61.assessed level of material misstatement risk 重大错报风险的评估水平 MZ0uc2L=
62.simall business 小规模企业 x1A^QIuxO
63.accounting system 会计系统 'fK_J}+P
64.test of control 控制测试 ]1D>3
65.walk-through test 穿行测试 Nnv&~D>
66.communication 沟通 rKi)VVkx_
67.flow chart 流程图 @,zBZNX
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68.reperformance of internal control 重新执行 j-yD;N
69.audit evidence 审计证据 UP, 0`fh(y
70.substantive procedures 实质性程序 zU1rjh
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71.assertions 认定 ojyG|Y
72.esistence 存在 aY3kww`
73.occurrence 发生 ~{+J~5!;<H
74.completeness 完整性 P=u )Q _
75.rights and obligations 权利和义务 DYzVV(_J"
76.valuation and allocation 计价和分摊 _)%4NjWKk
77.cutoff 截止 U0)(k}Q)
78.accuracy 准确性 ?\^u},HnE|
79.classification 分类 4b7}Sr=`
80.inspection 检查 _>3GNvS
81.supervision of counting 监盘 QKHm OVh]
82.observation 观察 N} Q,
83.confirmation 函证 -4GSGR'L&y
84.computation 计算 : PQA9U|
85.analytical procedures 分析程序 5{cAawU.
86.vouch 核对 %>24.i"l
87.trace 追查 . dM 0
88.audit sampling 审计抽样 qn4Dm ^
89.error 误差
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90.expected error 预期误差 /dWuHS
91.population 总体 {/B) YR
92.sampling risk 抽样风险 ?:H9xJ_^
93.non- sampling risk 非抽样风险 C"0gAN
94.sampling unit 抽样单位 ;5 IS58L
95.statistical sampling 统计抽样 TXrC5AJx
96.tolerable error 可容忍误差 U/jJ@8
97.the risk of under reliance 信赖不足风险 *sL'6"#Cre
98.the risk of over reliance 信赖过度风险 -U;s,>\)
99.the risk of incorrect rejection 误拒风险 BB>7%~3f
100. the risk of incorrect acceptance 误受风险 _Zb_9&
101.working trial balance 试算平衡表 kTFN.kQx@
102.index and cross-referencing 索引和交叉索引 C ,fIwqOr3
103.cash receipt 现金收入 1b_->_9
104.cash disbursement 现金支出 39k
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105.bank statement 银行对账单 u6 B (f;
106.bank reconciliation 银行存款余额调节表 0*tEuJ7
107.balance sheet date 资产负债表日 ",~3&wx
108.net realizable value 可变现净值 J!yc9
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109.storeroom 仓库 )FU4i N)ei
110.sale invoice 销售发票 !q7M+j4
111.price list 价目表 ;#f%vs>Y7i
112.positive confirmation request 积极式询证函 xn6E f"
113.negative confirmation request 消极式询证函 6E_YQbdy
114.purchase requisition 请购单 $F/&/Aa
115.receiving report 验收报告 b*p,s9k7
116.gross margin 毛利 9N'$Y*. d<
117.manufacturing overhead 制造费用 {P = {)
118.material requisition 领料单 Y-9]J(
119.inventory-taking 存货盘点 L;BYPZR
120.bond certificate 债券
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121.stock certificate 股票 P *%bG 4
122.audit report 审计报告 ~vF.k,
123.entity 被审计单位 QjQJ
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124.addressee of the audit report 审计报告的收件人 Dq-h`lh!D#
125.unqualified opinion 无保留意见 E]ZM`bex&
126.qualified opinion 保留意见 A= ,q&
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见