61.assessed level of material misstatement risk 重大错报风险的评估水平 EtDzmpJR>
62.simall business 小规模企业 W}k)5<C4v
63.accounting system 会计系统 [8[`V)b
64.test of control 控制测试 >P2QL>P
65.walk-through test 穿行测试 a1ai?},
66.communication 沟通 'zuA3$SR
67.flow chart 流程图 ;AT~?o`n
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 , D`\
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70.substantive procedures 实质性程序 >n>gX/S<C
71.assertions 认定 8HdjZ!
72.esistence 存在 _Tf0L<A'R
73.occurrence 发生 WQHlf0]
74.completeness 完整性 MUp{2_RA
75.rights and obligations 权利和义务 1(4IcIR5T;
76.valuation and allocation 计价和分摊 (M%ZSF V
77.cutoff 截止 J(`(PYo\i
78.accuracy 准确性 CePI{`&,
79.classification 分类 _"qX6Jc
80.inspection 检查 \Qz
81.supervision of counting 监盘 @FuX^Q.[
82.observation 观察 \p!mX|
83.confirmation 函证 E\~!E20^
84.computation 计算 >orDw3xC
85.analytical procedures 分析程序 ~Yl%{1
86.vouch 核对 R<ZyP~
87.trace 追查 R?l={N=Wf
88.audit sampling 审计抽样 _^Q =n>G
89.error 误差 @|9V]bk
90.expected error 预期误差 {c=H#- A
91.population 总体 @.KFWAm
92.sampling risk 抽样风险 -}Gk@=$G
93.non- sampling risk 非抽样风险 y-vBC3
94.sampling unit 抽样单位 ['@R]Si"!
95.statistical sampling 统计抽样 WO{9S%ck
96.tolerable error 可容忍误差 -[>G@m:?e
97.the risk of under reliance 信赖不足风险 t%30B^Ii%K
98.the risk of over reliance 信赖过度风险 S{)'1J_0
99.the risk of incorrect rejection 误拒风险 \@*D;-
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100. the risk of incorrect acceptance 误受风险 y3mJO[U0 a
101.working trial balance 试算平衡表 U9yR~pw
102.index and cross-referencing 索引和交叉索引 gK-$y9]~+
103.cash receipt 现金收入 6s&%~6J,
104.cash disbursement 现金支出 :JG2xtn
105.bank statement 银行对账单 *7!*kqg!u
106.bank reconciliation 银行存款余额调节表 F0+@FS0
107.balance sheet date 资产负债表日 mV'^4by
108.net realizable value 可变现净值 `xu/|}
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109.storeroom 仓库 7f
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110.sale invoice 销售发票 tfq; KR
111.price list 价目表 O:te;l
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112.positive confirmation request 积极式询证函 ?1/wl;=fm
113.negative confirmation request 消极式询证函 _iW-i
114.purchase requisition 请购单 7a'@NgiGg
115.receiving report 验收报告 w_^g-P[o-
116.gross margin 毛利 F5/,H:K\
117.manufacturing overhead 制造费用 iC Z1ARi
118.material requisition 领料单 c!>",rce
119.inventory-taking 存货盘点 |[
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120.bond certificate 债券 sBWLgJz?C
121.stock certificate 股票 ;p2a .P
122.audit report 审计报告 N+0`Jm
123.entity 被审计单位 3']=w@~ O[
124.addressee of the audit report 审计报告的收件人 B}2 JK9
125.unqualified opinion 无保留意见 9N{"ob
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126.qualified opinion 保留意见 /*)
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127.disclaimer of opinion 无法表示意见 }TAHVcX*p
128.adverse opinion 否定意见