61.assessed level of material misstatement risk 重大错报风险的评估水平 +_:Ih,-
62.simall business 小规模企业 ?tqTG2! (
63.accounting system 会计系统 BxG0vJN|
64.test of control 控制测试 w,eYrxR|N
65.walk-through test 穿行测试 ukS@8/eJ
66.communication 沟通 .X_k[l 9
67.flow chart 流程图 bxkp9o
68.reperformance of internal control 重新执行 p'KU!I}
69.audit evidence 审计证据 [NeOd77y
70.substantive procedures 实质性程序 "h$A. S
71.assertions 认定 TQE 3/I L
72.esistence 存在 s,K @t_J
73.occurrence 发生 */nb%QV
74.completeness 完整性 k W/3
Aq7r
75.rights and obligations 权利和义务 /
DeIs
76.valuation and allocation 计价和分摊 J:#B,2F+^
77.cutoff 截止 e`k
2g^
78.accuracy 准确性 hP3I_I[qF}
79.classification 分类 S$BwOx3QF
80.inspection 检查 K`(STvtM
81.supervision of counting 监盘 H&mw!=FV0
82.observation 观察 P~ffgzP
83.confirmation 函证 ouVR[w>V
84.computation 计算 fcnbPO0M
85.analytical procedures 分析程序 ThJLaNS
86.vouch 核对 .[= 0(NO
87.trace 追查 O:xRUjpL
88.audit sampling 审计抽样 g3LAi#m
89.error 误差 .Ks&r
90.expected error 预期误差 :'1ePq
91.population 总体 JaG<.ki
92.sampling risk 抽样风险 W $?1" F.
93.non- sampling risk 非抽样风险 f*W<N06EZ
94.sampling unit 抽样单位 #`y7L4V*o
95.statistical sampling 统计抽样 Q&`$:h.~
96.tolerable error 可容忍误差 yZmQBh$
97.the risk of under reliance 信赖不足风险 [K&O]s<Y
98.the risk of over reliance 信赖过度风险 BI4p 3-
99.the risk of incorrect rejection 误拒风险 `hM]5;0
100. the risk of incorrect acceptance 误受风险 sw{EV0&>m
101.working trial balance 试算平衡表 D~NH 4B
102.index and cross-referencing 索引和交叉索引 e3)rF5pp
103.cash receipt 现金收入 r^WO$u|@i
104.cash disbursement 现金支出 #^!oP$>1
105.bank statement 银行对账单 H'?Bx>X
106.bank reconciliation 银行存款余额调节表 'PV,c|f>
107.balance sheet date 资产负债表日
{< jLfL1
108.net realizable value 可变现净值 A){kitx-i)
109.storeroom 仓库 &Vnet7L
fU
110.sale invoice 销售发票 "^22Y}VB
111.price list 价目表 ^a<=@0|
112.positive confirmation request 积极式询证函 @hl5^d"l
113.negative confirmation request 消极式询证函 c)iQ3
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114.purchase requisition 请购单 #vLDN R
115.receiving report 验收报告 3"I 1'+
116.gross margin 毛利 9co
-W+
117.manufacturing overhead 制造费用 1m}'Y@I
118.material requisition 领料单 &rcr])jg[
119.inventory-taking 存货盘点 cl:*Q{(Cjk
120.bond certificate 债券 o=;.RYi
121.stock certificate 股票 )ckx&e
122.audit report 审计报告 ^row=5]E
123.entity 被审计单位 s![=F}ck
124.addressee of the audit report 审计报告的收件人 [OH>NpL
125.unqualified opinion 无保留意见 \
{"8(ELX
126.qualified opinion 保留意见 a^4(7
127.disclaimer of opinion 无法表示意见 LEyn1d
128.adverse opinion 否定意见