61.assessed level of material misstatement risk 重大错报风险的评估水平 ,~l4-x.,
62.simall business 小规模企业 '?{L
gj^R
63.accounting system 会计系统 Q4N0j' QA
64.test of control 控制测试 %t:13eM
65.walk-through test 穿行测试 (0?FZ.9%
66.communication 沟通 K3rsew
n
67.flow chart 流程图 5Go@1X]I
68.reperformance of internal control 重新执行 Tn>L?
69.audit evidence 审计证据 NcSi %]
70.substantive procedures 实质性程序 =3;!
5P
71.assertions 认定 ;\/RgN
72.esistence 存在 w/(2fU (
73.occurrence 发生 />PH{ l
74.completeness 完整性 ({C|(v9C7
75.rights and obligations 权利和义务 O4a~(*f
76.valuation and allocation 计价和分摊 YsTF
10
77.cutoff 截止 su8()]|0x
78.accuracy 准确性 d,j)JnY3V
79.classification 分类 nnd-d+$
80.inspection 检查 "Vwk&~B%
81.supervision of counting 监盘 hrfSe $8
82.observation 观察 8D^ iQBA
83.confirmation 函证 }72 +i
84.computation 计算 6gq`V,
85.analytical procedures 分析程序 v?DA>
86.vouch 核对 LN'})CI8m
87.trace 追查 ai4ro"H
88.audit sampling 审计抽样 }:b) =fs
89.error 误差 OF!n}.O(
90.expected error 预期误差 0
{Zwg0&
91.population 总体 8..g\ZT
92.sampling risk 抽样风险 N\hHu6
93.non- sampling risk 非抽样风险 dFnu&u"
94.sampling unit 抽样单位
;,B $lgF
95.statistical sampling 统计抽样 >+ Im:fD
96.tolerable error 可容忍误差 6:G::"ew
97.the risk of under reliance 信赖不足风险 _ukBp*u
98.the risk of over reliance 信赖过度风险 3J^'x
99.the risk of incorrect rejection 误拒风险 ;|Rrtf9
100. the risk of incorrect acceptance 误受风险 cT'<,#^/
101.working trial balance 试算平衡表 {r?Ly1 5
102.index and cross-referencing 索引和交叉索引 0'` #I
103.cash receipt 现金收入 p,OB;Ncf/
104.cash disbursement 现金支出 %i.;~>
105.bank statement 银行对账单 9 NC'iFQ#
106.bank reconciliation 银行存款余额调节表 $n<
X'7@0
107.balance sheet date 资产负债表日 _w9:([_
108.net realizable value 可变现净值 ?NUDHUn_
109.storeroom 仓库 <r8s=<:
110.sale invoice 销售发票 uup>WW
111.price list 价目表 ~NwX,-ri
112.positive confirmation request 积极式询证函 F8*P/<P1cK
113.negative confirmation request 消极式询证函 {
%af
114.purchase requisition 请购单 +[=%W
115.receiving report 验收报告 L' x[wM0w;
116.gross margin 毛利 <%LN3T
117.manufacturing overhead 制造费用 (V8lmp-F
118.material requisition 领料单 g; ZVoD
119.inventory-taking 存货盘点 XZpF<7l
120.bond certificate 债券 G:|=d0
121.stock certificate 股票 )^Md
^\?
122.audit report 审计报告 (d=knoo7A
123.entity 被审计单位 e5m-7{h@
124.addressee of the audit report 审计报告的收件人 V#d8fRm
125.unqualified opinion 无保留意见 { Em fw9L
126.qualified opinion 保留意见 rqi|8gKY
127.disclaimer of opinion 无法表示意见 6^Ax3#q
128.adverse opinion 否定意见