61.assessed level of material misstatement risk 重大错报风险的评估水平 ,~
D_T
62.simall business 小规模企业 z
z@;UbD"
63.accounting system 会计系统 C3
n_'O
64.test of control 控制测试 8SvPDGu`]
65.walk-through test 穿行测试 &UhI1mi]h
66.communication 沟通 m_Owe/BC#m
67.flow chart 流程图 M+<xX)
68.reperformance of internal control 重新执行 ;-=Q6Ms8
69.audit evidence 审计证据 P@ewr}
70.substantive procedures 实质性程序 ?dJ-g~
71.assertions 认定 En:.U9?X
72.esistence 存在 `I(#.*
73.occurrence 发生 (9_~R^='y
74.completeness 完整性 =H T:p:S
75.rights and obligations 权利和义务 X<\y%2B|l
76.valuation and allocation 计价和分摊 bI)ItC_wf!
77.cutoff 截止 E|ce[|2
78.accuracy 准确性 I#0WN
79.classification 分类 ]Mu
+
DZ
80.inspection 检查 XeD9RMT
81.supervision of counting 监盘 u<x2"0f
82.observation 观察 oVPtA@
83.confirmation 函证 l0Myem
v?z
84.computation 计算 +@]b}W
85.analytical procedures 分析程序 nJJ9>#<g$
86.vouch 核对 Vvuw gJX
87.trace 追查 c[:OK9TH
88.audit sampling 审计抽样 hLyD#XCFA
89.error 误差 rixP[`!]x
90.expected error 预期误差 Qp{gV Ys
91.population 总体 Y>KRI2](<
92.sampling risk 抽样风险
1eC1Cyw
93.non- sampling risk 非抽样风险 aRBTuLa)fo
94.sampling unit 抽样单位 N zY}-:{
95.statistical sampling 统计抽样 ueO&%
96.tolerable error 可容忍误差 X {,OP/
97.the risk of under reliance 信赖不足风险 W2L:
98.the risk of over reliance 信赖过度风险 +u%^YBr
99.the risk of incorrect rejection 误拒风险 +NGjDa
100. the risk of incorrect acceptance 误受风险 Vv=/{31
101.working trial balance 试算平衡表 /+\m7IS
102.index and cross-referencing 索引和交叉索引 q\Cg2[nn2
103.cash receipt 现金收入 Ekx3GM_]
104.cash disbursement 现金支出 ~~[Sz#(
105.bank statement 银行对账单 K ~"J<798{
106.bank reconciliation 银行存款余额调节表 z=TaB^-)
107.balance sheet date 资产负债表日 *vn^
W
108.net realizable value 可变现净值
kt8P\/~*i
109.storeroom 仓库 }q1@[
aE
110.sale invoice 销售发票 JcsJfTI
111.price list 价目表 3F' {JP
112.positive confirmation request 积极式询证函 k0IW,z%
113.negative confirmation request 消极式询证函 BIf E+L(
114.purchase requisition 请购单 9-;ujl?{
115.receiving report 验收报告 jU2Dpxkt
116.gross margin 毛利 yjZ]_.
117.manufacturing overhead 制造费用 Jx;"@
118.material requisition 领料单 )X{ x\
/N
119.inventory-taking 存货盘点 Qmxe*@{`
120.bond certificate 债券
ta]B9&c
121.stock certificate 股票 /0Q=}:d
122.audit report 审计报告 uGm~ Oo
123.entity 被审计单位 y:Xs/RS
124.addressee of the audit report 审计报告的收件人 fj
X~"U
125.unqualified opinion 无保留意见 0z)
8i P
126.qualified opinion 保留意见 qd*3| O^
127.disclaimer of opinion 无法表示意见 -x~h.s,
128.adverse opinion 否定意见