61.assessed level of material misstatement risk 重大错报风险的评估水平 <<xUh|zE
62.simall business 小规模企业 `RRC8 ]l
63.accounting system 会计系统 9*AH&/EXth
64.test of control 控制测试 Ww8C}2g3
65.walk-through test 穿行测试 _RzwE$+9
66.communication 沟通 wUnz D)
67.flow chart 流程图 %RlG~a
68.reperformance of internal control 重新执行 wHGiN9A+
69.audit evidence 审计证据 )3W`>7>
70.substantive procedures 实质性程序 /h/f
&3'h
71.assertions 认定 *pu ,|
72.esistence 存在
:/F=j;o
73.occurrence 发生 !/1aot^(
74.completeness 完整性 Idq&0<I
75.rights and obligations 权利和义务 ^h
q?E2
-
76.valuation and allocation 计价和分摊 $d<vPpJ3
77.cutoff 截止 (e:@7W)L
78.accuracy 准确性 ;<aT|4
79.classification 分类 vr /O%mDp
80.inspection 检查 RyI(6TZl
81.supervision of counting 监盘 sTn}:A6
82.observation 观察 'X()|{
83.confirmation 函证 ~/R,oQ1!g}
84.computation 计算 4Dd@&N
85.analytical procedures 分析程序 \v7->Sy8
86.vouch 核对 3J^"$qfSn
87.trace 追查 PS" ,
88.audit sampling 审计抽样 %kod31X3<
89.error 误差 8T:?C~"
90.expected error 预期误差 '}\#bMeObg
91.population 总体 Z*9Qeu-N:
92.sampling risk 抽样风险 9Ai e$=
93.non- sampling risk 非抽样风险 `v]|x,l+C
94.sampling unit 抽样单位
>mk}
95.statistical sampling 统计抽样 n^H Kf^]
96.tolerable error 可容忍误差 9-Y.8:A`
97.the risk of under reliance 信赖不足风险 ;IN!H@bq
98.the risk of over reliance 信赖过度风险 m|:O:<
99.the risk of incorrect rejection 误拒风险 i ,[S1g
100. the risk of incorrect acceptance 误受风险 J}$St|1y
101.working trial balance 试算平衡表 j. @CB`
102.index and cross-referencing 索引和交叉索引 j|Q*L<J
103.cash receipt 现金收入 S;!l"1[;
104.cash disbursement 现金支出
-i,=sZXB
105.bank statement 银行对账单 *bi!iz5F
106.bank reconciliation 银行存款余额调节表 {P
/5cw
107.balance sheet date 资产负债表日 a&'!g)d
108.net realizable value 可变现净值 k<bA\5K
109.storeroom 仓库 ;y"=3-=vM"
110.sale invoice 销售发票 OKXELP
111.price list 价目表 7W)*IJ
112.positive confirmation request 积极式询证函 +3;`4bW
113.negative confirmation request 消极式询证函 PRR]DEz
114.purchase requisition 请购单 w=dTa5
115.receiving report 验收报告 *,hg+?lZ
116.gross margin 毛利 s)gU vS\
117.manufacturing overhead 制造费用 Bl\/q83(
118.material requisition 领料单 f
WUFCbSU
119.inventory-taking 存货盘点 K2'Il[
120.bond certificate 债券 s{"}!y=]
121.stock certificate 股票 N ,8^AUJ3&
122.audit report 审计报告 S:.Vt&+NJ
123.entity 被审计单位 ,Pq@{i#
124.addressee of the audit report 审计报告的收件人 vz\^Aa
#fv
125.unqualified opinion 无保留意见 5<Lal^c D
126.qualified opinion 保留意见 m1d*Lt>F@
127.disclaimer of opinion 无法表示意见 vpnOc2 -
128.adverse opinion 否定意见