61.assessed level of material misstatement risk 重大错报风险的评估水平 NQ=YT
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62.simall business 小规模企业 4tWI)}+ak
63.accounting system 会计系统 KHiJOeLc
64.test of control 控制测试 ZeV)/g,w
65.walk-through test 穿行测试 6>J#M
66.communication 沟通 LXl! !i%
67.flow chart 流程图 +06j+I
68.reperformance of internal control 重新执行 @kymL8"2w
69.audit evidence 审计证据 r U5'hK
70.substantive procedures 实质性程序 #IDCCD^1=
71.assertions 认定 gvYs<,:
72.esistence 存在 `;@4f|N9
73.occurrence 发生 b*
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74.completeness 完整性 R0'EoX
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 4y.[tk5
77.cutoff 截止 l0)uu4|
78.accuracy 准确性 1YL5 ![T
79.classification 分类 N3) v,S-
80.inspection 检查 V;(LeuDH|
81.supervision of counting 监盘 >j3N-;o@?
82.observation 观察 Fwqf4&/
83.confirmation 函证 YZ@-0_Z
84.computation 计算 nrBitu,
85.analytical procedures 分析程序 ?C3cPt"
86.vouch 核对 W9"I++~f
87.trace 追查 gZv<_0N
88.audit sampling 审计抽样 *E'K{?-K
89.error 误差 ]9Hy
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90.expected error 预期误差 gG>>ynn
91.population 总体 R3A^VE;qP
92.sampling risk 抽样风险 RUKSGj_NJ
93.non- sampling risk 非抽样风险 Y2EN!{YU
94.sampling unit 抽样单位 :_*Q
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95.statistical sampling 统计抽样 63=m11Z4
96.tolerable error 可容忍误差 ) /'s&
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97.the risk of under reliance 信赖不足风险 3LREue7Gr
98.the risk of over reliance 信赖过度风险 zdE^v{}|
99.the risk of incorrect rejection 误拒风险 .<dmdqk]
100. the risk of incorrect acceptance 误受风险 TZg7BLfy
101.working trial balance 试算平衡表 5@ug1F&
102.index and cross-referencing 索引和交叉索引 ig{5]wZ(
103.cash receipt 现金收入 @@jdF-Utj;
104.cash disbursement 现金支出 >^&+,*tsS4
105.bank statement 银行对账单 $'q(Z@
106.bank reconciliation 银行存款余额调节表 "Cb<~Dy
107.balance sheet date 资产负债表日 !=:c8V
108.net realizable value 可变现净值 [eRMlSXA
109.storeroom 仓库 pyKag;ZtP
110.sale invoice 销售发票 )w-?|2-w5
111.price list 价目表 AK
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112.positive confirmation request 积极式询证函 intf%T5#
113.negative confirmation request 消极式询证函 ^> fs
114.purchase requisition 请购单 7_,gAE:kG
115.receiving report 验收报告 \BL9}5y
116.gross margin 毛利 S6]':
117.manufacturing overhead 制造费用 {Y Ymt!Ic
118.material requisition 领料单 nP^$p C
119.inventory-taking 存货盘点 ?}[keSEh>
120.bond certificate 债券 ?F/3]lsggT
121.stock certificate 股票 0N.
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122.audit report 审计报告 YVT^}7#
123.entity 被审计单位 k&b>-QP6
124.addressee of the audit report 审计报告的收件人 GSp1,E2J
125.unqualified opinion 无保留意见 PW
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126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 4"
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128.adverse opinion 否定意见