61.assessed level of material misstatement risk 重大错报风险的评估水平 0~( f<:
62.simall business 小规模企业 T
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63.accounting system 会计系统 i[V\RKH*F
64.test of control 控制测试 ?VRf5 Cr-
65.walk-through test 穿行测试 q:a-tdv2
66.communication 沟通 57~/QEdy
67.flow chart 流程图 A.
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68.reperformance of internal control 重新执行 fnZ?YzLI
69.audit evidence 审计证据 DGrk}
70.substantive procedures 实质性程序 }Y`D^z~
71.assertions 认定 MIx,#]C&
72.esistence 存在 zg+6<
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73.occurrence 发生 G W@g
74.completeness 完整性 3<A$lG
75.rights and obligations 权利和义务 T@P[jtH<d
76.valuation and allocation 计价和分摊 S:Y
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77.cutoff 截止 q>5K:5
78.accuracy 准确性 A(v5VvgZE
79.classification 分类 SpJIEw
80.inspection 检查 gT0N\oU"
81.supervision of counting 监盘 /_{B_2i/>
82.observation 观察 Uw5AHq).
83.confirmation 函证 L<H zPg
84.computation 计算 $z
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85.analytical procedures 分析程序 J)n^b
86.vouch 核对 Z#znA4;)
87.trace 追查 -)E
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88.audit sampling 审计抽样 fMluVND
89.error 误差 OGWZq(c"6
90.expected error 预期误差 J<h!H
91.population 总体 }_|qDMk+
92.sampling risk 抽样风险 SDHJX8Hq
93.non- sampling risk 非抽样风险 8kYI ~
94.sampling unit 抽样单位 {"WfA
95.statistical sampling 统计抽样 W\1V`\gF
96.tolerable error 可容忍误差 ^=@`U_(,G
97.the risk of under reliance 信赖不足风险 mO8E-D*3
98.the risk of over reliance 信赖过度风险 oUNuM%g9Dy
99.the risk of incorrect rejection 误拒风险 `:#IZ
100. the risk of incorrect acceptance 误受风险 S!6 ? b5
101.working trial balance 试算平衡表 ,9YgznQ
102.index and cross-referencing 索引和交叉索引 MfG8=H2#|
103.cash receipt 现金收入 L{F[>^1Sb
104.cash disbursement 现金支出 pz0Q@ n/X
105.bank statement 银行对账单 7
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106.bank reconciliation 银行存款余额调节表 $az9
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107.balance sheet date 资产负债表日 L&LAh&%{2
108.net realizable value 可变现净值 h,@tfd U^
109.storeroom 仓库 .g?Ppma
110.sale invoice 销售发票 \m%Z;xKG
111.price list 价目表 ?)V|L~/
112.positive confirmation request 积极式询证函 @O9
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113.negative confirmation request 消极式询证函 E
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114.purchase requisition 请购单 Y{D?&x%yq
115.receiving report 验收报告 U>0~ /o
116.gross margin 毛利 5
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117.manufacturing overhead 制造费用 c
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118.material requisition 领料单 TW~%1G_v
119.inventory-taking 存货盘点 %pj T?G7
120.bond certificate 债券 ?X^.2+]*&
121.stock certificate 股票 _ZHDr[
122.audit report 审计报告 hEMS
123.entity 被审计单位 kHz?vVE/l
124.addressee of the audit report 审计报告的收件人 5H}d\=z
125.unqualified opinion 无保留意见 awU&{<,=g
126.qualified opinion 保留意见 )'i n}M
127.disclaimer of opinion 无法表示意见 {&uN q^Ch
128.adverse opinion 否定意见