61.assessed level of material misstatement risk 重大错报风险的评估水平 E]^wsS>=
62.simall business 小规模企业 g]'Rw
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63.accounting system 会计系统 [D]9M"L,vQ
64.test of control 控制测试 =}:9y6QR.
65.walk-through test 穿行测试 QB<9Be@e
66.communication 沟通 [fN?=,8
67.flow chart 流程图 -h5yg`+1N\
68.reperformance of internal control 重新执行 n=HId:XT
69.audit evidence 审计证据 q*^Y8s~3I
70.substantive procedures 实质性程序 X8F@U ^@
71.assertions 认定 C'HW`rh.^
72.esistence 存在 Ca: j
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73.occurrence 发生 v6gfyGCJ
74.completeness 完整性
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75.rights and obligations 权利和义务 >s@*S9cj:
76.valuation and allocation 计价和分摊 .hYrE5\-
77.cutoff 截止 h$#QRH
78.accuracy 准确性
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79.classification 分类 2v
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80.inspection 检查 zJp}JO
81.supervision of counting 监盘 #WBlEVx;Z
82.observation 观察 ~m
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83.confirmation 函证 6m#V=4e*
84.computation 计算 41c]o<!=)j
85.analytical procedures 分析程序 l8I`%bu
86.vouch 核对 I3;{II
87.trace 追查 pYtG%<
88.audit sampling 审计抽样 }GIwYh/
89.error 误差 Y{6v
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90.expected error 预期误差 [@!.( Hp
91.population 总体 `>M-J-J
92.sampling risk 抽样风险 _j$"fg
93.non- sampling risk 非抽样风险 7
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94.sampling unit 抽样单位 <p
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95.statistical sampling 统计抽样 tb^8jC
96.tolerable error 可容忍误差 %9,:
97.the risk of under reliance 信赖不足风险 oCE=!75
98.the risk of over reliance 信赖过度风险 l(-We.:(
99.the risk of incorrect rejection 误拒风险 #
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100. the risk of incorrect acceptance 误受风险 RlRkw+%m
101.working trial balance 试算平衡表 up[9L|
102.index and cross-referencing 索引和交叉索引 p.{M s n
103.cash receipt 现金收入 E kb9=/
104.cash disbursement 现金支出 =oZHN,
105.bank statement 银行对账单 /}G+PUk7
106.bank reconciliation 银行存款余额调节表 ^
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107.balance sheet date 资产负债表日 ?F{sym@i
108.net realizable value 可变现净值 q=NI}k
109.storeroom 仓库 "m*.kB)e7
110.sale invoice 销售发票 {!?
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111.price list 价目表 x-wIgo+
112.positive confirmation request 积极式询证函 -__RFxG
113.negative confirmation request 消极式询证函 :}QBrd
114.purchase requisition 请购单 ET]PF ,`
115.receiving report 验收报告 j]-0m4QF
116.gross margin 毛利 8>T#sO?+
117.manufacturing overhead 制造费用 |eN#9Bm
118.material requisition 领料单 }ll&qb
119.inventory-taking 存货盘点 /RVy?)hVT#
120.bond certificate 债券 Yt]tRqrh;T
121.stock certificate 股票
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122.audit report 审计报告 &h(>jY7
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123.entity 被审计单位 XRZj+muTZ
124.addressee of the audit report 审计报告的收件人 "gm[q."n<
125.unqualified opinion 无保留意见 fkLI$Cl
126.qualified opinion 保留意见 ;[-OMGr]#
127.disclaimer of opinion 无法表示意见 M^q< qS>d
128.adverse opinion 否定意见