61.assessed level of material misstatement risk 重大错报风险的评估水平 @aPu}Hi
62.simall business 小规模企业 )1yUV*6
63.accounting system 会计系统 ZtK%b+MBP
64.test of control 控制测试 MUt^mu$86
65.walk-through test 穿行测试 wbF1>{/"
66.communication 沟通 2,QApW_Y
67.flow chart 流程图 6Oqnb+
68.reperformance of internal control 重新执行 E?5B>Jer#
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 r
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71.assertions 认定 k49n9EX
72.esistence 存在 cM'[;u
73.occurrence 发生 ]=XL9MI
74.completeness 完整性 \U =>
75.rights and obligations 权利和义务 1B]wSvP@
76.valuation and allocation 计价和分摊 DdZ_2B2
77.cutoff 截止 U,3K6AZA 7
78.accuracy 准确性 C]cT*B^
79.classification 分类 LFM5W&?
80.inspection 检查 ?;7>`F6ld
81.supervision of counting 监盘 H.G^!0j;
82.observation 观察 ,?N_67
83.confirmation 函证 ,7$uh):
84.computation 计算 yT9RNo/w
85.analytical procedures 分析程序
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86.vouch 核对 -+2xdLa63
87.trace 追查 4)Wzj4qW
88.audit sampling 审计抽样 n~cm?"
89.error 误差 Jt^JE{m9%
90.expected error 预期误差 0_Z|y/I.
91.population 总体 M#<fh:>
92.sampling risk 抽样风险 E6\~/=X=%
93.non- sampling risk 非抽样风险 X1QZEl
94.sampling unit 抽样单位 ~=]@],{
95.statistical sampling 统计抽样 FNRE_83
96.tolerable error 可容忍误差 y/*Tvb #TJ
97.the risk of under reliance 信赖不足风险 6D]G*gwk[
98.the risk of over reliance 信赖过度风险 PsT v\!
99.the risk of incorrect rejection 误拒风险 B9Tztg
100. the risk of incorrect acceptance 误受风险 z`{zqP:
101.working trial balance 试算平衡表 wq`Kyhk
102.index and cross-referencing 索引和交叉索引 D_kzR
103.cash receipt 现金收入 03\8e?$
104.cash disbursement 现金支出 Y-k~ 7{7
105.bank statement 银行对账单 :rc[j@|pH
106.bank reconciliation 银行存款余额调节表 q
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107.balance sheet date 资产负债表日 *J5euA5=
108.net realizable value 可变现净值 ~4gKA
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109.storeroom 仓库 mK&9p{4#U
110.sale invoice 销售发票 :u+#:8u
111.price list 价目表 W%QtJB1)
112.positive confirmation request 积极式询证函 j@\/]oL^We
113.negative confirmation request 消极式询证函 dp W%LXM_
114.purchase requisition 请购单 n,LKkOG
115.receiving report 验收报告 JNCtsfd
116.gross margin 毛利 V!tBipX%
117.manufacturing overhead 制造费用
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118.material requisition 领料单 UeeV+xU
119.inventory-taking 存货盘点 wA&)y>n-
120.bond certificate 债券 !sWBj'[>
121.stock certificate 股票 %+J*oFwQu
122.audit report 审计报告 .Sw'Bo!Ee
123.entity 被审计单位 ZO$T/GE6%
124.addressee of the audit report 审计报告的收件人 mQuaO#
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125.unqualified opinion 无保留意见 4'|:SyOm
126.qualified opinion 保留意见 6;V1PK>9
127.disclaimer of opinion 无法表示意见 IcA~f@
128.adverse opinion 否定意见