61.assessed level of material misstatement risk 重大错报风险的评估水平 Gr
a(DGX
62.simall business 小规模企业 ^"N sb &
63.accounting system 会计系统 rH<iUiA?O
64.test of control 控制测试 ErDt~FH
65.walk-through test 穿行测试 $*u{i4b
66.communication 沟通 U2(|/M+
67.flow chart 流程图 }M I9?\"q
68.reperformance of internal control 重新执行 G?OwhX
69.audit evidence 审计证据 `*1059
70.substantive procedures 实质性程序 &_!g|-
71.assertions 认定 XS'0fq a
72.esistence 存在 `Y`QxU!d%
73.occurrence 发生 \I4*|6kA
74.completeness 完整性 sa71Vh{
75.rights and obligations 权利和义务 jSj
(ZU6
76.valuation and allocation 计价和分摊 G)E#wh_S^
77.cutoff 截止 u/h!i@_w[
78.accuracy 准确性 W]v[Xm$q
79.classification 分类 $K,6!FyBa
80.inspection 检查 X|WAUp?
81.supervision of counting 监盘 >iCk
vQ
82.observation 观察 bh8IF,@a
83.confirmation 函证 9N[vNg<n
84.computation 计算 NNQro)Lpe
85.analytical procedures 分析程序 ]o(&J7Z6-
86.vouch 核对 U*'
YGv
87.trace 追查 ]bq<vI%
88.audit sampling 审计抽样 5[Ryc[
89.error 误差 3pp
Y@_1
90.expected error 预期误差 #6tb{ws3
91.population 总体 E!4Qc+.
92.sampling risk 抽样风险 ?6bk&"T?
93.non- sampling risk 非抽样风险 "5-S:+
94.sampling unit 抽样单位
N>fC"
95.statistical sampling 统计抽样 oJk$ +v6
96.tolerable error 可容忍误差 USnKj_e
97.the risk of under reliance 信赖不足风险 m_TZY_;
98.the risk of over reliance 信赖过度风险 T1y,L<7?
99.the risk of incorrect rejection 误拒风险 !8|] R
100. the risk of incorrect acceptance 误受风险 R;X8%'
101.working trial balance 试算平衡表 CMIjc(m
102.index and cross-referencing 索引和交叉索引 X^#.4:>.
103.cash receipt 现金收入 fWR]L47n
104.cash disbursement 现金支出 qO<'_7TN[
105.bank statement 银行对账单 sq_N
!
106.bank reconciliation 银行存款余额调节表 Hy<4q^3$G
107.balance sheet date 资产负债表日 <:u)C;
108.net realizable value 可变现净值 nFl=D=50-
109.storeroom 仓库 #zcp!WE.OI
110.sale invoice 销售发票 bl>MD8bzLE
111.price list 价目表 d0b--v/
112.positive confirmation request 积极式询证函
#EpDIL
113.negative confirmation request 消极式询证函 >?,arER
114.purchase requisition 请购单 E5lC'@D cz
115.receiving report 验收报告 %<e\s6|P:
116.gross margin 毛利 p;VqkSQ76
117.manufacturing overhead 制造费用 O,_2djd
118.material requisition 领料单 -;z&">
119.inventory-taking 存货盘点 T[=XGAJ
120.bond certificate 债券 j\nnx8`7
121.stock certificate 股票 J,fXXi)J
122.audit report 审计报告 <?P UF,
123.entity 被审计单位 $}S5&
124.addressee of the audit report 审计报告的收件人 VwoCRq*
125.unqualified opinion 无保留意见 fV3!x,H
126.qualified opinion 保留意见 n%Xw6qV:
127.disclaimer of opinion 无法表示意见 Uq/(xh,t5
128.adverse opinion 否定意见