61.assessed level of material misstatement risk 重大错报风险的评估水平 &XZ>}^lD^
62.simall business 小规模企业 (*M(gM{;
63.accounting system 会计系统 IYj-cm
64.test of control 控制测试 swJwy~
65.walk-through test 穿行测试 FB</~
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66.communication 沟通 'Y-c*q
67.flow chart 流程图 \@80Z5?n
68.reperformance of internal control 重新执行 \C>I6{
69.audit evidence 审计证据 w.V8-9
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70.substantive procedures 实质性程序 sDwSEg>#B
71.assertions 认定
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72.esistence 存在 7zNyH(.
73.occurrence 发生 &KD
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74.completeness 完整性 uH7u4f1Q
75.rights and obligations 权利和义务 (yZ^Y'0
76.valuation and allocation 计价和分摊 sNNt0q(
77.cutoff 截止 kdF#Nm
78.accuracy 准确性 C f<,\Aav
79.classification 分类 muY4:F.C(
80.inspection 检查 J M`uIVnNA
81.supervision of counting 监盘 XCk \#(VSE
82.observation 观察 uEk$Y=p7!
83.confirmation 函证 UZdpKi@
84.computation 计算 /njN*rhx&Z
85.analytical procedures 分析程序 YoahqXR`
86.vouch 核对 gsZCWT
87.trace 追查 gjwp' GN
88.audit sampling 审计抽样 Ok,hm.|
89.error 误差 0Uybh.dC
90.expected error 预期误差 _p90Zm-3X
91.population 总体 {Ynr(J.
92.sampling risk 抽样风险 z43 H]
93.non- sampling risk 非抽样风险 ni3^J5X W
94.sampling unit 抽样单位 +p_SKk!%+
95.statistical sampling 统计抽样 f^',J@9@
96.tolerable error 可容忍误差 M~^|dR)D
97.the risk of under reliance 信赖不足风险 *VD-c
98.the risk of over reliance 信赖过度风险 44cyD _(
99.the risk of incorrect rejection 误拒风险 /y1,w JI
100. the risk of incorrect acceptance 误受风险 ,(]hykbXp
101.working trial balance 试算平衡表 NBLOcRSh
102.index and cross-referencing 索引和交叉索引 fUE jl
103.cash receipt 现金收入 K0b(D8!
104.cash disbursement 现金支出 p>!`JU`{?
105.bank statement 银行对账单 fD
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106.bank reconciliation 银行存款余额调节表 SB]|y-su
107.balance sheet date 资产负债表日 wG-X833\(
108.net realizable value 可变现净值 "Z#&A
109.storeroom 仓库 &a7KdGP8V
110.sale invoice 销售发票 }yXa1#3
111.price list 价目表 v k<By R
112.positive confirmation request 积极式询证函 3F<My+J
113.negative confirmation request 消极式询证函 z}kD:A)a
114.purchase requisition 请购单 w+[r$+z!k
115.receiving report 验收报告 )x8Izn
116.gross margin 毛利 |r6<DEg
117.manufacturing overhead 制造费用 [1l ,I
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118.material requisition 领料单 R ]HHbD&;
119.inventory-taking 存货盘点 {PdyKgM
120.bond certificate 债券 Xul<,U~w6
121.stock certificate 股票 !m:SRNPg
122.audit report 审计报告 }Vk#w%EJ
123.entity 被审计单位 ~-|K5
124.addressee of the audit report 审计报告的收件人 3~"G27,
125.unqualified opinion 无保留意见 ;CFI*Wfp
126.qualified opinion 保留意见 Pij*?qmeQ
127.disclaimer of opinion 无法表示意见 ax,%07hJ
128.adverse opinion 否定意见