61.assessed level of material misstatement risk 重大错报风险的评估水平 Dx/?0F7V
62.simall business 小规模企业 F%lP<4Vx
63.accounting system 会计系统 %IW=[D6Tg
64.test of control 控制测试 ]k]P (w
65.walk-through test 穿行测试 7
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66.communication 沟通 W<xu*U(A
67.flow chart 流程图 PE|_V
68.reperformance of internal control 重新执行 nv*q
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69.audit evidence 审计证据 R.!'&<Svq
70.substantive procedures 实质性程序 H{E223
71.assertions 认定
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72.esistence 存在 !CTchk<{(
73.occurrence 发生 QK%{\qu
74.completeness 完整性 O]~ cv^
75.rights and obligations 权利和义务 #)tt}GX
76.valuation and allocation 计价和分摊 ?^Q!=W<7
77.cutoff 截止 4E J
78.accuracy 准确性 Aj;Z
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79.classification 分类 {2}O\A
80.inspection 检查 O2us+DhQ
81.supervision of counting 监盘 V"#ie
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82.observation 观察 't{~#0d=
83.confirmation 函证 TPt<(-}W
84.computation 计算 )Pakb!0H@t
85.analytical procedures 分析程序 \&`S~c V9
86.vouch 核对 s6lo11
87.trace 追查 /d&zE|!
88.audit sampling 审计抽样 <6)Ogv",
89.error 误差 B4r4PSB>!
90.expected error 预期误差 `-"2(Gp
91.population 总体 /=*h\8c~
92.sampling risk 抽样风险 T+9#P4
93.non- sampling risk 非抽样风险 PzWhB* iBR
94.sampling unit 抽样单位 [DC8X P5<
95.statistical sampling 统计抽样 #pErGz'{
96.tolerable error 可容忍误差 Jv %,v?
97.the risk of under reliance 信赖不足风险 (xBS~}e
98.the risk of over reliance 信赖过度风险 UIi;&[
99.the risk of incorrect rejection 误拒风险 7$b!-I+a2
100. the risk of incorrect acceptance 误受风险 *R m>bLI
101.working trial balance 试算平衡表 >u
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102.index and cross-referencing 索引和交叉索引 u
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103.cash receipt 现金收入 3~;LNi
104.cash disbursement 现金支出 U}
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105.bank statement 银行对账单 fr#Y<=Jo
106.bank reconciliation 银行存款余额调节表 2%'{f
107.balance sheet date 资产负债表日 X9K@mX
108.net realizable value 可变现净值 X+z!?W*a
109.storeroom 仓库 +)h *)
110.sale invoice 销售发票 T@GT=1E)
111.price list 价目表 c3W9"
112.positive confirmation request 积极式询证函 0/S|h"-L
113.negative confirmation request 消极式询证函 D>|m8-@]
114.purchase requisition 请购单 $l@n
k@
115.receiving report 验收报告 !}<d6&!py
116.gross margin 毛利 HQw98/-_W
117.manufacturing overhead 制造费用 RZ-=UIf
118.material requisition 领料单 J]yUjnQ[h
119.inventory-taking 存货盘点 hCV e05
120.bond certificate 债券 wmAZ {
121.stock certificate 股票 b
R> G%*a
122.audit report 审计报告 HT0VdvLw
123.entity 被审计单位 h+<vWo}H
124.addressee of the audit report 审计报告的收件人 {4J:t_<nKO
125.unqualified opinion 无保留意见 {}kE
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126.qualified opinion 保留意见 kU{+@MA;
127.disclaimer of opinion 无法表示意见 Mrysy)x
128.adverse opinion 否定意见