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 BI6`@}%7>
63.accounting system 会计系统 1UH_"Q03
64.test of control 控制测试 49#?
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65.walk-through test 穿行测试 (5^SL Y
66.communication 沟通 ?7*J4.
67.flow chart 流程图 WoMMA
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68.reperformance of internal control 重新执行 6}mSA@4&
69.audit evidence 审计证据 TP/bPZY
70.substantive procedures 实质性程序 H,1Iz@W1
71.assertions 认定 =~j S
72.esistence 存在 ]O M?e
73.occurrence 发生 qQ<7+z<4KP
74.completeness 完整性 Bk4|i
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75.rights and obligations 权利和义务 ]O68~+6
76.valuation and allocation 计价和分摊 ~\+mo
77.cutoff 截止 7!,
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78.accuracy 准确性 h6gtO$A|p=
79.classification 分类 cp 7;~i3
80.inspection 检查 MW.,}f
81.supervision of counting 监盘 k{C|{m
82.observation 观察 C'0=eel[
83.confirmation 函证 I*
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84.computation 计算 K}Pi"Le@W
85.analytical procedures 分析程序 R 9Yk9v
86.vouch 核对 w259':
87.trace 追查 (@u"
88.audit sampling 审计抽样 |Q~5TL>b
89.error 误差 Q%RI;;YyA
90.expected error 预期误差 y
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91.population 总体 ,Z]4`9c
92.sampling risk 抽样风险 kv/mqKVr
93.non- sampling risk 非抽样风险 ,HO@bCK
94.sampling unit 抽样单位 []eZO_o6j
95.statistical sampling 统计抽样 GI*2*m!u
96.tolerable error 可容忍误差 c:G0
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97.the risk of under reliance 信赖不足风险 {nmBIk2v
98.the risk of over reliance 信赖过度风险 p[gq^5WuC
99.the risk of incorrect rejection 误拒风险 /H[ !v:U
100. the risk of incorrect acceptance 误受风险 'WQ<|(:{
101.working trial balance 试算平衡表 $t$YdleIH
102.index and cross-referencing 索引和交叉索引 SSI('6Z/
103.cash receipt 现金收入 #_OrS/H
104.cash disbursement 现金支出
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105.bank statement 银行对账单 Dmv@ljwO
106.bank reconciliation 银行存款余额调节表 Q|J$R
107.balance sheet date 资产负债表日 GGwHz]1L
108.net realizable value 可变现净值 3P2L phW
109.storeroom 仓库 _LSf
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110.sale invoice 销售发票 -7l)mk
111.price list 价目表 ns1@=f cO
112.positive confirmation request 积极式询证函 k7Z1Y!n7
113.negative confirmation request 消极式询证函 oT27BK26?h
114.purchase requisition 请购单 d#G H4+C
115.receiving report 验收报告 E#c
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116.gross margin 毛利 Kf7v_T/
117.manufacturing overhead 制造费用 \?.Tq24
118.material requisition 领料单 ? v2JuhRe
119.inventory-taking 存货盘点 %]i("21
120.bond certificate 债券 q!zsGf{
121.stock certificate 股票 ,=kQJ|
122.audit report 审计报告 \a\ApD
123.entity 被审计单位 5hbQUF
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124.addressee of the audit report 审计报告的收件人 x?B 8b-*
125.unqualified opinion 无保留意见 Z}'"c9oB
126.qualified opinion 保留意见 /?P="j#u
127.disclaimer of opinion 无法表示意见 x,SzZ)l-9
128.adverse opinion 否定意见