61.assessed level of material misstatement risk 重大错报风险的评估水平 EugRC
62.simall business 小规模企业 UX+vU@Co[
63.accounting system 会计系统 %x.du9
64.test of control 控制测试
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65.walk-through test 穿行测试 MuJP.]5>`
66.communication 沟通 ua"2nVxK_K
67.flow chart 流程图 m]vS"AdX
68.reperformance of internal control 重新执行 Y[l<fbh(}
69.audit evidence 审计证据 "fr{:'HX
70.substantive procedures 实质性程序 V@g v
71.assertions 认定 Vm8@LA
72.esistence 存在 3&>0'h
73.occurrence 发生 HKr}"`I.
74.completeness 完整性 DK
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75.rights and obligations 权利和义务 4Q/{lqG
76.valuation and allocation 计价和分摊 2"HTD|yy
77.cutoff 截止 O wuc9
78.accuracy 准确性 (H5#r2h%Y
79.classification 分类 8v z h5,U
80.inspection 检查
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81.supervision of counting 监盘 p^|6 /b
82.observation 观察 "={* 0P
83.confirmation 函证 re_nb)4g
84.computation 计算 Fgi`g{N
85.analytical procedures 分析程序 jQxhR
86.vouch 核对 |_+#&x
87.trace 追查 T60pw
88.audit sampling 审计抽样 5JhvYsf3_
89.error 误差 Ml$<x"Q
90.expected error 预期误差 k_{?{:X;y
91.population 总体 67hfv e
92.sampling risk 抽样风险 *L9v(Kc
93.non- sampling risk 非抽样风险 m";..V
94.sampling unit 抽样单位 JOpH
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95.statistical sampling 统计抽样 V y$*v
96.tolerable error 可容忍误差 O!%T<2i3
97.the risk of under reliance 信赖不足风险 ;@T0wd_i|
98.the risk of over reliance 信赖过度风险 =Q{?!
99.the risk of incorrect rejection 误拒风险 q\}+]|nGs
100. the risk of incorrect acceptance 误受风险 d|oO2yzWv
101.working trial balance 试算平衡表 2,dWD<h
102.index and cross-referencing 索引和交叉索引 (:qc[,m
103.cash receipt 现金收入 ;}iB9 Tl
104.cash disbursement 现金支出
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105.bank statement 银行对账单 =/_u k{
106.bank reconciliation 银行存款余额调节表 8 eK 8-R$
107.balance sheet date 资产负债表日 #GLW3}
108.net realizable value 可变现净值 |ZE^'e*k
109.storeroom 仓库 lyX3'0c
110.sale invoice 销售发票 [nZIV
111.price list 价目表 $%q=tn'EX
112.positive confirmation request 积极式询证函 (De{r|
113.negative confirmation request 消极式询证函 mM7
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114.purchase requisition 请购单 JLnv O
115.receiving report 验收报告 CxeW5qc
116.gross margin 毛利 n8F~!|lQ0
117.manufacturing overhead 制造费用 \7i
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118.material requisition 领料单 u1
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119.inventory-taking 存货盘点 3ZI7;Gw
120.bond certificate 债券 0W}qp?
121.stock certificate 股票 ('SId@
122.audit report 审计报告 :u./"[G
123.entity 被审计单位 (z>t 4(%\
124.addressee of the audit report 审计报告的收件人 r":anR( ;
125.unqualified opinion 无保留意见 +:uz=~mo`
126.qualified opinion 保留意见 i4,p\rE0
127.disclaimer of opinion 无法表示意见 8'zZVX D<
128.adverse opinion 否定意见