61.assessed level of material misstatement risk 重大错报风险的评估水平 j{C+`~O
62.simall business 小规模企业 &~29 %Ns
63.accounting system 会计系统 np}F [v
64.test of control 控制测试 ;X[mfg\
65.walk-through test 穿行测试 s +gZnne
66.communication 沟通 K{%}kUj>
67.flow chart 流程图
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68.reperformance of internal control 重新执行 559znM=
69.audit evidence 审计证据 TyY[8J|
70.substantive procedures 实质性程序 (f,D$mX
71.assertions 认定 ^,]'Ut
72.esistence 存在 : |#Iw
73.occurrence 发生 5P9hm[
74.completeness 完整性 WoHFt*e2
75.rights and obligations 权利和义务 q
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76.valuation and allocation 计价和分摊 s?@{
77.cutoff 截止 k6_
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78.accuracy 准确性 g7res
79.classification 分类 ,3Y~ #{,i
80.inspection 检查 -o#HO_9
81.supervision of counting 监盘 8zP{Cmm
82.observation 观察 lpQsmd#
83.confirmation 函证 2-Y%W(bEzs
84.computation 计算 WBFG_])
85.analytical procedures 分析程序 O,>1GKw"\
86.vouch 核对 yd2
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87.trace 追查 6q RZ#MC
88.audit sampling 审计抽样 8zS't2
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89.error 误差 DBANq\
90.expected error 预期误差 `VCU`Y
91.population 总体 n8DWA`[ib
92.sampling risk 抽样风险 oM/(&"
93.non- sampling risk 非抽样风险 X3vTyIsn
94.sampling unit 抽样单位 6?b9~xRW
95.statistical sampling 统计抽样 ;Y5"[C9|
96.tolerable error 可容忍误差 TK<~(Dk
97.the risk of under reliance 信赖不足风险 ER~m
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98.the risk of over reliance 信赖过度风险 B<i)je!
99.the risk of incorrect rejection 误拒风险 .|}ogTEf
100. the risk of incorrect acceptance 误受风险 |FGt
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101.working trial balance 试算平衡表 +/y 3]}
102.index and cross-referencing 索引和交叉索引 ("<3w2Vlh
103.cash receipt 现金收入 /.l8Jb4
104.cash disbursement 现金支出 Xm`jD'G
105.bank statement 银行对账单 dtw1Am#Ci
106.bank reconciliation 银行存款余额调节表 i% 19|an
107.balance sheet date 资产负债表日 -H5n>j0!{
108.net realizable value 可变现净值 w'oP{=y[
109.storeroom 仓库 p1
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110.sale invoice 销售发票 s7e)Mt
111.price list 价目表 9=7),`$
112.positive confirmation request 积极式询证函 _IBIx\F
113.negative confirmation request 消极式询证函 ?W-J2tgss{
114.purchase requisition 请购单 C8>zr6)1
115.receiving report 验收报告 lp3 A B
116.gross margin 毛利 Sr Z\]
117.manufacturing overhead 制造费用 3CK4a,]Dm
118.material requisition 领料单 Oaf!\z}
119.inventory-taking 存货盘点 :SUPGaUJ"
120.bond certificate 债券 ac%%*HN,
121.stock certificate 股票 FZ'|z8Dm
122.audit report 审计报告 S G|``}OA
123.entity 被审计单位 iD+Q\l;%
124.addressee of the audit report 审计报告的收件人 mJe;BU"y]
125.unqualified opinion 无保留意见 S7&w r@
126.qualified opinion 保留意见 Y+75}]B
127.disclaimer of opinion 无法表示意见 -L>xVF-|:1
128.adverse opinion 否定意见