61.assessed level of material misstatement risk 重大错报风险的评估水平 ]nh)FMo
62.simall business 小规模企业 ]+8,@%="
63.accounting system 会计系统 ;/.Z YTD
64.test of control 控制测试 sIpK
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65.walk-through test 穿行测试 :vj buqN]
66.communication 沟通 `
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67.flow chart 流程图 `W9_LROD
68.reperformance of internal control 重新执行 -Da_#_F
69.audit evidence 审计证据 /%)J+K)
70.substantive procedures 实质性程序 #?9oA4Q
71.assertions 认定 QS_u<B
72.esistence 存在 }73H$ss:
73.occurrence 发生 ?6Gq &
74.completeness 完整性 seq$]
75.rights and obligations 权利和义务 epnDvz\
76.valuation and allocation 计价和分摊 d={}a,3?
77.cutoff 截止 TsQMwV_h
78.accuracy 准确性 eXYR/j<8
79.classification 分类 &}]Wbk4:
80.inspection 检查 }Y[.h=X
81.supervision of counting 监盘 t`?FSV
82.observation 观察 F~B8XUa3
83.confirmation 函证 mXr)lA
84.computation 计算 Umq
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85.analytical procedures 分析程序 Lv_>cFJ}[
86.vouch 核对 &^EkM
87.trace 追查 iG;6e~p
88.audit sampling 审计抽样 UX?_IgJh<"
89.error 误差 P|\,kw>l
90.expected error 预期误差 WIg"m[aIs
91.population 总体 l6&R
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92.sampling risk 抽样风险 &"BKue~q@p
93.non- sampling risk 非抽样风险 ZA!vxQ?P,
94.sampling unit 抽样单位 l$FHL2?Cp
95.statistical sampling 统计抽样 ukw'$Yt2
96.tolerable error 可容忍误差 'g#))y
97.the risk of under reliance 信赖不足风险 +RbCa
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98.the risk of over reliance 信赖过度风险 gnv4.f:
99.the risk of incorrect rejection 误拒风险 /4|qfF3
100. the risk of incorrect acceptance 误受风险 f /jN $p
101.working trial balance 试算平衡表 T:si?7CR
102.index and cross-referencing 索引和交叉索引 |y]#-T?)t
103.cash receipt 现金收入 w4OVfTlN
104.cash disbursement 现金支出 Po2YDj`
105.bank statement 银行对账单 =Rui
106.bank reconciliation 银行存款余额调节表 GB-=
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107.balance sheet date 资产负债表日 fROhn}<**[
108.net realizable value 可变现净值 th]9@7UE,
109.storeroom 仓库 3y@'p(}Az
110.sale invoice 销售发票 m,pDjf
111.price list 价目表 i_MDLS>-
112.positive confirmation request 积极式询证函 {PfE7KH
113.negative confirmation request 消极式询证函 W>"i0p
114.purchase requisition 请购单 W4N$]D=
115.receiving report 验收报告 htaB!Q?V
116.gross margin 毛利 Q>.-u6(&
117.manufacturing overhead 制造费用 O6`@'N>6P
118.material requisition 领料单 AVi|JY)>
119.inventory-taking 存货盘点 #i~.wQ$1
120.bond certificate 债券 Jzr(A^vwo
121.stock certificate 股票 ;a68>5Lm*
122.audit report 审计报告 5L4~7/kj
123.entity 被审计单位 Abj`0\
124.addressee of the audit report 审计报告的收件人 oV*3Mec
125.unqualified opinion 无保留意见 ?^yZVmAo]
126.qualified opinion 保留意见 a/?gp>M9
127.disclaimer of opinion 无法表示意见 Jl}$)'
128.adverse opinion 否定意见