61.assessed level of material misstatement risk 重大错报风险的评估水平 Wrm3U/>e
62.simall business 小规模企业 ;jKL B^4nX
63.accounting system 会计系统 r"VNq&v]9
64.test of control 控制测试 }_+) :<Db
65.walk-through test 穿行测试 Io/;+R.
66.communication 沟通 3@0!]z^W
67.flow chart 流程图 |*8X80<
68.reperformance of internal control 重新执行 =
""5
c
69.audit evidence 审计证据 O^3XhTW^\~
70.substantive procedures 实质性程序 -_
Z
71.assertions 认定 +mO/9m
72.esistence 存在 +
:b"0pu-H
73.occurrence 发生 m_;XhO
74.completeness 完整性 ZlQ&m
75.rights and obligations 权利和义务 >@Na6BH5v
76.valuation and allocation 计价和分摊 x|Ms2.!
77.cutoff 截止 @JJ{\?>
78.accuracy 准确性 SE
M-t
79.classification 分类 !<h-2YF<M
80.inspection 检查 ,n UovWN07
81.supervision of counting 监盘 zRR^v&.9K
82.observation 观察 T-js*
83.confirmation 函证 T.WN9=N
84.computation 计算 T7?z0DKi
85.analytical procedures 分析程序 7VLn$q]:
86.vouch 核对 )~w
bu2;
87.trace 追查 h6:|RGF
88.audit sampling 审计抽样 [XP\WG>s
89.error 误差 |uJjO>8]|
90.expected error 预期误差 (|tR>R.Wxg
91.population 总体 [a#*%H{OC
92.sampling risk 抽样风险 |A=~aQot
93.non- sampling risk 非抽样风险 5VGZ5,+<<
94.sampling unit 抽样单位 Ud#xgs'
95.statistical sampling 统计抽样 pT:6A[&
96.tolerable error 可容忍误差 8xoC9
!xt
97.the risk of under reliance 信赖不足风险 )<5hga][~a
98.the risk of over reliance 信赖过度风险 y
XCZs
99.the risk of incorrect rejection 误拒风险 :{-/b
100. the risk of incorrect acceptance 误受风险 !]8QOn7 =
101.working trial balance 试算平衡表 ,jy9\n*<t9
102.index and cross-referencing 索引和交叉索引 hXc:y0
0
103.cash receipt 现金收入 h,MaF<~
104.cash disbursement 现金支出 z;&J9r$`
105.bank statement 银行对账单 <II>io;
106.bank reconciliation 银行存款余额调节表 Ma ]*Pled
107.balance sheet date 资产负债表日 ]];LA!
n
108.net realizable value 可变现净值 }e>OmfxDBt
109.storeroom 仓库 *M6j)jqV
110.sale invoice 销售发票 U6YQ*%mZ_
111.price list 价目表 [q|8.>sB
112.positive confirmation request 积极式询证函 1E$^ul-v
113.negative confirmation request 消极式询证函 H_u%e*W
114.purchase requisition 请购单 Ol8Yf.e_
115.receiving report 验收报告 h9&0"LHr
116.gross margin 毛利 CI|#,^
117.manufacturing overhead 制造费用 [3v&j_
118.material requisition 领料单 X9YbTN
119.inventory-taking 存货盘点 (%4O\s#l
120.bond certificate 债券 NV\{$*j(|J
121.stock certificate 股票 f Q
f5%
122.audit report 审计报告 E/C3t2@-
123.entity 被审计单位 I\=&
v^]
124.addressee of the audit report 审计报告的收件人 e8)8QmB{o
125.unqualified opinion 无保留意见 cM=_i{c
126.qualified opinion 保留意见 }x"8v&3CM_
127.disclaimer of opinion 无法表示意见 ii ^Nxnc=
128.adverse opinion 否定意见