61.assessed level of material misstatement risk 重大错报风险的评估水平 |RBL5,t^
62.simall business 小规模企业 p
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63.accounting system 会计系统 Pz|}[Cx-
64.test of control 控制测试
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65.walk-through test 穿行测试 pf#R]
66.communication 沟通 /GO((v+J
67.flow chart 流程图 K#N5S]2yb
68.reperformance of internal control 重新执行 bo??91B^7
69.audit evidence 审计证据 z<s~`
70.substantive procedures 实质性程序 #4AqWyp#f
71.assertions 认定 8} X>u2t
72.esistence 存在
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73.occurrence 发生 o9v.]tb
74.completeness 完整性 iA4VT,
75.rights and obligations 权利和义务 R0yp9icS
76.valuation and allocation 计价和分摊
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77.cutoff 截止 ]>0$l _V
78.accuracy 准确性 Qqd +=mgc
79.classification 分类 t4p-pH'9b
80.inspection 检查 J=H8^4M
81.supervision of counting 监盘 Qv
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82.observation 观察 )LL.fPic
83.confirmation 函证 9? |m ^
84.computation 计算 e63io0g>
85.analytical procedures 分析程序 4)9Pgp:
86.vouch 核对 }cIj1
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87.trace 追查 ^J@
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88.audit sampling 审计抽样 B~3qEdoK5`
89.error 误差 "77
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90.expected error 预期误差 6f
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91.population 总体 3P*"$ fH
92.sampling risk 抽样风险 5(DnE?}vo
93.non- sampling risk 非抽样风险 `J}FSUn\
94.sampling unit 抽样单位 3ZAzv en
95.statistical sampling 统计抽样 s="cg0PD
96.tolerable error 可容忍误差 ]2z
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97.the risk of under reliance 信赖不足风险 I
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98.the risk of over reliance 信赖过度风险 )IuwI #pm
99.the risk of incorrect rejection 误拒风险 ab5i7@Ed
100. the risk of incorrect acceptance 误受风险 <$%Y#I'zX
101.working trial balance 试算平衡表 b~+\\,q}
102.index and cross-referencing 索引和交叉索引 ,`( Qs7)Xx
103.cash receipt 现金收入 {z#
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104.cash disbursement 现金支出 Z-i$KF
105.bank statement 银行对账单 ?nozB|*>ut
106.bank reconciliation 银行存款余额调节表 A:?w1"7gT
107.balance sheet date 资产负债表日 w'Jo).OW~
108.net realizable value 可变现净值 C2?p>S/q
109.storeroom 仓库 -<5H8P-
110.sale invoice 销售发票 Wp=:|J
111.price list 价目表 (XQl2C
112.positive confirmation request 积极式询证函 c`V~?]I>
113.negative confirmation request 消极式询证函 2J7JEv|
114.purchase requisition 请购单 Z15b'^)?9
115.receiving report 验收报告 \'x?VVw
116.gross margin 毛利 -PHqD
117.manufacturing overhead 制造费用 iu'r c/=V
118.material requisition 领料单 }}v28"\TA
119.inventory-taking 存货盘点 G]I^ zd&P
120.bond certificate 债券 x{{ZV]
121.stock certificate 股票 ;4(FS
122.audit report 审计报告 /7b$C]@k
123.entity 被审计单位 SVT'fPm1M
124.addressee of the audit report 审计报告的收件人 D?cE$P
125.unqualified opinion 无保留意见 oz?6$oE(bt
126.qualified opinion 保留意见 bhT:MW!
127.disclaimer of opinion 无法表示意见 !%YV0O0
128.adverse opinion 否定意见