61.assessed level of material misstatement risk 重大错报风险的评估水平 pcG
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62.simall business 小规模企业 HmKE>C/
63.accounting system 会计系统 IU}`5+:m
64.test of control 控制测试 cPS
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65.walk-through test 穿行测试 [d}1Cq=_
66.communication 沟通 bx>D
67.flow chart 流程图 .nJGxz+X"
68.reperformance of internal control 重新执行 |Can
69.audit evidence 审计证据 YVi]f2F%
70.substantive procedures 实质性程序 :Vc9||k
71.assertions 认定 dX*PR3I-3
72.esistence 存在 'UKB
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73.occurrence 发生 *,u{~(thR
74.completeness 完整性 gB#t"s)
75.rights and obligations 权利和义务 ^EZoP:x(oE
76.valuation and allocation 计价和分摊 AmHIG_'
77.cutoff 截止 N 2\,6 <
78.accuracy 准确性 t!LvV.g+
79.classification 分类 Ym6[~=~EK
80.inspection 检查 t s&C0
81.supervision of counting 监盘 R !HL+
82.observation 观察 5Z'pMkn3
83.confirmation 函证 ~}fpe>M:
84.computation 计算 &H6Fkza;4
85.analytical procedures 分析程序 r=;k[*;{
86.vouch 核对 lK0coj1+
87.trace 追查 z!tHn#
88.audit sampling 审计抽样 `B~%TEvMh
89.error 误差 =:DNb(
90.expected error 预期误差 nBd;d}LD
91.population 总体 {fWZ n
92.sampling risk 抽样风险 }j
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93.non- sampling risk 非抽样风险 wSGUNP9
94.sampling unit 抽样单位 vnE,}(M
95.statistical sampling 统计抽样 r QF%;
96.tolerable error 可容忍误差 {.AFg/Z
97.the risk of under reliance 信赖不足风险 ]4PG[9J@
98.the risk of over reliance 信赖过度风险 q%l<Hw6{z
99.the risk of incorrect rejection 误拒风险 :Fh*4
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100. the risk of incorrect acceptance 误受风险 JkTL+obu
101.working trial balance 试算平衡表 0X;Dr-3<
102.index and cross-referencing 索引和交叉索引 e>/PW&Z8Z
103.cash receipt 现金收入 #*fB~Os:
104.cash disbursement 现金支出 U}NNbGQj
105.bank statement 银行对账单 |"arVde
106.bank reconciliation 银行存款余额调节表 TA*49Qp
107.balance sheet date 资产负债表日 z
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108.net realizable value 可变现净值 Rh39x-`Z
109.storeroom 仓库 xJ4T7 )*
110.sale invoice 销售发票 2ma.zI@^u9
111.price list 价目表 z[B7k%}
112.positive confirmation request 积极式询证函 0W@C!mD~
113.negative confirmation request 消极式询证函 r~X6qC
114.purchase requisition 请购单 4&tY5m>
115.receiving report 验收报告 J?{uG8)
116.gross margin 毛利 OF)X(bi4j
117.manufacturing overhead 制造费用 3=z'Ih`
118.material requisition 领料单 xf |=n
119.inventory-taking 存货盘点 l ^{]pD
120.bond certificate 债券 iC
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121.stock certificate 股票 9.<$&mVk7`
122.audit report 审计报告 sf%=q$z
123.entity 被审计单位 K-K+%U
124.addressee of the audit report 审计报告的收件人 R6ywc"xE
125.unqualified opinion 无保留意见 6;ICX2Wq'
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 rkVZP!7!
128.adverse opinion 否定意见