61.assessed level of material misstatement risk 重大错报风险的评估水平 %rTXT
62.simall business 小规模企业 flLC\
63.accounting system 会计系统 Ox&g#,@h
64.test of control 控制测试 s&lZxnIjc
65.walk-through test 穿行测试 XQk9 U
66.communication 沟通 C/[2?[
67.flow chart 流程图 d
`Q$URn|
68.reperformance of internal control 重新执行 {
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69.audit evidence 审计证据 }d)>pH
70.substantive procedures 实质性程序 b=QO ^
71.assertions 认定 KTk%Np
72.esistence 存在 B{|P}fN5}
73.occurrence 发生 6kjBd3
74.completeness 完整性 U$pHfNTH
75.rights and obligations 权利和义务 5-w6
(uu
76.valuation and allocation 计价和分摊 A{;b^IK
77.cutoff 截止 q01zN:|-1
78.accuracy 准确性 ;2}0Hr'|
79.classification 分类 +iwNM+K/gQ
80.inspection 检查 7BF't!-2F
81.supervision of counting 监盘 `2
NL'O:
82.observation 观察 }{Lf 4|8
83.confirmation 函证 $;+B)#
84.computation 计算 0pu])[P]_[
85.analytical procedures 分析程序 E+"INX7
86.vouch 核对 T{|'<KT
87.trace 追查 S]1+tj
88.audit sampling 审计抽样 x-Z`^O
89.error 误差 f b_tda",}
90.expected error 预期误差 "^<:7 _Y
91.population 总体 FWdSpaas Q
92.sampling risk 抽样风险 J
C1T033 r
93.non- sampling risk 非抽样风险 vUgLWd
94.sampling unit 抽样单位 8R:H{)o~s}
95.statistical sampling 统计抽样 #joU}Rj|
96.tolerable error 可容忍误差 }k<b)
I*A
97.the risk of under reliance 信赖不足风险 *s?&)][
98.the risk of over reliance 信赖过度风险 VPn#O
99.the risk of incorrect rejection 误拒风险 J(M0t~RZ
100. the risk of incorrect acceptance 误受风险 n`6 8<ybl5
101.working trial balance 试算平衡表 '4FS.0*_
102.index and cross-referencing 索引和交叉索引 +B_q? 6pR
103.cash receipt 现金收入 60teD>Eh,
104.cash disbursement 现金支出 N(}7M~m>
105.bank statement 银行对账单 nUhD41GJ
106.bank reconciliation 银行存款余额调节表 jL%
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107.balance sheet date 资产负债表日 Fm,A<+l@u
108.net realizable value 可变现净值 `-s+ zG
109.storeroom 仓库 b3EW"^Ar
110.sale invoice 销售发票 nf/iZ &
111.price list 价目表 n1uJQt
112.positive confirmation request 积极式询证函 \(Zdd
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113.negative confirmation request 消极式询证函 (LRv c!`"
114.purchase requisition 请购单 p4Vw`i+DnH
115.receiving report 验收报告 ILF"m;
116.gross margin 毛利 C+r--"Z
117.manufacturing overhead 制造费用 +2B{"Czm
118.material requisition 领料单 52l|
119.inventory-taking 存货盘点 _ZzPy;[i?
120.bond certificate 债券
+VDl"Hx
121.stock certificate 股票 z=>]E1'RL
122.audit report 审计报告 A0O$B7ylQ
123.entity 被审计单位 Xj+1]KRN
124.addressee of the audit report 审计报告的收件人 N_q7ip%z
125.unqualified opinion 无保留意见 >S5D-)VX
126.qualified opinion 保留意见 !j %)nU
127.disclaimer of opinion 无法表示意见 SY <!-g<1F
128.adverse opinion 否定意见