61.assessed level of material misstatement risk 重大错报风险的评估水平 {H(l"KuL
62.simall business 小规模企业 fQC{LcS
63.accounting system 会计系统 k
L6s49
64.test of control 控制测试 2DPv7\fW
65.walk-through test 穿行测试 MG=8`J-`
66.communication 沟通 Nc(
CGl:
67.flow chart 流程图 q=->) &D%
68.reperformance of internal control 重新执行 6\I^]\YO
69.audit evidence 审计证据 }\S'oC\[
70.substantive procedures 实质性程序 {|>Wwa2e
71.assertions 认定 &~+QPnI>Pm
72.esistence 存在 ^CLQs;zXE
73.occurrence 发生 p%meuWV%5
74.completeness 完整性 g(tVghHxt$
75.rights and obligations 权利和义务 izcaWt3 a
76.valuation and allocation 计价和分摊 M 5w/TN
77.cutoff 截止 E \DA3lq
78.accuracy 准确性 .Ja].hP
79.classification 分类 4 @{?4k-cq
80.inspection 检查 hsY?og_H
81.supervision of counting 监盘 yIn$A
pSGY
82.observation 观察 1|4,jm $
83.confirmation 函证
2Q%7J3I
84.computation 计算 FHU6o910
85.analytical procedures 分析程序 %H\J@{f
86.vouch 核对 DFWO5Y_
87.trace 追查 TMMJ5\t2
88.audit sampling 审计抽样 |?VJf3A
89.error 误差 8>[g/%W
90.expected error 预期误差 ,.0b
E
9\o
91.population 总体 =MQ/z#:-P
92.sampling risk 抽样风险 8 5ET$YV
93.non- sampling risk 非抽样风险 }~+,x#
94.sampling unit 抽样单位 l90"1I A
95.statistical sampling 统计抽样 s.bo;lk
96.tolerable error 可容忍误差 '42$O
97.the risk of under reliance 信赖不足风险 ciODTq?
98.the risk of over reliance 信赖过度风险 s*la`(x
99.the risk of incorrect rejection 误拒风险 :Q"|%#P
100. the risk of incorrect acceptance 误受风险 Gu~*ZKyJ
101.working trial balance 试算平衡表 {,sqUq (
102.index and cross-referencing 索引和交叉索引 KWY_eY_|
103.cash receipt 现金收入 =W3
K
6w
104.cash disbursement 现金支出 lh'S_p8g
105.bank statement 银行对账单
k2v:F
106.bank reconciliation 银行存款余额调节表 q 7%p3
107.balance sheet date 资产负债表日 T8A(W
108.net realizable value 可变现净值 GqR XNs!
109.storeroom 仓库 A`Dx]y
110.sale invoice 销售发票 mF\!~ag|
111.price list 价目表 1V1I[CxlX
112.positive confirmation request 积极式询证函 IyHbl_P ^
113.negative confirmation request 消极式询证函 V_gKl;Kfe8
114.purchase requisition 请购单 x']'ODs
115.receiving report 验收报告 WuUwd#e
116.gross margin 毛利 |~BnE
117.manufacturing overhead 制造费用 ??p%_{QY~b
118.material requisition 领料单 G~<UP(G
119.inventory-taking 存货盘点 nte?a e
120.bond certificate 债券 9(TGkz(NA
121.stock certificate 股票 ZEI,9`t!
122.audit report 审计报告 Ll|_Wd.K,
123.entity 被审计单位 ~I5hV}ZT
124.addressee of the audit report 审计报告的收件人 W#<1504ip
125.unqualified opinion 无保留意见 r+Ki`HD%
126.qualified opinion 保留意见 EWD^=VITL
127.disclaimer of opinion 无法表示意见 @Iz]:@\cJ
128.adverse opinion 否定意见