61.assessed level of material misstatement risk 重大错报风险的评估水平 %ly;2HIk
62.simall business 小规模企业 3P6'*pZ
63.accounting system 会计系统 V
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64.test of control 控制测试 <khx%<)P
65.walk-through test 穿行测试 LqUvEq
66.communication 沟通 D46|)-
67.flow chart 流程图 J.nVEqLZ
68.reperformance of internal control 重新执行 l?R_wu,Q
69.audit evidence 审计证据 aDOH3Ri0K!
70.substantive procedures 实质性程序 K[kmfXKu
71.assertions 认定 [e}]K:
72.esistence 存在 4z*_,@OA
73.occurrence 发生
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74.completeness 完整性 :_aY:`
75.rights and obligations 权利和义务 8@A[`5
76.valuation and allocation 计价和分摊 CYn}wkz
77.cutoff 截止 N|~&Q!A&
78.accuracy 准确性 ]bR'J\Fwl
79.classification 分类 SW; bE
80.inspection 检查 E1C8yIF
81.supervision of counting 监盘 41zeN++
82.observation 观察 E, v1F!
83.confirmation 函证 )m'_>-`^:
84.computation 计算 ua[\npz5
85.analytical procedures 分析程序 #_7c>gn
86.vouch 核对 X<QE]RZ
87.trace 追查 r{TNPa6!
88.audit sampling 审计抽样 8;'n.SC{
89.error 误差 #NE^f2
90.expected error 预期误差 |{[i
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91.population 总体 !K 9(OX2;
92.sampling risk 抽样风险 5`uS<[vA
93.non- sampling risk 非抽样风险 9F+bWo_m
94.sampling unit 抽样单位 *]eZ Y
95.statistical sampling 统计抽样 ]Bsq?e^
96.tolerable error 可容忍误差 64vSJx>u
97.the risk of under reliance 信赖不足风险 bpx=&74,6m
98.the risk of over reliance 信赖过度风险 VM!x)i9z
99.the risk of incorrect rejection 误拒风险 {
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 &f yFU
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102.index and cross-referencing 索引和交叉索引 ry\']\k
103.cash receipt 现金收入 ^pjez+
104.cash disbursement 现金支出 GWVdNYpmr
105.bank statement 银行对账单 z3C^L
106.bank reconciliation 银行存款余额调节表 x-pMT3m\D#
107.balance sheet date 资产负债表日 Pc7:hu
108.net realizable value 可变现净值 )
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109.storeroom 仓库 k:TfE6JZ
110.sale invoice 销售发票 `Z/ IW
111.price list 价目表 nX~MoWH1
112.positive confirmation request 积极式询证函 W.|6$hRl)
113.negative confirmation request 消极式询证函 r$F]e]Ic\
114.purchase requisition 请购单 ptR
115.receiving report 验收报告 %RN-J*s]
116.gross margin 毛利 h Nle;&*F
117.manufacturing overhead 制造费用 s=T
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118.material requisition 领料单 Q
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119.inventory-taking 存货盘点 W/>?1+r.Z
120.bond certificate 债券 gQuw|u
121.stock certificate 股票 vb- .^l
122.audit report 审计报告
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123.entity 被审计单位 >, E$bm2
124.addressee of the audit report 审计报告的收件人 Q:gn>/
125.unqualified opinion 无保留意见 .m?~TOR
126.qualified opinion 保留意见 ]M(mq`K
127.disclaimer of opinion 无法表示意见 SR&
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128.adverse opinion 否定意见