61.assessed level of material misstatement risk 重大错报风险的评估水平 RaAi9b[/S
62.simall business 小规模企业 gQ*0Mk
63.accounting system 会计系统 !E> *Mn
64.test of control 控制测试 q]tPsX5{*
65.walk-through test 穿行测试 |-I[{"6q$@
66.communication 沟通 ;t@zH+*}
67.flow chart 流程图 >(u =/pp=:
68.reperformance of internal control 重新执行 MZE8Cvq0
69.audit evidence 审计证据 HW{osav9
70.substantive procedures 实质性程序 $CO^dFf
71.assertions 认定 k:<yy^g$X
72.esistence 存在 }}Eko7'^
73.occurrence 发生 }7vX4{Yn
74.completeness 完整性 l.lXt
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75.rights and obligations 权利和义务 &-9wUZ
76.valuation and allocation 计价和分摊 &M~*w~w`
77.cutoff 截止 .8l\;/o|
78.accuracy 准确性 ?DkMzR)u
79.classification 分类 xF5q=%n
80.inspection 检查 ycRy!0l
81.supervision of counting 监盘 ;]MHU/
82.observation 观察 1Af~6jz
83.confirmation 函证 A5+vz u^
84.computation 计算 Xf9<kbRw/
85.analytical procedures 分析程序 _odP:
86.vouch 核对 Zo22se0)
87.trace 追查 xe2Ap[Y'M
88.audit sampling 审计抽样 wCvtw[6
89.error 误差 +BM (0M+
90.expected error 预期误差 x9~d_>'A
91.population 总体 8\`]T
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92.sampling risk 抽样风险 ?I`']|I
93.non- sampling risk 非抽样风险 YrjF1
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94.sampling unit 抽样单位 Ta%{Wa\U9z
95.statistical sampling 统计抽样 oKiBnj5J
96.tolerable error 可容忍误差 Tv3
Bej
97.the risk of under reliance 信赖不足风险 1/3Go97/qV
98.the risk of over reliance 信赖过度风险 d5%A64?
99.the risk of incorrect rejection 误拒风险 "N"9P
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100. the risk of incorrect acceptance 误受风险 GrW+P[j9
101.working trial balance 试算平衡表 S>aN#
102.index and cross-referencing 索引和交叉索引 x,STt{I=
103.cash receipt 现金收入 IR?ICXmtx
104.cash disbursement 现金支出 # h]m8
105.bank statement 银行对账单 d90B15]gv
106.bank reconciliation 银行存款余额调节表 .:*V
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107.balance sheet date 资产负债表日 #q%xJ[
108.net realizable value 可变现净值 hUcG3IOBf
109.storeroom 仓库 p V(b>O
110.sale invoice 销售发票
B5IS-d
111.price list 价目表 /<9VKMR_k
112.positive confirmation request 积极式询证函 |Ma"B4
113.negative confirmation request 消极式询证函 Pq>r|/~_
114.purchase requisition 请购单 PCH&eTKN
115.receiving report 验收报告 u{,e8. Z
116.gross margin 毛利
j8$*$|
117.manufacturing overhead 制造费用 p[VBeO^%
118.material requisition 领料单 WLQm|C,
119.inventory-taking 存货盘点 H`G[QC
120.bond certificate 债券 SG2s!Ht
121.stock certificate 股票 -LJb
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122.audit report 审计报告 Ig t:M[
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123.entity 被审计单位 V]t
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124.addressee of the audit report 审计报告的收件人 9Ruj_U
125.unqualified opinion 无保留意见 :D8V*F6P
126.qualified opinion 保留意见 [h+MA>%!
127.disclaimer of opinion 无法表示意见 D'F=v\P
128.adverse opinion 否定意见