61.assessed level of material misstatement risk 重大错报风险的评估水平 ~1=.?Ho
62.simall business 小规模企业 ZcTL#OTP
63.accounting system 会计系统 fATA%eA8;
64.test of control 控制测试 S#h'\/S
65.walk-through test 穿行测试 Z;fm;X%4
66.communication 沟通 (9KDtr*(2i
67.flow chart 流程图 " _:iK]
68.reperformance of internal control 重新执行 K=c=/`E
69.audit evidence 审计证据 d{2y/
70.substantive procedures 实质性程序 (K*/Vp
71.assertions 认定 f
OM^V{)T
72.esistence 存在 5X `w&(]m
73.occurrence 发生 rwL=R,
74.completeness 完整性 K$<`4#i
75.rights and obligations 权利和义务 S!jF:Uc
76.valuation and allocation 计价和分摊 [%7;f|p?
77.cutoff 截止
{b|3]_-/
78.accuracy 准确性 {UdcX~\~
79.classification 分类 bB;~,W&E1
80.inspection 检查 ]g
>m? \'n
81.supervision of counting 监盘 `J>E9p<
82.observation 观察 8O8\q
;US
83.confirmation 函证 f@!
fW&
84.computation 计算 b(#"w[|
85.analytical procedures 分析程序 ~U"by_
86.vouch 核对 ]27>a"p59Y
87.trace 追查 GUu\dl9WA'
88.audit sampling 审计抽样 >'} Y1_S5
89.error 误差 M<{5pH(K
90.expected error 预期误差 hv$uH7Fz
91.population 总体
z^gQ\\,4
92.sampling risk 抽样风险 r~$}G-g
93.non- sampling risk 非抽样风险 |
V.S.'
94.sampling unit 抽样单位 1V|< A
95.statistical sampling 统计抽样 ,7^d9v3t
96.tolerable error 可容忍误差 q+A<g(Xu
97.the risk of under reliance 信赖不足风险 ,DQGv_
98.the risk of over reliance 信赖过度风险 V[o7Jr~
99.the risk of incorrect rejection 误拒风险 2^)D
.&
100. the risk of incorrect acceptance 误受风险 {{V;:+62
101.working trial balance 试算平衡表 UF&0
&`@
102.index and cross-referencing 索引和交叉索引 ku/\16E/k
103.cash receipt 现金收入 qri}=du
&F
104.cash disbursement 现金支出 E-UB -"6
105.bank statement 银行对账单 I~
\O
106.bank reconciliation 银行存款余额调节表 '1W!xQ
}E
107.balance sheet date 资产负债表日 2{A;du%&
108.net realizable value 可变现净值 9J~:m$.
109.storeroom 仓库 )XLj[6j0
110.sale invoice 销售发票 k{gl^
111.price list 价目表 pU?{0xZH
112.positive confirmation request 积极式询证函 9W{,=.%MX$
113.negative confirmation request 消极式询证函 Qg'c?[~W@
114.purchase requisition 请购单
K\RWC4
115.receiving report 验收报告 H$z>OS_6U
116.gross margin 毛利 Km6Ub?/7o
117.manufacturing overhead 制造费用 2[jL^XMM
118.material requisition 领料单 :3f-9aRC!
119.inventory-taking 存货盘点 !oZQ2z~
120.bond certificate 债券 0JmFQ^g(
121.stock certificate 股票 ;[(=kOI
122.audit report 审计报告 9#v-2QY
123.entity 被审计单位 )l`1)Ea~
124.addressee of the audit report 审计报告的收件人 kQ@gO[hS
125.unqualified opinion 无保留意见 b;S6'7Jf9
126.qualified opinion 保留意见 8)L'rW{q#
127.disclaimer of opinion 无法表示意见 3p:=xL
128.adverse opinion 否定意见