61.assessed level of material misstatement risk 重大错报风险的评估水平 /r_~:3F
62.simall business 小规模企业 <id}<H
63.accounting system 会计系统 ,-z9 #t
64.test of control 控制测试 XkyKBg-
65.walk-through test 穿行测试 10H)^p%3+
66.communication 沟通 |^@dFOz
67.flow chart 流程图 VE8;sGaJ
68.reperformance of internal control 重新执行 o6//IOZ
69.audit evidence 审计证据 4V~?.
70.substantive procedures 实质性程序 0T46sm r
71.assertions 认定 =Fdg/X1
72.esistence 存在 qoAj]
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73.occurrence 发生 '}Ri`
74.completeness 完整性 8zMu7,E
75.rights and obligations 权利和义务 \(%Y%?dy
76.valuation and allocation 计价和分摊 (
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77.cutoff 截止 f|sFlUu&
78.accuracy 准确性 rSrIEP,c'
79.classification 分类
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80.inspection 检查 tY
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81.supervision of counting 监盘 t:fFU1x
82.observation 观察 U)3DQ6T99
83.confirmation 函证 cYqfsd# B
84.computation 计算 H8"@iE,
85.analytical procedures 分析程序 +k`!QM>e-
86.vouch 核对 a. z;t8
87.trace 追查 <\;#jF%V
88.audit sampling 审计抽样 c*@G
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89.error 误差 -+O
9<3ly
90.expected error 预期误差 ~}<DG1!
91.population 总体 ZI=v.wa
92.sampling risk 抽样风险 q/n,,!
93.non- sampling risk 非抽样风险 GQ
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94.sampling unit 抽样单位 "Y\_
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95.statistical sampling 统计抽样 HF(KN{0.B
96.tolerable error 可容忍误差 l<N}!lG|
97.the risk of under reliance 信赖不足风险 nMJ#<'v^!2
98.the risk of over reliance 信赖过度风险 -{ZWo:,r~q
99.the risk of incorrect rejection 误拒风险 >KJ+-QuO&
100. the risk of incorrect acceptance 误受风险 &iV,W4
101.working trial balance 试算平衡表 p}cw{
102.index and cross-referencing 索引和交叉索引 ooQQ-?"m
103.cash receipt 现金收入 9:M`
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104.cash disbursement 现金支出 F;]%V%F.X
105.bank statement 银行对账单 {D=@n4
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106.bank reconciliation 银行存款余额调节表 @9"J|}
107.balance sheet date 资产负债表日 s-v
108.net realizable value 可变现净值 GI&h`X5,e
109.storeroom 仓库 Z4\=*ic@
110.sale invoice 销售发票 QqU!Najf
111.price list 价目表 Jkek-m
112.positive confirmation request 积极式询证函 & \f{E\
A#
113.negative confirmation request 消极式询证函 k1!@^A
114.purchase requisition 请购单 e2A-;4?_
115.receiving report 验收报告 bcYF\@};
116.gross margin 毛利 Ih"XV
117.manufacturing overhead 制造费用 mWvl38
118.material requisition 领料单 #{\%rWnCm
119.inventory-taking 存货盘点 )vSRHE
120.bond certificate 债券 Ywwu0.H<
121.stock certificate 股票 5s].
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122.audit report 审计报告 :eCU/BC4
123.entity 被审计单位 cMOyo<F#^=
124.addressee of the audit report 审计报告的收件人 sQ\8>[]
125.unqualified opinion 无保留意见 J Px~VnE%%
126.qualified opinion 保留意见 GI1
127.disclaimer of opinion 无法表示意见 Ct>GYk$
128.adverse opinion 否定意见