61.assessed level of material misstatement risk 重大错报风险的评估水平 a< EC]-nw
62.simall business 小规模企业 "m3Y))a
63.accounting system 会计系统 .g~@e_;):
64.test of control 控制测试 SDwSlwf
65.walk-through test 穿行测试 z,)sS<t(
66.communication 沟通 E-D5iiF
67.flow chart 流程图 QFPx4F7(e
68.reperformance of internal control 重新执行 (n/1:'
69.audit evidence 审计证据 w-$w
70.substantive procedures 实质性程序 m+UdT85
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71.assertions 认定 u^9c`
72.esistence 存在 lo: ~~l
73.occurrence 发生 j1<1D@UO
74.completeness 完整性 hl:eF:'hm
75.rights and obligations 权利和义务 Anv8)J!9u
76.valuation and allocation 计价和分摊 C":\L>Ax
77.cutoff 截止 3Y-v1.^j
78.accuracy 准确性 E2|iAT+=.
79.classification 分类 'qJ-eQ7e
80.inspection 检查 j%;)CV
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81.supervision of counting 监盘 )mdNvb[*n
82.observation 观察 r<v%Zp
83.confirmation 函证 De
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84.computation 计算 [R>
85.analytical procedures 分析程序 (Y)h+}n5N
86.vouch 核对 ~PnpYd<2
87.trace 追查 u2]g1XjeG
88.audit sampling 审计抽样 ai4^NJn
89.error 误差 [{F7Pc
90.expected error 预期误差 29^bMau)v
91.population 总体 F* }Q^%
92.sampling risk 抽样风险 VWy:U#;+8
93.non- sampling risk 非抽样风险 9 Zm<1Fw
94.sampling unit 抽样单位 PEEY;x
95.statistical sampling 统计抽样 , ~xU>L^
96.tolerable error 可容忍误差 0
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97.the risk of under reliance 信赖不足风险 #\BI-z
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98.the risk of over reliance 信赖过度风险 }dJ ~Iy
99.the risk of incorrect rejection 误拒风险 ->I{
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100. the risk of incorrect acceptance 误受风险 r5!M;hU1j
101.working trial balance 试算平衡表 F |81i$R
102.index and cross-referencing 索引和交叉索引 %E"/]!}3
103.cash receipt 现金收入 vXyo
104.cash disbursement 现金支出 -/c1qLdQ
105.bank statement 银行对账单 P&0cF{
106.bank reconciliation 银行存款余额调节表 X#,[2&17Fh
107.balance sheet date 资产负债表日 t[,T}BCy.
108.net realizable value 可变现净值 YO$b#
109.storeroom 仓库 sDm},=X}
110.sale invoice 销售发票 ;}~Bv<#
111.price list 价目表 OIty
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112.positive confirmation request 积极式询证函 ,7jiHF
113.negative confirmation request 消极式询证函 &W+G{W{3
114.purchase requisition 请购单 j :Jdwf
115.receiving report 验收报告 ?{,)XFck
116.gross margin 毛利 H)T# R?
117.manufacturing overhead 制造费用 MZW
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118.material requisition 领料单 5qQ(V)ah
119.inventory-taking 存货盘点 HcVs(]tIW
120.bond certificate 债券 B4Af
121.stock certificate 股票 u6I0<i_KZ
122.audit report 审计报告 D.R|HqZ
123.entity 被审计单位 zMzf=~
124.addressee of the audit report 审计报告的收件人 [pgkY!R?)
125.unqualified opinion 无保留意见 '3UIriY6
126.qualified opinion 保留意见 >m6,xxTR
127.disclaimer of opinion 无法表示意见 Z?v6pjZ?
128.adverse opinion 否定意见