61.assessed level of material misstatement risk 重大错报风险的评估水平 z}v6!u|iZu
62.simall business 小规模企业 :Hdn&a
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63.accounting system 会计系统 g6:S"Em
64.test of control 控制测试 -g'[1
65.walk-through test 穿行测试 Vt-D8J\A
0
66.communication 沟通 +qsNz*@p"
67.flow chart 流程图 ^sxcBG
68.reperformance of internal control 重新执行 ]YcM45xg
69.audit evidence 审计证据 SXn\k;F<
70.substantive procedures 实质性程序 .Ua|KKK C
71.assertions 认定 P#5&D*`}h
72.esistence 存在 ml$"C
73.occurrence 发生 Td%[ -
74.completeness 完整性 J%c4-'l
75.rights and obligations 权利和义务 epa)~/sA
76.valuation and allocation 计价和分摊
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77.cutoff 截止 Id3i qAL
78.accuracy 准确性 W%@L7 xh
79.classification 分类 $Il?[4FF
80.inspection 检查 ,B]kX/W
81.supervision of counting 监盘 0`
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82.observation 观察 C
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83.confirmation 函证 ;C,D1_20Z
84.computation 计算 FZTBvdUYp
85.analytical procedures 分析程序 1:S75~b-`
86.vouch 核对 .0^-a=/
87.trace 追查 4%do.D*
88.audit sampling 审计抽样 NMYkEz(&R
89.error 误差 N<V,5
90.expected error 预期误差 O?|st$g
91.population 总体 ,
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92.sampling risk 抽样风险 _:4n&1{.
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93.non- sampling risk 非抽样风险 HhkubG)\
94.sampling unit 抽样单位 >,22@4
95.statistical sampling 统计抽样 6A$
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96.tolerable error 可容忍误差 A%S6&!I:(
97.the risk of under reliance 信赖不足风险 l!z0lh-J
98.the risk of over reliance 信赖过度风险 /(-X[[V
99.the risk of incorrect rejection 误拒风险 |ho|Kl `=
100. the risk of incorrect acceptance 误受风险 Gr
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101.working trial balance 试算平衡表 ^|KX)g
102.index and cross-referencing 索引和交叉索引 oW]~\vp^0
103.cash receipt 现金收入 h\GlyH~
104.cash disbursement 现金支出 %G!BbXlz
105.bank statement 银行对账单 ,#Y>
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106.bank reconciliation 银行存款余额调节表 Z3Le?cMt^
107.balance sheet date 资产负债表日 gKK*`
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108.net realizable value 可变现净值 67zCil
109.storeroom 仓库 w+<`>
110.sale invoice 销售发票 G5~ Jp#uA
111.price list 价目表 )LE SdX
112.positive confirmation request 积极式询证函 iYE:o{
113.negative confirmation request 消极式询证函 7I>@PVN
114.purchase requisition 请购单 x5/O.5>f
115.receiving report 验收报告 ^VCgc>x;
116.gross margin 毛利 fv?vO2nj
117.manufacturing overhead 制造费用 Ar@"
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118.material requisition 领料单 Ms8&$
119.inventory-taking 存货盘点 /$v0Rq9
120.bond certificate 债券 5AV5`<r.
121.stock certificate 股票 AN;SRl
122.audit report 审计报告 _G]f
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123.entity 被审计单位 I8=p_Ie
124.addressee of the audit report 审计报告的收件人 RGrra<
125.unqualified opinion 无保留意见 cTW3\S=
126.qualified opinion 保留意见 tY=sl_
127.disclaimer of opinion 无法表示意见 f=%k9Y*)
128.adverse opinion 否定意见