61.assessed level of material misstatement risk 重大错报风险的评估水平 }|wv]U~
62.simall business 小规模企业 Yu3zM79'k
63.accounting system 会计系统 ?jO 5 9n
64.test of control 控制测试 V[;M&=,"
65.walk-through test 穿行测试 %.HJK
66.communication 沟通 `BY&>WY[
67.flow chart 流程图 .Y*f2A.v
68.reperformance of internal control 重新执行 _.V?A*
69.audit evidence 审计证据 v;EQ, NL
70.substantive procedures 实质性程序 ?GT@puJS-
71.assertions 认定 ) R2XU
72.esistence 存在 1X1 NtS@
73.occurrence 发生 !>$4]FkV
74.completeness 完整性
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75.rights and obligations 权利和义务 s!+
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76.valuation and allocation 计价和分摊 1Sz
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77.cutoff 截止 Vw{*P2v)
78.accuracy 准确性 FnFb[I@eu
79.classification 分类 PWr(*ZP>hI
80.inspection 检查 YT#3n
81.supervision of counting 监盘 ^jE8+h
82.observation 观察 ;#/@+4@a&
83.confirmation 函证 C.Uju`3
84.computation 计算 P9Q~r<7n
85.analytical procedures 分析程序 DKL@wr}8
86.vouch 核对 p#P~Q/;
87.trace 追查 $md%xmQ[
88.audit sampling 审计抽样 ]< l6s
89.error 误差 0&+k.Vg
90.expected error 预期误差 XXZaKgsq
91.population 总体 23F/\2MSG
92.sampling risk 抽样风险 uQ1@b-e`5
93.non- sampling risk 非抽样风险 )cJ#-M2
94.sampling unit 抽样单位 `>C<}xO
95.statistical sampling 统计抽样 7,
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96.tolerable error 可容忍误差 K>Fqf
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97.the risk of under reliance 信赖不足风险 2}6%qgnT-
98.the risk of over reliance 信赖过度风险 C4$:mJ>y
99.the risk of incorrect rejection 误拒风险 :M3
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100. the risk of incorrect acceptance 误受风险 D/y bFk
101.working trial balance 试算平衡表 'dG%oDHX]P
102.index and cross-referencing 索引和交叉索引 LpbsYl
103.cash receipt 现金收入 OR1DYHHT/1
104.cash disbursement 现金支出 ZUm?*.g\^
105.bank statement 银行对账单 /^SAC%PD
106.bank reconciliation 银行存款余额调节表 6fo3:P*O
107.balance sheet date 资产负债表日 gmKGy@]
108.net realizable value 可变现净值 }Db[ 4
109.storeroom 仓库 n:
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110.sale invoice 销售发票 Q#I"_G&{
111.price list 价目表 K7knK
112.positive confirmation request 积极式询证函 Kb#4ILA
113.negative confirmation request 消极式询证函 :$;Fhf<5
114.purchase requisition 请购单 |y;}zQB-dH
115.receiving report 验收报告 "Mw[P [w*
116.gross margin 毛利 5^<h}u9
117.manufacturing overhead 制造费用 AN:sQX`
118.material requisition 领料单 ]B"'}%>ez
119.inventory-taking 存货盘点 g,tjm(
120.bond certificate 债券 8I20*#
121.stock certificate 股票 6k{2 +P
122.audit report 审计报告 E907fX[R~
123.entity 被审计单位 \J. .*,'
124.addressee of the audit report 审计报告的收件人 u-Ddq~;|
125.unqualified opinion 无保留意见 T3UMCqc=
126.qualified opinion 保留意见 H`bSYjgM!
127.disclaimer of opinion 无法表示意见 RoA?p;]<
128.adverse opinion 否定意见