61.assessed level of material misstatement risk 重大错报风险的评估水平 otO6<%/m
62.simall business 小规模企业 41TB
63.accounting system 会计系统 G
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64.test of control 控制测试 ?WX&,ew~
65.walk-through test 穿行测试 r\"O8\
66.communication 沟通 }x1mpPND
67.flow chart 流程图 OI.2C F
68.reperformance of internal control 重新执行 MNi
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69.audit evidence 审计证据 puv*p%E
70.substantive procedures 实质性程序 VmkYl$WZo
71.assertions 认定 [j0I}
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72.esistence 存在 @"HR"@pX
73.occurrence 发生 .so{ RI
74.completeness 完整性 0{Kl5>Z9M
75.rights and obligations 权利和义务 5e,Dk0d
76.valuation and allocation 计价和分摊 Hk\+;'PrN
77.cutoff 截止 =3oz74O[
78.accuracy 准确性 xIrpGLPS
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79.classification 分类 E!V
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80.inspection 检查 @U:T}5)wc
81.supervision of counting 监盘 4W.;p"S2
82.observation 观察 -H`G6oMOO
83.confirmation 函证 #Y}Hh7.<
84.computation 计算 Oyq<y~}
85.analytical procedures 分析程序 [`fq4Ky
86.vouch 核对 Whd4-pR8
87.trace 追查 X{#@ :z$
88.audit sampling 审计抽样 _T5~B"*
89.error 误差 B
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90.expected error 预期误差 vEzzdDwi6
91.population 总体 d0 V>;Q
92.sampling risk 抽样风险 e^Xij Id.
93.non- sampling risk 非抽样风险 31>k3IP&
94.sampling unit 抽样单位 g@Ni!U"_c
95.statistical sampling 统计抽样 Sc6wC H
96.tolerable error 可容忍误差 SC2C%.%l`
97.the risk of under reliance 信赖不足风险 t48(GKF
98.the risk of over reliance 信赖过度风险 iW"L
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99.the risk of incorrect rejection 误拒风险 -'PpY302
100. the risk of incorrect acceptance 误受风险 GYO\l.%V5y
101.working trial balance 试算平衡表 @su{Uno8/
102.index and cross-referencing 索引和交叉索引 Xb^\{s?b
103.cash receipt 现金收入 uaPBM<
104.cash disbursement 现金支出 !W%HAlUAG[
105.bank statement 银行对账单 zK-hNDFL{
106.bank reconciliation 银行存款余额调节表 uAjGR
107.balance sheet date 资产负债表日 BXfaqYb;Q
108.net realizable value 可变现净值 R^B2J+O
109.storeroom 仓库 zi?'3T%Ie
110.sale invoice 销售发票 .@6]_h;
111.price list 价目表 CMBW]b|
112.positive confirmation request 积极式询证函 _yWH\
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113.negative confirmation request 消极式询证函 R NA03
114.purchase requisition 请购单 3,vH:L4
115.receiving report 验收报告 d(@
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116.gross margin 毛利 `C*!de]Y%
117.manufacturing overhead 制造费用 b
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118.material requisition 领料单 o`77gkLO
119.inventory-taking 存货盘点 j&Hn`G
120.bond certificate 债券 sRZ:9de+
121.stock certificate 股票 "q`%d_
122.audit report 审计报告 CD&m4^X5D
123.entity 被审计单位 lTB!yF.r|
124.addressee of the audit report 审计报告的收件人 ,#E5 /'c`
125.unqualified opinion 无保留意见 jO,<7FPs5
126.qualified opinion 保留意见 }=|ZEhtOp
127.disclaimer of opinion 无法表示意见 N/%#GfXx
128.adverse opinion 否定意见