61.assessed level of material misstatement risk 重大错报风险的评估水平 $f?GD<}?7r
62.simall business 小规模企业 4<V}Aj8l
63.accounting system 会计系统 |Kb
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64.test of control 控制测试 ,@kLH"a0
65.walk-through test 穿行测试 3 <)+)n
66.communication 沟通 zfw=U
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67.flow chart 流程图 }jg1..)"<
68.reperformance of internal control 重新执行 *#9?9SYSk
69.audit evidence 审计证据 yV*jc`1
70.substantive procedures 实质性程序 Tq?7-_MLC$
71.assertions 认定 Z4oD6k5oc
72.esistence 存在 GTM@
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73.occurrence 发生 %xrldn%
74.completeness 完整性 hdeI/4 B
75.rights and obligations 权利和义务 2]]}Xvx4#
76.valuation and allocation 计价和分摊 2<9&OL
77.cutoff 截止 GkpYf~\Q
78.accuracy 准确性 q|V|Jl
79.classification 分类 a+RUSz;DL
80.inspection 检查 D"gv:RojD
81.supervision of counting 监盘 Gz52^O:
82.observation 观察 K@%gvLa\
83.confirmation 函证 8<Pi}RH
84.computation 计算 tA]u=-_h
85.analytical procedures 分析程序 zs6rd83#
86.vouch 核对 Id1de>:;
87.trace 追查 V?)YQB
88.audit sampling 审计抽样 %l
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89.error 误差 $xCJ5M4
90.expected error 预期误差 6"?#E[ #[
91.population 总体 [dFe-2u ,$
92.sampling risk 抽样风险 31\mF\{V
93.non- sampling risk 非抽样风险 KZO[>qC"R
94.sampling unit 抽样单位 AZf69
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95.statistical sampling 统计抽样 # [
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96.tolerable error 可容忍误差 #"8'y
97.the risk of under reliance 信赖不足风险 znDpg{U(
98.the risk of over reliance 信赖过度风险 +@c$n
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 "!_vQ^y
101.working trial balance 试算平衡表 Xvk+1:D
102.index and cross-referencing 索引和交叉索引 !L
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103.cash receipt 现金收入 /;vHAtt;f
104.cash disbursement 现金支出
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105.bank statement 银行对账单 FY-eoq0O3
106.bank reconciliation 银行存款余额调节表 1;PI%++
107.balance sheet date 资产负债表日 EEMRy
108.net realizable value 可变现净值 rp^:{6O
109.storeroom 仓库 Rn`DUYg
110.sale invoice 销售发票 -p%cw0*Y]C
111.price list 价目表 :;c`qO4
112.positive confirmation request 积极式询证函 | #b/EA9
113.negative confirmation request 消极式询证函 gLY15v4?
114.purchase requisition 请购单 O \
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115.receiving report 验收报告 qA[cF$CIl)
116.gross margin 毛利 unNN&m#@
117.manufacturing overhead 制造费用 x0%yz+i{:
118.material requisition 领料单 A2p% Y},
119.inventory-taking 存货盘点 uH(M@7"6_!
120.bond certificate 债券 ,B
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121.stock certificate 股票 GHo
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122.audit report 审计报告 Lxv6\3I+
123.entity 被审计单位 G*,7pc
124.addressee of the audit report 审计报告的收件人 52NI{"
125.unqualified opinion 无保留意见 g7lPQ_A*
126.qualified opinion 保留意见 |lk:(~DM
127.disclaimer of opinion 无法表示意见 ~]`U)Aw
128.adverse opinion 否定意见