61.assessed level of material misstatement risk 重大错报风险的评估水平 d[?RL&hJO
62.simall business 小规模企业 O + aK#eF
63.accounting system 会计系统 "1gIR^S%9
64.test of control 控制测试 Lz1KDXr`)+
65.walk-through test 穿行测试 +}m`$B}mJ
66.communication 沟通 z/91v#}.
67.flow chart 流程图 )s>|;K{
68.reperformance of internal control 重新执行 h.?<(I
69.audit evidence 审计证据 Zw)=Y.y!
70.substantive procedures 实质性程序 cy@oAoBq
71.assertions 认定 _kBmKE
72.esistence 存在 >q;|
dn9
73.occurrence 发生 3DO*kM1s@
74.completeness 完整性 K_+M?ap_
75.rights and obligations 权利和义务 fP<==DK
76.valuation and allocation 计价和分摊 RK@K>)"f
77.cutoff 截止 =A5i84y.2u
78.accuracy 准确性 imADjBR]
79.classification 分类 U`)
";WN
80.inspection 检查 nrE.0Ue1
81.supervision of counting 监盘 dUB;ZB7
82.observation 观察 y3(~8n
83.confirmation 函证 |34k;l]E
84.computation 计算 !QdX+y<re
85.analytical procedures 分析程序 "
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86.vouch 核对 gIweL{Pc
87.trace 追查 I 8i|tQz
88.audit sampling 审计抽样 F$i50s
89.error 误差 J,v024TM
90.expected error 预期误差 ,8DC9yM,
91.population 总体 q>%.zc[x
92.sampling risk 抽样风险 G-D}J2r=F
93.non- sampling risk 非抽样风险 X7*ossv
94.sampling unit 抽样单位 MX*4
d{ l
95.statistical sampling 统计抽样 [|$C2Dhw=
96.tolerable error 可容忍误差 DBy%"/c
97.the risk of under reliance 信赖不足风险 0Bgj.?l
98.the risk of over reliance 信赖过度风险 ?ZTA3mV?+
99.the risk of incorrect rejection 误拒风险 [GCaRk>b,
100. the risk of incorrect acceptance 误受风险 9k93:#{WE
101.working trial balance 试算平衡表 t(UBs-t
102.index and cross-referencing 索引和交叉索引 yuq o ^i
103.cash receipt 现金收入 uWMSn
104.cash disbursement 现金支出 >G1]#'6;
105.bank statement 银行对账单 \|vo@E
106.bank reconciliation 银行存款余额调节表 ,V!Wo4M
107.balance sheet date 资产负债表日 pbh>RS=ri
108.net realizable value 可变现净值 on
hLhrZ
109.storeroom 仓库 86KK Y2
110.sale invoice 销售发票 PQi(Oc
111.price list 价目表 ~2[kCuu
112.positive confirmation request 积极式询证函 Z!q$d/1
113.negative confirmation request 消极式询证函 j<WsFVS
114.purchase requisition 请购单 NHU5JSlB
115.receiving report 验收报告 +bso4 }rS
116.gross margin 毛利 I<W<;A
117.manufacturing overhead 制造费用 p1GP@m,^n0
118.material requisition 领料单 f^}n#
119.inventory-taking 存货盘点 &n?RKcH}d
120.bond certificate 债券 0WZd $
121.stock certificate 股票 wg
k[_i
122.audit report 审计报告 ?;w`hA3ei
123.entity 被审计单位 k g(
}%Ih
124.addressee of the audit report 审计报告的收件人 U
|eh
125.unqualified opinion 无保留意见 d8Cd4qIXX
126.qualified opinion 保留意见 w$]wd`N}
127.disclaimer of opinion 无法表示意见 _^?_Vb
128.adverse opinion 否定意见