61.assessed level of material misstatement risk 重大错报风险的评估水平 uXGAcUx(
62.simall business 小规模企业 4Dd]:2|D
63.accounting system 会计系统 O+DYh=m*p
64.test of control 控制测试 /5>A 2y
65.walk-through test 穿行测试 6SAYe%e
66.communication 沟通 ~^3U@(:
67.flow chart 流程图 >T14
J'\
68.reperformance of internal control 重新执行 L1SZutWD?
69.audit evidence 审计证据 V1,4M _Z
70.substantive procedures 实质性程序 |t58n{V.O
71.assertions 认定 N40DL_-
72.esistence 存在 )h%tEY$AJ
73.occurrence 发生 ZoqE,ucH
74.completeness 完整性 .g_Kab3?L
75.rights and obligations 权利和义务 <5|:QLqy
76.valuation and allocation 计价和分摊 )RT:u)N
77.cutoff 截止 Fe 78YDx?
78.accuracy 准确性 Qyj:!-o
79.classification 分类 Z7MGBwP(
80.inspection 检查 8(:O5#
81.supervision of counting 监盘 I^``x+a
82.observation 观察 a0wpsl
iF
83.confirmation 函证 ^7`gf
84.computation 计算 ) @f6
85.analytical procedures 分析程序 s%zdP
86.vouch 核对 Q"GZh.m
87.trace 追查 7a%)/)<D
88.audit sampling 审计抽样 baR*4{]
89.error 误差 >\1j`/ :ZI
90.expected error 预期误差 Pfg.'Bl
91.population 总体 )f`oCXh
92.sampling risk 抽样风险 ~N+H7T.L
93.non- sampling risk 非抽样风险 A9y3B^\*
94.sampling unit 抽样单位 F^wm&:%{`
95.statistical sampling 统计抽样 =%crSuP
96.tolerable error 可容忍误差 eC$ Jdf
97.the risk of under reliance 信赖不足风险 ]n4G]ybK%
98.the risk of over reliance 信赖过度风险 =|3*Y0
99.the risk of incorrect rejection 误拒风险
t "[2^2G
100. the risk of incorrect acceptance 误受风险 0SDyE
101.working trial balance 试算平衡表 $?|$uMIafp
102.index and cross-referencing 索引和交叉索引 14 hE<u
103.cash receipt 现金收入 /V>yF&p
104.cash disbursement 现金支出 = iWn
T
105.bank statement 银行对账单 ;<K#h9#*7
106.bank reconciliation 银行存款余额调节表 |)YN"nqg
107.balance sheet date 资产负债表日 |#O>DdKHT
108.net realizable value 可变现净值 Cfst)[j
109.storeroom 仓库 'iEu1! t\0
110.sale invoice 销售发票 G9ra;.
111.price list 价目表 J+Zp<Wu-
112.positive confirmation request 积极式询证函 @VKN6yHH
113.negative confirmation request 消极式询证函 6Iv &c2
114.purchase requisition 请购单 2?(dS
115.receiving report 验收报告 ys}I~MK -
116.gross margin 毛利 &jE@i#
117.manufacturing overhead 制造费用 /baSAoh/e
118.material requisition 领料单 .arWbTR)~U
119.inventory-taking 存货盘点
Sk%*Zo{|
120.bond certificate 债券 a~Y`N73/c
121.stock certificate 股票 Au{J/G<W@
122.audit report 审计报告 nW_cjYS%
123.entity 被审计单位 0{.[#!CSk
124.addressee of the audit report 审计报告的收件人
s{T6qJ
125.unqualified opinion 无保留意见 *~jTE;J
126.qualified opinion 保留意见 :Mnl 1;oh
127.disclaimer of opinion 无法表示意见 JR
4fJG
128.adverse opinion 否定意见