61.assessed level of material misstatement risk 重大错报风险的评估水平 g(-;_j!=
62.simall business 小规模企业 l5FuMk-
63.accounting system 会计系统 pT("2:)x
64.test of control 控制测试 $R A4U<
65.walk-through test 穿行测试 Z"6 2#VM
66.communication 沟通 GXT]K>LA
67.flow chart 流程图
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68.reperformance of internal control 重新执行 ?!bd!:(N
69.audit evidence 审计证据 \p5|}<Sr)
70.substantive procedures 实质性程序 N@k3$+ls
71.assertions 认定 =E&b=
72.esistence 存在 y=[gQJ6~r
73.occurrence 发生 FWuw/b$
74.completeness 完整性 i/NDWVFD
75.rights and obligations 权利和义务 pTcbq
76.valuation and allocation 计价和分摊 8 ne/=N|,
77.cutoff 截止 7)B&(2D&
78.accuracy 准确性 |w=Ec#)t4
79.classification 分类 "/Y<G
80.inspection 检查 nY OY"'z
81.supervision of counting 监盘 cb+l"FI7
82.observation 观察 RG&I\DTyt
83.confirmation 函证 -7k[Vg?
84.computation 计算 z(+&wa
85.analytical procedures 分析程序 ( :
86.vouch 核对 h aCKv
87.trace 追查 YnSbw3U.I
88.audit sampling 审计抽样 OFL|RLiD
89.error 误差 E_~x==cb
90.expected error 预期误差 doBN
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91.population 总体 BYS lKTh
92.sampling risk 抽样风险 $K})Q3FNi
93.non- sampling risk 非抽样风险 ,"B?_d6
94.sampling unit 抽样单位 VKy5=2&
95.statistical sampling 统计抽样 XlVc\?
96.tolerable error 可容忍误差 bMsECA&
97.the risk of under reliance 信赖不足风险 W]_g4,T>
98.the risk of over reliance 信赖过度风险 Y=E9zUF
99.the risk of incorrect rejection 误拒风险 0E-pA3M6
100. the risk of incorrect acceptance 误受风险 >:2}V]/;
101.working trial balance 试算平衡表
{=3B)+N
102.index and cross-referencing 索引和交叉索引 (VyA6a8
103.cash receipt 现金收入 UgR:qjI
104.cash disbursement 现金支出 I FsE!oDs4
105.bank statement 银行对账单 L x.jrF|&
106.bank reconciliation 银行存款余额调节表 FqwIJ|ct
107.balance sheet date 资产负债表日 :s"2Da3B
108.net realizable value 可变现净值 UgC)7
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109.storeroom 仓库 X]!D;7^
110.sale invoice 销售发票 W .U+.hR
111.price list 价目表 JdiP>KXV
112.positive confirmation request 积极式询证函 *hF^fxLbl
113.negative confirmation request 消极式询证函 +i. u< T
114.purchase requisition 请购单 \]8VwsP
115.receiving report 验收报告 'd/*BjNp)
116.gross margin 毛利 (0OM"`j
117.manufacturing overhead 制造费用 }#6xFTH
118.material requisition 领料单 v5T`K=qC
119.inventory-taking 存货盘点 C',6%6P
120.bond certificate 债券 !MoOKW
121.stock certificate 股票 hU"F;4p
122.audit report 审计报告 Iyyo3awc
123.entity 被审计单位 F.?01,J=1
124.addressee of the audit report 审计报告的收件人 F+ukAT
125.unqualified opinion 无保留意见 n(>C'<otj
126.qualified opinion 保留意见 p x#suy
127.disclaimer of opinion 无法表示意见 (rcMA>2=
128.adverse opinion 否定意见