61.assessed level of material misstatement risk 重大错报风险的评估水平 gj
X1b2
62.simall business 小规模企业 0M
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63.accounting system 会计系统 3[Iw%% q
64.test of control 控制测试 (SA*9%
65.walk-through test 穿行测试 3y ,?>-
66.communication 沟通 xR`2+t&t
67.flow chart 流程图 0|;=mYa4M
68.reperformance of internal control 重新执行 ,0~TvJS
69.audit evidence 审计证据 CHI(\DXNs
70.substantive procedures 实质性程序 i%8 sy
71.assertions 认定 zAUfd[g
72.esistence 存在 hz<J8'U
73.occurrence 发生 F|Q#KwN
74.completeness 完整性 jMbK7
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75.rights and obligations 权利和义务 B{ "<\g
76.valuation and allocation 计价和分摊 -;"l5oX
77.cutoff 截止 a"aV&t
78.accuracy 准确性 w,9F riW
79.classification 分类 A,qG*lv
80.inspection 检查 G].KJ5,y
81.supervision of counting 监盘 }L9j`17
82.observation 观察 O_^h 7
83.confirmation 函证 qDAjW)w
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84.computation 计算 qr6jn14.c
85.analytical procedures 分析程序 Y\sjm]_
86.vouch 核对 L ai"D[N
87.trace 追查 tO3 ;;%
88.audit sampling 审计抽样 9lV'3UG-?
89.error 误差 cC.DBYV+-
90.expected error 预期误差 `f]O
91.population 总体 kM`#U
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92.sampling risk 抽样风险 aa/9o]
93.non- sampling risk 非抽样风险 vE(Hy&Q&
94.sampling unit 抽样单位 e.V){}{V
95.statistical sampling 统计抽样 qE{S'XyM,
96.tolerable error 可容忍误差 'zK*?= ^jk
97.the risk of under reliance 信赖不足风险 A4' aB0^
98.the risk of over reliance 信赖过度风险 n4johV.#
99.the risk of incorrect rejection 误拒风险 <H 6Uo#ao
100. the risk of incorrect acceptance 误受风险 \.
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101.working trial balance 试算平衡表 t/|^N
t@XT
102.index and cross-referencing 索引和交叉索引 9OUhV[D
103.cash receipt 现金收入 F1>,^qyG6
104.cash disbursement 现金支出 x}d\%*B
105.bank statement 银行对账单 *OiHrI9y
106.bank reconciliation 银行存款余额调节表
y1X.Mvc
107.balance sheet date 资产负债表日 qv6]YPP
108.net realizable value 可变现净值 z/b*]"g,
109.storeroom 仓库 Q*:
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110.sale invoice 销售发票 5S LF1u;
111.price list 价目表 =%LS9e^7D
112.positive confirmation request 积极式询证函 t
A
t+5H
113.negative confirmation request 消极式询证函 >nX'RE|F
114.purchase requisition 请购单 AI2CfH#:C
115.receiving report 验收报告 GF&"nW9A
116.gross margin 毛利 ]7;;uhn`
117.manufacturing overhead 制造费用 F <(Y
118.material requisition 领料单 fJuJ#MX{:
119.inventory-taking 存货盘点 o=ex{g( 3
120.bond certificate 债券 6]VTn-
121.stock certificate 股票 N*fN&0r
122.audit report 审计报告 8J} J;Ga
123.entity 被审计单位 c{
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124.addressee of the audit report 审计报告的收件人 *3|KbCX
125.unqualified opinion 无保留意见 aC*J=_9o#
126.qualified opinion 保留意见 Ax
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127.disclaimer of opinion 无法表示意见 <$E8T>U
128.adverse opinion 否定意见