61.assessed level of material misstatement risk 重大错报风险的评估水平 XW H5d-
62.simall business 小规模企业 SR
hiQ
63.accounting system 会计系统 /62!cp/F/D
64.test of control 控制测试 Gu,wF(x7A
65.walk-through test 穿行测试 5I;&mW`1,`
66.communication 沟通 UgRiIQMq.
67.flow chart 流程图 0o4XUW
68.reperformance of internal control 重新执行 DK~xrU'
69.audit evidence 审计证据 M
?4
9TOQA
70.substantive procedures 实质性程序 qo~O|~
71.assertions 认定
+E+p"7
72.esistence 存在 C&f=
ywi0
73.occurrence 发生 }K>d+6qk5
74.completeness 完整性 \K{
z
75.rights and obligations 权利和义务 xu%k~4cB,
76.valuation and allocation 计价和分摊 i"FtcP^
77.cutoff 截止 K3
m/(jdO
78.accuracy 准确性 aKDKm
Hd
79.classification 分类 t3ZOco@~P
80.inspection 检查 t+
TdLDJR
81.supervision of counting 监盘 I,DS@SK
82.observation 观察 jd"@t*ZV
83.confirmation 函证 c#]4awHU
84.computation 计算 Vt~{Gu-Y
85.analytical procedures 分析程序 7
z,C}-q
86.vouch 核对 Y-z(zS^1
87.trace 追查 B mb0cFQ
88.audit sampling 审计抽样 V &T~zh1
89.error 误差 Kw^ 7>\
90.expected error 预期误差 n&/
`
91.population 总体 ) q4[zv9
92.sampling risk 抽样风险 >6-`}G+|
93.non- sampling risk 非抽样风险 UDFDJ
m$
94.sampling unit 抽样单位 Z\rwO>3
95.statistical sampling 统计抽样 Vp\,
CuQ
96.tolerable error 可容忍误差 I
34>X`[o
97.the risk of under reliance 信赖不足风险 /}Axf"OE
98.the risk of over reliance 信赖过度风险 n8[!pH~6
99.the risk of incorrect rejection 误拒风险 e%M;?0j
100. the risk of incorrect acceptance 误受风险 2tO,dx
101.working trial balance 试算平衡表 ?j.,Nw4FC
102.index and cross-referencing 索引和交叉索引 yPp9\[+^j
103.cash receipt 现金收入 d-ko
^Y0
104.cash disbursement 现金支出 w
JqMa9|
105.bank statement 银行对账单 >R_&
Ouh:
106.bank reconciliation 银行存款余额调节表 G_JA-@i%
107.balance sheet date 资产负债表日 u#~RkY7s
108.net realizable value 可变现净值 |e&\<LwsP
109.storeroom 仓库 w2c?.x
110.sale invoice 销售发票 %;'s4ly
111.price list 价目表 FV!q!D
112.positive confirmation request 积极式询证函 0mVNQxHI
113.negative confirmation request 消极式询证函 WU`
rh^
114.purchase requisition 请购单 wlvgg
115.receiving report 验收报告
~~P5k:
116.gross margin 毛利 J;e2&gB
117.manufacturing overhead 制造费用 Y=KT eYW`
118.material requisition 领料单 }<r)~{UV
119.inventory-taking 存货盘点 "k@/3
120.bond certificate 债券 z<;HQX,
121.stock certificate 股票 _[3D
122.audit report 审计报告 3"e
,qY
123.entity 被审计单位 +\A,&;!SR
124.addressee of the audit report 审计报告的收件人 3hH<T.@)
125.unqualified opinion 无保留意见 _VN?#J)o
126.qualified opinion 保留意见 6 "sSo j
127.disclaimer of opinion 无法表示意见 *
fxG?}YT
128.adverse opinion 否定意见