61.assessed level of material misstatement risk 重大错报风险的评估水平 U5H5QW +
62.simall business 小规模企业 !l1jQq_mK
63.accounting system 会计系统 OH vV_
64.test of control 控制测试 z;EDyd,O>
65.walk-through test 穿行测试 \l/<
[ZZ
66.communication 沟通 *6]_ 6xO
67.flow chart 流程图 uSNlI78D
68.reperformance of internal control 重新执行 -W)8Z.
69.audit evidence 审计证据 dqw0ns.2
70.substantive procedures 实质性程序 :n$?wp
71.assertions 认定 A55F *d
72.esistence 存在 !F#^Peb
73.occurrence 发生 u S{WeL6%
74.completeness 完整性 s^-o_K\*c
75.rights and obligations 权利和义务 r?=3TA
A
76.valuation and allocation 计价和分摊 8|IlJiJ~v
77.cutoff 截止 | <
- t
78.accuracy 准确性 W^1)70<y
79.classification 分类 ^ V8?6E
80.inspection 检查 Rc`zt7hbJ
81.supervision of counting 监盘 Hr;\}
82.observation 观察 cAzlkh
83.confirmation 函证 :X#'ELo|
84.computation 计算 <l^#FH
85.analytical procedures 分析程序 kr5'a:F)
86.vouch 核对 UJrN+RtL
87.trace 追查 hbTJXP~~?
88.audit sampling 审计抽样 p(S {k]ZL@
89.error 误差 RRR=R]
90.expected error 预期误差 9I*`~il>{
91.population 总体 "l
1z@
92.sampling risk 抽样风险 &,iPI2`O A
93.non- sampling risk 非抽样风险 ?bl9e&/!
94.sampling unit 抽样单位 hrTl:\
95.statistical sampling 统计抽样 bODyJ7=[
96.tolerable error 可容忍误差 hg}R(.1K=
97.the risk of under reliance 信赖不足风险 5Q@4@b{C
98.the risk of over reliance 信赖过度风险 +cx(Q(HD\
99.the risk of incorrect rejection 误拒风险 8DZ
OPA
100. the risk of incorrect acceptance 误受风险 2B=+p83<
101.working trial balance 试算平衡表 NLO&.Q]#
102.index and cross-referencing 索引和交叉索引 cW\Y1=Gv|
103.cash receipt 现金收入 hO4*
X
104.cash disbursement 现金支出 7
B#HF?,?
105.bank statement 银行对账单 c:_dW;MJ0
106.bank reconciliation 银行存款余额调节表 aUEnQ%YU"
107.balance sheet date 资产负债表日 K{]\}7+
108.net realizable value 可变现净值 1_G5uHO
109.storeroom 仓库 XQ$9E?|=
110.sale invoice 销售发票 <'z.3@D
111.price list 价目表 @7OE:& #V
112.positive confirmation request 积极式询证函 $O^U"
113.negative confirmation request 消极式询证函 Ky6 d{|H
114.purchase requisition 请购单 eLN[`hJ
115.receiving report 验收报告
NUGiDJ+[
116.gross margin 毛利 p$@l,4@{
117.manufacturing overhead 制造费用 A,! YXl
[
118.material requisition 领料单 F}=O Mo:.
119.inventory-taking 存货盘点 $1;@@LSw
120.bond certificate 债券 P(Q}r7F~(
121.stock certificate 股票 =fy'w3m
122.audit report 审计报告 F]`_ak E
123.entity 被审计单位 hC...tk
124.addressee of the audit report 审计报告的收件人 K8|>" c~
125.unqualified opinion 无保留意见 *|&&3&7
126.qualified opinion 保留意见 Cc!LJ
127.disclaimer of opinion 无法表示意见 5Z(#)sa0Og
128.adverse opinion 否定意见