61.assessed level of material misstatement risk 重大错报风险的评估水平 w$~|/UrLf
62.simall business 小规模企业 8iTX}$t\{
63.accounting system 会计系统 >b>3M'
64.test of control 控制测试 S0V%JY;Gv
65.walk-through test 穿行测试 =]h 5RC
66.communication 沟通 zbt>5S_
67.flow chart 流程图 T<*i($
[
68.reperformance of internal control 重新执行 VmLV:"P}^
69.audit evidence 审计证据 #4. S2m4
70.substantive procedures 实质性程序 9Wng(ef6G
71.assertions 认定 `3!ERQU
72.esistence 存在
Z~}=q
73.occurrence 发生 dQ97O{O:i
74.completeness 完整性 k~ #F@_
75.rights and obligations 权利和义务 GWZ0!V
76.valuation and allocation 计价和分摊 jHPJk8@y
77.cutoff 截止 k,>sBk8
78.accuracy 准确性 Cj?X+#J/@d
79.classification 分类 Fx']kn9
80.inspection 检查 4ed+'-"m
81.supervision of counting 监盘 @,i_
KN6C
82.observation 观察 g2b%.X4
83.confirmation 函证 0Y#S2ty
84.computation 计算
s8T}ah!
85.analytical procedures 分析程序 k36%n
*4
86.vouch 核对 Gd$odKtI
87.trace 追查
KQ<pQkhv
88.audit sampling 审计抽样 "(/
1]EH`
89.error 误差 ($^XF: #5
90.expected error 预期误差 $\>GQ~k
91.population 总体 hv
18V>8
92.sampling risk 抽样风险 lgTav
s
93.non- sampling risk 非抽样风险 B@ZedXi
94.sampling unit 抽样单位 +Ok R7bl
95.statistical sampling 统计抽样 #z{9:o7[-
96.tolerable error 可容忍误差 iivuH2/~?[
97.the risk of under reliance 信赖不足风险 T_CYSS|fX
98.the risk of over reliance 信赖过度风险 :&Xy#.un
99.the risk of incorrect rejection 误拒风险 +D|y))fE
100. the risk of incorrect acceptance 误受风险 `INcZr"
101.working trial balance 试算平衡表 1P&XG@
102.index and cross-referencing 索引和交叉索引 ,mH2S/<}S
103.cash receipt 现金收入 b'`8$;MII
104.cash disbursement 现金支出 -fu=RR
105.bank statement 银行对账单
z5Hz-.
106.bank reconciliation 银行存款余额调节表 (v*$ExF
107.balance sheet date 资产负债表日 6P;JF%{J
108.net realizable value 可变现净值 P`
wp`HI
109.storeroom 仓库 4J*%$Vxv
110.sale invoice 销售发票 )
'x4#5]
111.price list 价目表 jJ-j
112.positive confirmation request 积极式询证函 {,p<!Jq~G
113.negative confirmation request 消极式询证函 {q%&
~
114.purchase requisition 请购单 3e$&rpv
115.receiving report 验收报告 Oa=0d;_
116.gross margin 毛利 )|f!}( p
117.manufacturing overhead 制造费用
| Euf:yWY
118.material requisition 领料单 @qH{;
119.inventory-taking 存货盘点 ZK4/o
120.bond certificate 债券 rJK3;d? E
121.stock certificate 股票 %^}3:0G
122.audit report 审计报告 :M(%sv</
123.entity 被审计单位 ;1K[N
0xE
124.addressee of the audit report 审计报告的收件人 2F+K(
125.unqualified opinion 无保留意见 `V[{(&?,n
126.qualified opinion 保留意见 Ro`Hm8o/
127.disclaimer of opinion 无法表示意见 )y-y-B=+T
128.adverse opinion 否定意见