61.assessed level of material misstatement risk 重大错报风险的评估水平 G'?f!fz;
62.simall business 小规模企业 e4YfTr
63.accounting system 会计系统 _HHJw""j
64.test of control 控制测试 aQ&8fteFR
65.walk-through test 穿行测试 o*wC{VP_
66.communication 沟通 ooU Sb
67.flow chart 流程图 2}`V c{\
68.reperformance of internal control 重新执行 -?w v}o
69.audit evidence 审计证据 fo\J \
70.substantive procedures 实质性程序 a.}:d30
71.assertions 认定 MZMS?}.2
72.esistence 存在 zGL<m0C
73.occurrence 发生 .A"T086
74.completeness 完整性 7{+Io
75.rights and obligations 权利和义务 X:SzkkVl7
76.valuation and allocation 计价和分摊 r< ?o}Qq
77.cutoff 截止 a[P>SqT4`
78.accuracy 准确性 u5XU`!
79.classification 分类 W`/jz/
80.inspection 检查 +ersP@G
81.supervision of counting 监盘 )_Xxk_
82.observation 观察 )-9w3W1r
83.confirmation 函证 =O3I[
84.computation 计算 7Ysy\gZ&wp
85.analytical procedures 分析程序 !w#ru?L{
86.vouch 核对 3
!> L?
87.trace 追查 xH`j7qK.
88.audit sampling 审计抽样 bV )PT`-,
89.error 误差 }OP%p/eY
90.expected error 预期误差 0'%+X|
91.population 总体 g"Q}
h
92.sampling risk 抽样风险 ,LW(mdIe(
93.non- sampling risk 非抽样风险 76IALJ00V
94.sampling unit 抽样单位 *`g-gk
95.statistical sampling 统计抽样 @u"kX2>Eq
96.tolerable error 可容忍误差 B=q)}aWc
97.the risk of under reliance 信赖不足风险 %KJhtd"q
98.the risk of over reliance 信赖过度风险 d)hzi
99.the risk of incorrect rejection 误拒风险 -@ UN]K
100. the risk of incorrect acceptance 误受风险 0.u9f`04
101.working trial balance 试算平衡表 [!:-m6
1
102.index and cross-referencing 索引和交叉索引 /H j
I=263
103.cash receipt 现金收入 {?
K|(C
104.cash disbursement 现金支出 5}X<(q(
105.bank statement 银行对账单 fbHWBb
106.bank reconciliation 银行存款余额调节表 L.TgJv43
107.balance sheet date 资产负债表日 _
r^90
108.net realizable value 可变现净值 gf3u0' $
109.storeroom 仓库 +9 16ZPk
110.sale invoice 销售发票 liugaRO8J
111.price list 价目表 -
5o<Q'(
112.positive confirmation request 积极式询证函 ^:cb
$9F
113.negative confirmation request 消极式询证函 o&hKg#nO83
114.purchase requisition 请购单 '.%iPMM
115.receiving report 验收报告 V`R)#G>IH%
116.gross margin 毛利 z,}c?BP
117.manufacturing overhead 制造费用 x ^M5D+o
118.material requisition 领料单 9*-pden
l
119.inventory-taking 存货盘点 J3lG"Ww
120.bond certificate 债券 QLF,/"
121.stock certificate 股票 ;"d ,~nLn
122.audit report 审计报告 VW{aUgajO
123.entity 被审计单位 u5cVz_S
124.addressee of the audit report 审计报告的收件人 nl)_`8=
125.unqualified opinion 无保留意见 k7yv>iN
126.qualified opinion 保留意见 zt)p`kd D
127.disclaimer of opinion 无法表示意见 BGlGpl
128.adverse opinion 否定意见