61.assessed level of material misstatement risk 重大错报风险的评估水平 l7rGz2:?
62.simall business 小规模企业 9u3~s<
63.accounting system 会计系统 2TR l@
64.test of control 控制测试 o6@Hj+,,
65.walk-through test 穿行测试 h
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66.communication 沟通 LU#DkuIG
67.flow chart 流程图 O@.afk"{
68.reperformance of internal control 重新执行 8,E#vQ55}(
69.audit evidence 审计证据 Jk$XL<t
70.substantive procedures 实质性程序 U}c[oA
71.assertions 认定
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72.esistence 存在 B3p[A k
73.occurrence 发生 EYwDv4H,g
74.completeness 完整性 Ri,8rf0u
75.rights and obligations 权利和义务 FZ!KZ!p
76.valuation and allocation 计价和分摊 V;b^b5yZ>
77.cutoff 截止 B{ i5UhxD
78.accuracy 准确性 Vrz6<c-'B
79.classification 分类 $gYy3y
80.inspection 检查 ?V6+o`bm
81.supervision of counting 监盘 <K8$00lm
82.observation 观察 u>~G)lx%
83.confirmation 函证 =~Ac=j!q
84.computation 计算 UOWOOdWSB
85.analytical procedures 分析程序 8}Pd- .se
86.vouch 核对 P,S$qD*4
87.trace 追查 #8N9@
88.audit sampling 审计抽样 0:W*_w0Ge
89.error 误差 uUAib<wdPL
90.expected error 预期误差 x;RjLI 4h
91.population 总体 8]DN]\\o
92.sampling risk 抽样风险 %cM2;a=2
93.non- sampling risk 非抽样风险 L{>XT
94.sampling unit 抽样单位 u9AXiv+K
95.statistical sampling 统计抽样 yFt'<{z[nL
96.tolerable error 可容忍误差 b";w\H
97.the risk of under reliance 信赖不足风险 :!vDX2o)\
98.the risk of over reliance 信赖过度风险 gnS0$kCJ:
99.the risk of incorrect rejection 误拒风险 >$gWeFu
100. the risk of incorrect acceptance 误受风险 sje}E+{[
101.working trial balance 试算平衡表 w!NtN4>
102.index and cross-referencing 索引和交叉索引 *+p9u 1B5
103.cash receipt 现金收入 .Gq)@{o>
104.cash disbursement 现金支出 9R XT
105.bank statement 银行对账单 MC5M><5\
106.bank reconciliation 银行存款余额调节表 wW4/]so M
107.balance sheet date 资产负债表日 MB<oWH[e)
108.net realizable value 可变现净值 ~%Y*2i
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109.storeroom 仓库 )t
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110.sale invoice 销售发票 A9lnQCsJ
111.price list 价目表 =bUVGjr%96
112.positive confirmation request 积极式询证函 0 T!_;IQ
113.negative confirmation request 消极式询证函 Sr_]R<
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114.purchase requisition 请购单 f1Ruaz-
115.receiving report 验收报告
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 a;p3Me7
118.material requisition 领料单 w'q}aQS
119.inventory-taking 存货盘点 6MfjB@
120.bond certificate 债券 I71kFtvcy*
121.stock certificate 股票 MVV9[f
122.audit report 审计报告 #vhxW=L`=
123.entity 被审计单位 GXC:~$N
124.addressee of the audit report 审计报告的收件人 9C5w!_b@
125.unqualified opinion 无保留意见 M%f96XUM
126.qualified opinion 保留意见 g/+P]c6/
127.disclaimer of opinion 无法表示意见 ;o;P2}zD
128.adverse opinion 否定意见