61.assessed level of material misstatement risk 重大错报风险的评估水平 %Rk
DR
62.simall business 小规模企业 \J;_%-Z
63.accounting system 会计系统 9+3 VK
64.test of control 控制测试 .AZwVP<
65.walk-through test 穿行测试 t8`wO+4@
66.communication 沟通 *q+X?3
67.flow chart 流程图 }
|
68.reperformance of internal control 重新执行 oXUb_/
69.audit evidence 审计证据 K|I<kA~!H
70.substantive procedures 实质性程序 %*#+(A"V
71.assertions 认定 %< `D'V@
72.esistence 存在 /i#
";~sO
73.occurrence 发生
UqNUX?(
74.completeness 完整性
2OQ\ z;s
75.rights and obligations 权利和义务 Nnq1&j"m
76.valuation and allocation 计价和分摊 KtGbpcS$f
77.cutoff 截止 tHK>w%|\R
78.accuracy 准确性 }_5 R9w]"
79.classification 分类 D"%>
80.inspection 检查 K~B
81.supervision of counting 监盘 h`iOs>
82.observation 观察 ;%;||?'v
83.confirmation 函证 <~uzKs0
84.computation 计算 8|zOgn{
85.analytical procedures 分析程序 KC)}Mzt6_
86.vouch 核对 "lSh4X
87.trace 追查 Je}0KW3G9L
88.audit sampling 审计抽样 f+8 QAvh
89.error 误差 dT[JVl+3=
90.expected error 预期误差 Sa
kew
91.population 总体 @0d"^
92.sampling risk 抽样风险 B9Hib1<8
93.non- sampling risk 非抽样风险 @w`wJ*I4,
94.sampling unit 抽样单位 XK})?LTD
95.statistical sampling 统计抽样 !#=3>\np+X
96.tolerable error 可容忍误差 k8
1%$E
97.the risk of under reliance 信赖不足风险 zTc*1(^
98.the risk of over reliance 信赖过度风险 *if
z@8C }
99.the risk of incorrect rejection 误拒风险 72 |O&`O
100. the risk of incorrect acceptance 误受风险 'C]Yh
."u
101.working trial balance 试算平衡表 is~2{:
102.index and cross-referencing 索引和交叉索引 K6sXw[VC[
103.cash receipt 现金收入 ZvMU3])u
104.cash disbursement 现金支出 9bspf {
105.bank statement 银行对账单 :
]+6l
106.bank reconciliation 银行存款余额调节表 RB|i<`Z
107.balance sheet date 资产负债表日 @bJIN]R
108.net realizable value 可变现净值 ? ^W1WEBm
109.storeroom 仓库 T6QRr}8`/J
110.sale invoice 销售发票 H2+b3y-1a]
111.price list 价目表 cqSXX++CS,
112.positive confirmation request 积极式询证函
Hf\sF(, (
113.negative confirmation request 消极式询证函 ;j7G$s9
114.purchase requisition 请购单 W"GW[~
h
115.receiving report 验收报告 *} ?
116.gross margin 毛利 =^i K^)
117.manufacturing overhead 制造费用 /R&h#;l
118.material requisition 领料单 ]Yw$A
119.inventory-taking 存货盘点 p4*L}Q
120.bond certificate 债券 H!&_Tv[
121.stock certificate 股票 y^ |u'XK
122.audit report 审计报告 QXN_ ?E,g/
123.entity 被审计单位 WgqSw%:$H
124.addressee of the audit report 审计报告的收件人 R TpNxr{[
125.unqualified opinion 无保留意见 U3Z=X TB
126.qualified opinion 保留意见 @OkoT:
127.disclaimer of opinion 无法表示意见 E6ZkO/
128.adverse opinion 否定意见