61.assessed level of material misstatement risk 重大错报风险的评估水平 `A%WCd60Tc
62.simall business 小规模企业 i}zz!dJT
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63.accounting system 会计系统 ~c<8;,cjYR
64.test of control 控制测试 .)$MZyo
65.walk-through test 穿行测试 pDYJLh-C
66.communication 沟通 Hi=</ Wy;
67.flow chart 流程图 mv #hy
68.reperformance of internal control 重新执行 |&{S ~^$
69.audit evidence 审计证据 J _dgP[
70.substantive procedures 实质性程序 LEeA ,Y
71.assertions 认定 ^\Z+Xq1~/
72.esistence 存在 9Q}g
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73.occurrence 发生 Y%kOq`uT=n
74.completeness 完整性 b
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75.rights and obligations 权利和义务 WA,D=)GP
76.valuation and allocation 计价和分摊 =]-z?O6^`
77.cutoff 截止 7I'C'.6iM
78.accuracy 准确性 >W8"
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79.classification 分类 ~v;+-*t
80.inspection 检查 pZlsDM/=
81.supervision of counting 监盘 h'};spv
82.observation 观察 Q&vdBO/
83.confirmation 函证 $l"%o9ICG
84.computation 计算 xSd&xwP
85.analytical procedures 分析程序 _~;%zFX
86.vouch 核对 NJ.oM E@=
87.trace 追查 *E/ Mf
88.audit sampling 审计抽样 G 3,v'D5
89.error 误差 RC[Sa wA
90.expected error 预期误差 /q\e&&e
91.population 总体 *|g[Mn
92.sampling risk 抽样风险 #:0-t!<0C
93.non- sampling risk 非抽样风险 -$o0P'Vx
94.sampling unit 抽样单位 ih/E,B"
95.statistical sampling 统计抽样 mN}szW,
96.tolerable error 可容忍误差 YLQ0UeDN'
97.the risk of under reliance 信赖不足风险 /P@%{y
98.the risk of over reliance 信赖过度风险 QK+,63@D\=
99.the risk of incorrect rejection 误拒风险 qE[YZ(/f0&
100. the risk of incorrect acceptance 误受风险 )Ln".B
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101.working trial balance 试算平衡表 (1[59<cg]
102.index and cross-referencing 索引和交叉索引 '7el`Ff
103.cash receipt 现金收入 PBb&.<
104.cash disbursement 现金支出 xmcZN3 ){+
105.bank statement 银行对账单 $Y6\m`
106.bank reconciliation 银行存款余额调节表 g assOd
107.balance sheet date 资产负债表日 v;e8W9M
108.net realizable value 可变现净值 I:
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109.storeroom 仓库 ]}N
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110.sale invoice 销售发票 ').)0;
111.price list 价目表 #DFi-o&-
112.positive confirmation request 积极式询证函 wxo
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 MXcW
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115.receiving report 验收报告 0GrM:Lh y
116.gross margin 毛利 uB.kkkGZ M
117.manufacturing overhead 制造费用 }Cu[x'J
118.material requisition 领料单 jW`JThoq
119.inventory-taking 存货盘点 Icrnu}pl_
120.bond certificate 债券 9% T"W
121.stock certificate 股票 (^
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122.audit report 审计报告 \OVtvJV]
123.entity 被审计单位 i>YQ<A1
124.addressee of the audit report 审计报告的收件人 Mz6(M,hkq
125.unqualified opinion 无保留意见 1B2#uhT]r
126.qualified opinion 保留意见 )Q
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127.disclaimer of opinion 无法表示意见 vlbZ5
128.adverse opinion 否定意见