61.assessed level of material misstatement risk 重大错报风险的评估水平 "r2 r
62.simall business 小规模企业 yt2PU_),
63.accounting system 会计系统 9-
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64.test of control 控制测试 Dt1jW
65.walk-through test 穿行测试 TcoB,Kdce
66.communication 沟通 cz$2R
67.flow chart 流程图 8
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68.reperformance of internal control 重新执行 ),!qTjD
69.audit evidence 审计证据 =EsavN
70.substantive procedures 实质性程序 +w~oH =
71.assertions 认定 y
B$x>Q'C(
72.esistence 存在 HVAYPerH
73.occurrence 发生 G+m }MOQP7
74.completeness 完整性 Pzem{y7Ir
75.rights and obligations 权利和义务 ;F Eqe49
76.valuation and allocation 计价和分摊 2&5K.Ui%
77.cutoff 截止 eJX#@`K
78.accuracy 准确性 t#yuOUg
79.classification 分类 V VCZ9MVJ
80.inspection 检查 "Y.y:Vv;
81.supervision of counting 监盘 V.2_i*
82.observation 观察 v` r:=K
83.confirmation 函证 5IG-~jzCLb
84.computation 计算 5-A\9UC*@
85.analytical procedures 分析程序 e#q}F>/L
86.vouch 核对 dF2RH)U
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87.trace 追查 Qg/rRiV
88.audit sampling 审计抽样 E(|>Ddv B&
89.error 误差 "Yy n/
90.expected error 预期误差 6w7 7YTJ
91.population 总体 cc3 4e
92.sampling risk 抽样风险 K<J9~
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 6H|S;K+
95.statistical sampling 统计抽样 &c #N)U
96.tolerable error 可容忍误差 : E?V.
97.the risk of under reliance 信赖不足风险 g\AY|;T
98.the risk of over reliance 信赖过度风险 ?h2}#wg
99.the risk of incorrect rejection 误拒风险 %|4UsWZ
100. the risk of incorrect acceptance 误受风险 WF"k[2
101.working trial balance 试算平衡表 #fM'>$N
102.index and cross-referencing 索引和交叉索引 )`}
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103.cash receipt 现金收入 yDS4h(^
104.cash disbursement 现金支出 1YMh1+1
105.bank statement 银行对账单 x)VJFuqy
106.bank reconciliation 银行存款余额调节表 y?#
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107.balance sheet date 资产负债表日 i mM_H;-X
108.net realizable value 可变现净值 1:wQ.T
109.storeroom 仓库 w*Ihk)
110.sale invoice 销售发票 2?i7UvV
111.price list 价目表 QS j]Z
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112.positive confirmation request 积极式询证函 2"~8Z(0
113.negative confirmation request 消极式询证函 et+0FF
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114.purchase requisition 请购单 WPDyu
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115.receiving report 验收报告 ?%kV?eu'
116.gross margin 毛利 A)~6Im
117.manufacturing overhead 制造费用 QCJM&
118.material requisition 领料单 xLn%hxm?,
119.inventory-taking 存货盘点 9>$p
120.bond certificate 债券 |nF 8gh~}
121.stock certificate 股票 /7LR;>B j
122.audit report 审计报告 Q=:|R3U/
123.entity 被审计单位 hzC>~Ub5
124.addressee of the audit report 审计报告的收件人 <7$1kGlA
125.unqualified opinion 无保留意见 YoE3<[KD(
126.qualified opinion 保留意见 /L#?zSt
127.disclaimer of opinion 无法表示意见 @|)Z"m7
128.adverse opinion 否定意见