61.assessed level of material misstatement risk 重大错报风险的评估水平 v`L]dY4,
62.simall business 小规模企业 S~r75] "
63.accounting system 会计系统 [$K8y&\L
64.test of control 控制测试 W.s8!KH:
65.walk-through test 穿行测试 YXTV$A+lW
66.communication 沟通 f4,|D |
67.flow chart 流程图 t<c7%i#Od
68.reperformance of internal control 重新执行 -vm1xp$
69.audit evidence 审计证据 An}RD73!w
70.substantive procedures 实质性程序 ;jx[ +
71.assertions 认定 byP< !p*
72.esistence 存在 b
IxH0=f
73.occurrence 发生 P )oNNY6}
74.completeness 完整性 AJ}m2EH
75.rights and obligations 权利和义务 Uufig)6
76.valuation and allocation 计价和分摊 6n]jx:CZ,
77.cutoff 截止 Q
"NZE
78.accuracy 准确性 T_s09Wl
79.classification 分类 yX*$PNL5w
80.inspection 检查 <!G\%C
81.supervision of counting 监盘 !\VEUF,K?
82.observation 观察 @x*xgf
83.confirmation 函证 L1+s0g>
84.computation 计算 NKEmY-f;
85.analytical procedures 分析程序 0datzEns`
86.vouch 核对 #?\(l%
87.trace 追查 hl0X,G+@
88.audit sampling 审计抽样 96;5
89.error 误差 \7h>9}wGf
90.expected error 预期误差 ;:oXe*d
91.population 总体 OpazWcMoo
92.sampling risk 抽样风险 ab9ec Z
93.non- sampling risk 非抽样风险 J9;fqQCt
94.sampling unit 抽样单位 y4@gw.pt
95.statistical sampling 统计抽样 'y>Y */
96.tolerable error 可容忍误差 'Qg!ww7O
97.the risk of under reliance 信赖不足风险 -B/'ArOo]
98.the risk of over reliance 信赖过度风险 ]8"U)fzmc.
99.the risk of incorrect rejection 误拒风险 teb(gUy}L6
100. the risk of incorrect acceptance 误受风险 &ID! lEd
101.working trial balance 试算平衡表 yMyvX_UNI
102.index and cross-referencing 索引和交叉索引 X}]A_G
103.cash receipt 现金收入 vP#*if[V5
104.cash disbursement 现金支出 Nw9:Gi
105.bank statement 银行对账单 +-),E.
106.bank reconciliation 银行存款余额调节表 RiAMW|M"C
107.balance sheet date 资产负债表日 <-'
!I&
108.net realizable value 可变现净值 N)D+FV29y
109.storeroom 仓库 w2s06`g
110.sale invoice 销售发票 wC%qS y'
111.price list 价目表 nC[aEZ7
112.positive confirmation request 积极式询证函 m rsmul{
113.negative confirmation request 消极式询证函 Vh;|qF 9
114.purchase requisition 请购单 iF
+@
aA
115.receiving report 验收报告 S"?fa)~
116.gross margin 毛利 8 3/WWL }
117.manufacturing overhead 制造费用 WcT= 5G
118.material requisition 领料单 nql9SQ'\\
119.inventory-taking 存货盘点 JvvN>bg
120.bond certificate 债券 h*
40jZ
121.stock certificate 股票 rp"5176
122.audit report 审计报告 M:oM(K+
123.entity 被审计单位 o
o'7
124.addressee of the audit report 审计报告的收件人 N2HD=[*cr
125.unqualified opinion 无保留意见 'ZI8nMY
126.qualified opinion 保留意见 ?Be}{Qqlg
127.disclaimer of opinion 无法表示意见 opm_
|0
128.adverse opinion 否定意见