61.assessed level of material misstatement risk 重大错报风险的评估水平 bB)$=7\
62.simall business 小规模企业 ..5.":
63.accounting system 会计系统 i
-9W8A
64.test of control 控制测试 qHvU4v
65.walk-through test 穿行测试 cG&@PO]+.
66.communication 沟通 z<%dWz
67.flow chart 流程图 _9dW+
68.reperformance of internal control 重新执行 ;p7R~17
69.audit evidence 审计证据 G'`^U}9V\
70.substantive procedures 实质性程序 nzZs2
71.assertions 认定 KWM.e1(
72.esistence 存在 UCj:]!P
73.occurrence 发生 zK>m4+)~
74.completeness 完整性 0+&K;
75.rights and obligations 权利和义务 >f4[OBc
76.valuation and allocation 计价和分摊 uzT+,
77.cutoff 截止 SAdo9m'
78.accuracy 准确性 ,f@j4*)
79.classification 分类
BLAF{vVaf
80.inspection 检查 ^j@+!A_.Q
81.supervision of counting 监盘 ObJ-XNcNH
82.observation 观察 9GsG* $-I
83.confirmation 函证 >I-rsw2
84.computation 计算 YkE_7r(1
85.analytical procedures 分析程序 7rYBFSp
86.vouch 核对 +Jm vB6s
87.trace 追查 maa$kg8U*!
88.audit sampling 审计抽样 e*}:tH
89.error 误差 &8yGV i
90.expected error 预期误差 :iGK9I
91.population 总体 4>HaKJ-c#
92.sampling risk 抽样风险 $|@pY| f
93.non- sampling risk 非抽样风险 )a5ON8?
94.sampling unit 抽样单位 [#YzU^^Ib
95.statistical sampling 统计抽样 a47e
96.tolerable error 可容忍误差 >?_}NZ,y
97.the risk of under reliance 信赖不足风险 r)Vpt
fg;
98.the risk of over reliance 信赖过度风险 vz|(KN[
99.the risk of incorrect rejection 误拒风险 vxug>2
100. the risk of incorrect acceptance 误受风险 |ICn/r~
101.working trial balance 试算平衡表 sAPQbTSM
102.index and cross-referencing 索引和交叉索引 FS=LpvOG)
103.cash receipt 现金收入 \B:k|Pw6~
104.cash disbursement 现金支出 G
B,O
105.bank statement 银行对账单 ]*g f$D
106.bank reconciliation 银行存款余额调节表 m`):= ^nC
107.balance sheet date 资产负债表日 bg/=P>2
108.net realizable value 可变现净值 $|7=$~y
109.storeroom 仓库 W /*?y &
110.sale invoice 销售发票 @2mWNYHR*>
111.price list 价目表 ExN$J
112.positive confirmation request 积极式询证函 t)uxW
7
113.negative confirmation request 消极式询证函 rqnxR q
114.purchase requisition 请购单 G
9V2(P
115.receiving report 验收报告 fJ0V|o
116.gross margin 毛利 h_\(
$"
117.manufacturing overhead 制造费用 Bo14t*(
118.material requisition 领料单 hW9!
119.inventory-taking 存货盘点 )q.ZzijG/
120.bond certificate 债券 w\UAKN60
121.stock certificate 股票 dG8mE&$g
122.audit report 审计报告 ^Sj;~
123.entity 被审计单位 jKo9y
124.addressee of the audit report 审计报告的收件人 R'6(eA[K
125.unqualified opinion 无保留意见 mP/#hwzB&q
126.qualified opinion 保留意见 PIXqd,
127.disclaimer of opinion 无法表示意见 FCOa|IKsN
128.adverse opinion 否定意见