61.assessed level of material misstatement risk 重大错报风险的评估水平 M:b#">M
62.simall business 小规模企业 ?{e}ouKYX1
63.accounting system 会计系统 /KNDo^P
64.test of control 控制测试 K/
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65.walk-through test 穿行测试 {_/ o' 6
66.communication 沟通 o]RZd--c<
67.flow chart 流程图 0Qq<h;8xEc
68.reperformance of internal control 重新执行 CS~_>bn
69.audit evidence 审计证据 -%@ah:iJ
70.substantive procedures 实质性程序 gdA2u;q
71.assertions 认定 .Z
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72.esistence 存在 t%%()!|)j
73.occurrence 发生 g,rmGu3v
74.completeness 完整性 O9p s?{g
75.rights and obligations 权利和义务 n\3
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76.valuation and allocation 计价和分摊 U3Z=X TB
77.cutoff 截止 @OkoT:
78.accuracy 准确性 %,~?;JAj
79.classification 分类 G}9f/$'3
80.inspection 检查 KmTFJ,i
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81.supervision of counting 监盘 v"W*@7<`S
82.observation 观察 o~)o/(>ox
83.confirmation 函证 /s}
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84.computation 计算 N+@ Ff3M
85.analytical procedures 分析程序 vg1JN"S[
86.vouch 核对 pCA`OP);=
87.trace 追查 XUA
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88.audit sampling 审计抽样 `Y5LAt:
89.error 误差 oJ\g0|\qwe
90.expected error 预期误差 k$JOHru
91.population 总体 Hd\V?#H
92.sampling risk 抽样风险 :C(/yg
93.non- sampling risk 非抽样风险 j~G(7t
94.sampling unit 抽样单位 Rd5_{F
95.statistical sampling 统计抽样 !Yv_V]u=
96.tolerable error 可容忍误差 #$x
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97.the risk of under reliance 信赖不足风险 Z$JJ0X
98.the risk of over reliance 信赖过度风险 75zU,0"j
99.the risk of incorrect rejection 误拒风险 W>C?a=r~
100. the risk of incorrect acceptance 误受风险 6UuN
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101.working trial balance 试算平衡表 ^2nrA pF
102.index and cross-referencing 索引和交叉索引 @,TIw[p
103.cash receipt 现金收入 2&>t,
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104.cash disbursement 现金支出 R`Z"ey@C
105.bank statement 银行对账单 .i
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106.bank reconciliation 银行存款余额调节表 rR-[CT
107.balance sheet date 资产负债表日 W.MZN4=
108.net realizable value 可变现净值 '<BLkr# @
109.storeroom 仓库 CqlxE/|
110.sale invoice 销售发票 eIY`RMo
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111.price list 价目表 YHQ]]#'
112.positive confirmation request 积极式询证函 z3K$gEve
113.negative confirmation request 消极式询证函 5@m
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114.purchase requisition 请购单 c
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115.receiving report 验收报告 -smN}*3[
116.gross margin 毛利 XGR2L
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117.manufacturing overhead 制造费用 TA-2{=8
118.material requisition 领料单 6dR+qJa6i
119.inventory-taking 存货盘点 L)J1yw
120.bond certificate 债券 u,So+%
121.stock certificate 股票 V;xPZ2C;
122.audit report 审计报告 MmN{f~Kq9
123.entity 被审计单位 X]p3?
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124.addressee of the audit report 审计报告的收件人 9 A ?{}c
125.unqualified opinion 无保留意见 j'z#V_S
126.qualified opinion 保留意见 WJhTU@'
127.disclaimer of opinion 无法表示意见 BZ?3=S1*
128.adverse opinion 否定意见