61.assessed level of material misstatement risk 重大错报风险的评估水平 ;qzn_W
62.simall business 小规模企业 k(`> (w
63.accounting system 会计系统 Nt
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64.test of control 控制测试 6=%\@
65.walk-through test 穿行测试 1<
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66.communication 沟通 <'T DOYb
67.flow chart 流程图 V%*91t _
68.reperformance of internal control 重新执行 G_WFg$7G%
69.audit evidence 审计证据 4tkb7D
q
70.substantive procedures 实质性程序 KfK5e{yT
71.assertions 认定 a'q&[08
72.esistence 存在 f. h3:_r
73.occurrence 发生 \0*dKgN
74.completeness 完整性 1q
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75.rights and obligations 权利和义务 8&hxU@T~
76.valuation and allocation 计价和分摊 a U<+ `
77.cutoff 截止 Ga^:y=m
78.accuracy 准确性 1Uah IePf
79.classification 分类 sCf)#6mI
80.inspection 检查 =q[+e(,3
81.supervision of counting 监盘 pgUjje>#
82.observation 观察 _Kli~$c& M
83.confirmation 函证 N+]HJ`K
84.computation 计算 ,=pn}\R
85.analytical procedures 分析程序 ZP:+ '\&J
86.vouch 核对 TCgW^iu
87.trace 追查 XB[EJGaX
88.audit sampling 审计抽样
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89.error 误差 kB?Uw#
90.expected error 预期误差 1k%HGQM{
91.population 总体 Q*f0YjH!
92.sampling risk 抽样风险 @]]\r.DG
93.non- sampling risk 非抽样风险 s=R^2;^
94.sampling unit 抽样单位 A/ Sj>Y1j
95.statistical sampling 统计抽样 u3cl7~- yW
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 SJ,];mC0
98.the risk of over reliance 信赖过度风险 'v(b^x<ZS
99.the risk of incorrect rejection 误拒风险 7 /"Z/^
100. the risk of incorrect acceptance 误受风险 do.XMdit
101.working trial balance 试算平衡表 ASSe;+yp
102.index and cross-referencing 索引和交叉索引 ^%1u3
103.cash receipt 现金收入 $7O3+R/=
104.cash disbursement 现金支出 *mw *z|-^V
105.bank statement 银行对账单 L 'e|D=y
106.bank reconciliation 银行存款余额调节表 I,/E.cRV<
107.balance sheet date 资产负债表日 ^C2SLLgeJ
108.net realizable value 可变现净值 y?iW^>|?L=
109.storeroom 仓库 DRVvC~M-,
110.sale invoice 销售发票 I
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111.price list 价目表 Rx@0EPV
112.positive confirmation request 积极式询证函 (V}?y:)
113.negative confirmation request 消极式询证函 8qUNh#
114.purchase requisition 请购单 gP ^A
115.receiving report 验收报告
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116.gross margin 毛利 H:q;IYE+a
117.manufacturing overhead 制造费用 U*BI/wZ
118.material requisition 领料单 Q ~eh_>"
119.inventory-taking 存货盘点 ;6=*
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120.bond certificate 债券 ?%T]V+40
121.stock certificate 股票 bhKe"#m|S
122.audit report 审计报告 94lz?-j
123.entity 被审计单位 6anH#=(
124.addressee of the audit report 审计报告的收件人 F\<{:wu
125.unqualified opinion 无保留意见 3m
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126.qualified opinion 保留意见 F_iZ|B
127.disclaimer of opinion 无法表示意见 0c&DSL}6
128.adverse opinion 否定意见