61.assessed level of material misstatement risk 重大错报风险的评估水平 Vmh$c*TE
62.simall business 小规模企业 [E6ceX0
63.accounting system 会计系统 o.Y6(
o
64.test of control 控制测试 hm0A%Js
65.walk-through test 穿行测试 -m>3@"q
66.communication 沟通 \*b
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67.flow chart 流程图 9b,0_IMHH
68.reperformance of internal control 重新执行 a'Zw^g
69.audit evidence 审计证据 gVh&c4
70.substantive procedures 实质性程序 A<TYt
M
71.assertions 认定 1ZYo-a;)
72.esistence 存在 {.KD#W
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73.occurrence 发生 34k>O
74.completeness 完整性 "XLtrAu{
75.rights and obligations 权利和义务 >b5 ;I1o=y
76.valuation and allocation 计价和分摊 E.ji;5
77.cutoff 截止 EfpMzD7/(
78.accuracy 准确性 8JF<SQ
79.classification 分类 m}oR*<.
80.inspection 检查 h7TkMt[l
81.supervision of counting 监盘
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82.observation 观察 #G`K<%{?f
83.confirmation 函证 .7 LQ l?
84.computation 计算 S+-$Ih`[
85.analytical procedures 分析程序 Iu`S0#+
86.vouch 核对 5/h-Hr
87.trace 追查 AL,7rYZG$
88.audit sampling 审计抽样 t)?K@{ 9
89.error 误差 x{K"z4xbI
90.expected error 预期误差 5jwv! L<n
91.population 总体 -Eq[J k
92.sampling risk 抽样风险 4E2/?3D
93.non- sampling risk 非抽样风险 6vps`k$,~
94.sampling unit 抽样单位 9y5JV3
95.statistical sampling 统计抽样 In1n.oRFn^
96.tolerable error 可容忍误差 %la1-r~
97.the risk of under reliance 信赖不足风险 r@vt.t0#
98.the risk of over reliance 信赖过度风险 &n
I>`Q'
99.the risk of incorrect rejection 误拒风险 h*!oHS~/l
100. the risk of incorrect acceptance 误受风险 kTI5CoXzq
101.working trial balance 试算平衡表 v'Ehr**]+
102.index and cross-referencing 索引和交叉索引 2QAP$f0Ln
103.cash receipt 现金收入 fc<y(uX
104.cash disbursement 现金支出 FPF$~ sX
105.bank statement 银行对账单 >qr/1mW
106.bank reconciliation 银行存款余额调节表 o,c}L9nvt
107.balance sheet date 资产负债表日 P6La)U`VA
108.net realizable value 可变现净值 :FHEq~4
109.storeroom 仓库 9Oq(` 4
110.sale invoice 销售发票 |mRlP5
111.price list 价目表 ^E8qI8s
112.positive confirmation request 积极式询证函 LW.j)wB]
113.negative confirmation request 消极式询证函 "M /Cl|z
114.purchase requisition 请购单 5p:BHw;%;
115.receiving report 验收报告 ^ +@OiL>&i
116.gross margin 毛利 1ywdcg
117.manufacturing overhead 制造费用 p=E#!cn3
118.material requisition 领料单 8Q)|8xpYS
119.inventory-taking 存货盘点 {7]maOg>7J
120.bond certificate 债券 yFb"
2
121.stock certificate 股票 E"S#d&9
122.audit report 审计报告 i '*!c
123.entity 被审计单位 (s&]V49
124.addressee of the audit report 审计报告的收件人 :#?_4D!r
125.unqualified opinion 无保留意见 G/(,,T}eG
126.qualified opinion 保留意见 'xG J;pY
127.disclaimer of opinion 无法表示意见 oPni4^g i
128.adverse opinion 否定意见