8S*,#,*
89.error 误差 Pe^!$
90.expected error 预期误差
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91.population 总体 +++pI.>(*Q
92.sampling risk 抽样风险 ur%$aX)
93.non- sampling risk 非抽样风险 ~UMOT!4}3
94.sampling unit 抽样单位 %_)zWl
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95.statistical sampling 统计抽样 @|A|
96.tolerable error 可容忍误差 JJk#,AP
97.the risk of under reliance 信赖不足风险 5D`26dB2
98.the risk of over reliance 信赖过度风险 kA?_%fi1
99.the risk of incorrect rejection 误拒风险 APBK9ky
100. the risk of incorrect acceptance 误受风险 ~1
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101.working trial balance 试算平衡表 [~%`N*G
102.index and cross-referencing 索引和交叉索引 @'jfKW
103.cash receipt 现金收入 Zr/r2
104.cash disbursement 现金支出 %vqT#+x
105.bank statement 银行对账单 C
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106.bank reconciliation 银行存款余额调节表 a|qsQ'1,;
107.balance sheet date 资产负债表日 RI.2F*|
108.net realizable value 可变现净值 2<W&\D o@
109.storeroom 仓库 T 1Cs>#)
110.sale invoice 销售发票 Ob@Hng%v
111.price list 价目表 {w5Z7s0
112.positive confirmation request 积极式询证函 DZ`k[Z.VZ
113.negative confirmation request 消极式询证函 F'W>
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114.purchase requisition 请购单 LJuW
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115.receiving report 验收报告 H'Qo\L4H
116.gross margin 毛利 |r=DBd3
117.manufacturing overhead 制造费用 #uvJH8)D
118.material requisition 领料单
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119.inventory-taking 存货盘点 aC\4}i<
120.bond certificate 债券 9%,;XQ
121.stock certificate 股票 v|@1(
122.audit report 审计报告 *8A6Q9YT
123.entity 被审计单位 Z7#7N wy4
124.addressee of the audit report 审计报告的收件人 78Y@OL_$
125.unqualified opinion 无保留意见 >)Dhi+D
126.qualified opinion 保留意见 y:so
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127.disclaimer of opinion 无法表示意见 Da,Tav%b
128.adverse opinion 否定意见