61.assessed level of material misstatement risk 重大错报风险的评估水平 GN-mrQo
62.simall business 小规模企业 i7ISX>%
63.accounting system 会计系统 K#*reJ}K
64.test of control 控制测试 uIcn{RZ_z
65.walk-through test 穿行测试 G:<`moKgL
66.communication 沟通 Uu!f,L;ty
67.flow chart 流程图 [!} :KD2yX
68.reperformance of internal control 重新执行 KC(xb5x
Y
69.audit evidence 审计证据 U Z.=aQ}M
70.substantive procedures 实质性程序 8CnRi
71.assertions 认定 ^\\Tx*#i
72.esistence 存在 1&^MfP}
73.occurrence 发生 L
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74.completeness 完整性 BDVHol*g
75.rights and obligations 权利和义务 oo.! .Kv
76.valuation and allocation 计价和分摊 G"X8}:}
77.cutoff 截止 4D['^q
78.accuracy 准确性 (WK&^,zQn
79.classification 分类 V6t,BJjS
80.inspection 检查 6T
+FH;h
81.supervision of counting 监盘 s:p[DEj-
82.observation 观察 HHq_
P/'
83.confirmation 函证 6b%WHLUeT
84.computation 计算 >tO`r.5u9
85.analytical procedures 分析程序 5m?8yT}
86.vouch 核对 SG-'R1
J
87.trace 追查 f8M$45A'
88.audit sampling 审计抽样 `D`sr[3n
89.error 误差 vk*=4}:
90.expected error 预期误差 BZud)l24
91.population 总体 0G7K8`a
92.sampling risk 抽样风险 >Y_*%QGH_
93.non- sampling risk 非抽样风险 S/Fkw4%
94.sampling unit 抽样单位 Fx5d:!]:$?
95.statistical sampling 统计抽样 ~=8u
N<
96.tolerable error 可容忍误差 0{dz5gUde
97.the risk of under reliance 信赖不足风险 9AxCiT.
98.the risk of over reliance 信赖过度风险 L3G \
99.the risk of incorrect rejection 误拒风险 _Qh
z3'I1
100. the risk of incorrect acceptance 误受风险 (T!9SU
101.working trial balance 试算平衡表 ~><
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102.index and cross-referencing 索引和交叉索引 h~(G$':^
103.cash receipt 现金收入 F1jglH/MF)
104.cash disbursement 现金支出 "I=\[l8t
105.bank statement 银行对账单 0Z0:,!
106.bank reconciliation 银行存款余额调节表 @y82L8G/
107.balance sheet date 资产负债表日 N@Y ljz
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108.net realizable value 可变现净值 = M]iIWQ@`
109.storeroom 仓库 YnxRg
110.sale invoice 销售发票 A5i :x$ww
111.price list 价目表 :JfE QIN
112.positive confirmation request 积极式询证函 tZ `z
113.negative confirmation request 消极式询证函 b&=5m
114.purchase requisition 请购单 oP!;\a( SL
115.receiving report 验收报告 vG;zJ#c
116.gross margin 毛利 PH>
b-n
117.manufacturing overhead 制造费用 SB5&A_tr
118.material requisition 领料单 xdf82)
119.inventory-taking 存货盘点 Y$Q|J4z
120.bond certificate 债券 /9zE^YcT
121.stock certificate 股票 Ma8_:7`>O
122.audit report 审计报告 C4hx@abA
123.entity 被审计单位 )(tM/r4`c&
124.addressee of the audit report 审计报告的收件人 ~(pmLZ<GW}
125.unqualified opinion 无保留意见 [@Q_(LQ-U
126.qualified opinion 保留意见 #]#sGmW/L
127.disclaimer of opinion 无法表示意见 H"C[&r
128.adverse opinion 否定意见