61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 e1JHN
63.accounting system 会计系统 fK]%*i_"
64.test of control 控制测试 +aM[!pW(e
65.walk-through test 穿行测试 &s}sA+w
66.communication 沟通 [_3&
67.flow chart 流程图 lfCr`[!E
68.reperformance of internal control 重新执行 -zJV(`
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 2vG
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71.assertions 认定
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72.esistence 存在 ?f3R+4
73.occurrence 发生 X)Tyxppf'
74.completeness 完整性 Wf5;~RJC?
75.rights and obligations 权利和义务 {g`!2"
76.valuation and allocation 计价和分摊 B<-("P(q
77.cutoff 截止 RdyKd_0`Q
78.accuracy 准确性 >Z3>
79.classification 分类 )16+Pm8
80.inspection 检查 1'(";
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81.supervision of counting 监盘 q2
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82.observation 观察 h@1/
83.confirmation 函证 Qx|HvT2P
84.computation 计算 *HHL a
85.analytical procedures 分析程序 p$x>I3C(\
86.vouch 核对 `W_&^>yl
87.trace 追查 lqh:c
88.audit sampling 审计抽样 )=#Js<&3:
89.error 误差 a=y%+E'a'
90.expected error 预期误差 jr.{M
91.population 总体 ''q;yKpaz
92.sampling risk 抽样风险 iR{@~JN=)
93.non- sampling risk 非抽样风险 +/[Rvh5WZ
94.sampling unit 抽样单位 3Rsrb
95.statistical sampling 统计抽样 CH!\uK22
96.tolerable error 可容忍误差 m1]/8{EC7
97.the risk of under reliance 信赖不足风险 >c
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98.the risk of over reliance 信赖过度风险 [N%InsA9k
99.the risk of incorrect rejection 误拒风险 l*w'
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100. the risk of incorrect acceptance 误受风险 sm G?y~
101.working trial balance 试算平衡表 5eFt
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102.index and cross-referencing 索引和交叉索引 ^qBm%R(
103.cash receipt 现金收入
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104.cash disbursement 现金支出 .=G3wox3
105.bank statement 银行对账单 <jYyA]Zy5
106.bank reconciliation 银行存款余额调节表 :2NV;7Wke6
107.balance sheet date 资产负债表日 Yc~l Yz+b
108.net realizable value 可变现净值 2sG1Hox
109.storeroom 仓库 Gx4uf
110.sale invoice 销售发票 > QN-K]YLL
111.price list 价目表 P Gxv4(%
112.positive confirmation request 积极式询证函 QZ7W:%r(4
113.negative confirmation request 消极式询证函 ]c'EJu
114.purchase requisition 请购单 IQ~Anp^R
115.receiving report 验收报告 0;=]MEk?
116.gross margin 毛利 HpUJ_pZ
117.manufacturing overhead 制造费用 [J eq ?X9
118.material requisition 领料单 jw\4`NZ]
119.inventory-taking 存货盘点 SJLs3iz_)
120.bond certificate 债券 MZA%ET,l,<
121.stock certificate 股票 I~p*~mLh'
122.audit report 审计报告 2Q%M2Ua
123.entity 被审计单位 zp'hA
124.addressee of the audit report 审计报告的收件人 d_Zj W
125.unqualified opinion 无保留意见 |pMP-
126.qualified opinion 保留意见 P@5-3]m=
127.disclaimer of opinion 无法表示意见 |FlB#
128.adverse opinion 否定意见