61.assessed level of material misstatement risk 重大错报风险的评估水平 y~@zfJ5/^
62.simall business 小规模企业 v#d\YV{I
63.accounting system 会计系统 9ziFjP+1
64.test of control 控制测试 g-~ _gt7
65.walk-through test 穿行测试 r(46jV.sD:
66.communication 沟通 r~j
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67.flow chart 流程图 #e|o"R;/`
68.reperformance of internal control 重新执行 yJq< &g
69.audit evidence 审计证据 [eDrjf3m
70.substantive procedures 实质性程序 bj`\;_oo
71.assertions 认定 Y(.e e%;,
72.esistence 存在
MK=oGzK
73.occurrence 发生 At4\D+J{Vs
74.completeness 完整性
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75.rights and obligations 权利和义务 jTvcKm|q
76.valuation and allocation 计价和分摊 Wye* ~t
77.cutoff 截止 iM)K:L7d
78.accuracy 准确性 T8x)i\<
79.classification 分类 4a+gM._+O
80.inspection 检查 q[,p#uJ]
81.supervision of counting 监盘 ` 3qf}=Z`
82.observation 观察 alaL/p{O
83.confirmation 函证 ~v.mbh
84.computation 计算 G`Nw]_
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85.analytical procedures 分析程序 <\~v$=G
86.vouch 核对 oLT#'42+H
87.trace 追查 *9^8NY]
88.audit sampling 审计抽样 W2
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89.error 误差 IR6W'vA
90.expected error 预期误差 %N*[{j= ^
91.population 总体 `
kT\V'
92.sampling risk 抽样风险 gEd A
hfx
93.non- sampling risk 非抽样风险 $nO~A7
94.sampling unit 抽样单位 ayy\7b
95.statistical sampling 统计抽样 @M5+12FYt
96.tolerable error 可容忍误差 ](w)e
p~;3
97.the risk of under reliance 信赖不足风险 Hd|[>4 Z
98.the risk of over reliance 信赖过度风险 9&n9J^3L
99.the risk of incorrect rejection 误拒风险 4XjwU`
100. the risk of incorrect acceptance 误受风险 ny5P*yWEh
101.working trial balance 试算平衡表 d_yvG.#C
102.index and cross-referencing 索引和交叉索引 ^l!SIu
103.cash receipt 现金收入 }qn>#ETi
104.cash disbursement 现金支出 ,t9EL 21
105.bank statement 银行对账单 fp' '+R[
106.bank reconciliation 银行存款余额调节表 hCcI]#S&
107.balance sheet date 资产负债表日 gyw=1q+
108.net realizable value 可变现净值 *#T:
_
109.storeroom 仓库 .\R9tt}
110.sale invoice 销售发票 j=l2\W#}
111.price list 价目表
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112.positive confirmation request 积极式询证函 6]brL.eGj
113.negative confirmation request 消极式询证函 2/&=:,"t,B
114.purchase requisition 请购单 ba|xf@=&
115.receiving report 验收报告 xE:jcA
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116.gross margin 毛利 \,Y
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117.manufacturing overhead 制造费用 ^k=<+*9
118.material requisition 领料单 atTR6%!6
119.inventory-taking 存货盘点 E(~7NRRm
120.bond certificate 债券 1<r!9x9G
121.stock certificate 股票 $hhXsu=
122.audit report 审计报告 4YfM.~
6
123.entity 被审计单位 {r_HcI(h
124.addressee of the audit report 审计报告的收件人 Nk7y2[
125.unqualified opinion 无保留意见 o[ZjXLJzV
126.qualified opinion 保留意见 *D?=Ts
127.disclaimer of opinion 无法表示意见 u cpU$+
128.adverse opinion 否定意见