61.assessed level of material misstatement risk 重大错报风险的评估水平 f@2F!
62.simall business 小规模企业 N:;z~`
63.accounting system 会计系统 kbo9nY1k
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64.test of control 控制测试 v
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65.walk-through test 穿行测试 -A@/cS%p
66.communication 沟通 Y]7 6y>|e
67.flow chart 流程图 nok-![
68.reperformance of internal control 重新执行 a"`>
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69.audit evidence 审计证据 eD8e0
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70.substantive procedures 实质性程序 aW}d=y
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71.assertions 认定 ^7a@?|,q8
72.esistence 存在 Y<V$3h
73.occurrence 发生 kj6H+@
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74.completeness 完整性 `{m,&[n
75.rights and obligations 权利和义务 :| !5d{8S8
76.valuation and allocation 计价和分摊 AiB]A}
77.cutoff 截止 /P Tq.
78.accuracy 准确性 Ahc9HA2
79.classification 分类 dL_9/f4
80.inspection 检查 q\-P/aN_
81.supervision of counting 监盘 =K_&@|f+B
82.observation 观察 B*t1Y<>x
83.confirmation 函证 P&Uj?et"
84.computation 计算 ~nb(e$?N
85.analytical procedures 分析程序 `X)A$lLr
86.vouch 核对 2x<!>B
87.trace 追查 Z*ag{N
88.audit sampling 审计抽样 !^o{}*]Pi
89.error 误差 |>OBpb
90.expected error 预期误差 A!Tm[oqu
91.population 总体 )7X$um
92.sampling risk 抽样风险 !l]_c5
93.non- sampling risk 非抽样风险 bDm7$
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94.sampling unit 抽样单位 s4QCun~m
95.statistical sampling 统计抽样 MiR$N
96.tolerable error 可容忍误差 ANgt\8
97.the risk of under reliance 信赖不足风险 1xu~@v60
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 v*&jA8D
100. the risk of incorrect acceptance 误受风险 97qf3^gGd
101.working trial balance 试算平衡表 '1(6@5tyWk
102.index and cross-referencing 索引和交叉索引 Eg8b|!-')8
103.cash receipt 现金收入 |KY-kRN7
104.cash disbursement 现金支出 &H
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105.bank statement 银行对账单 V]GF53D
106.bank reconciliation 银行存款余额调节表 5S,Kq35$(
107.balance sheet date 资产负债表日 _]- 4UA-
108.net realizable value 可变现净值 wph8ln"C-
109.storeroom 仓库 !Z
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110.sale invoice 销售发票 ~9xkiu5~
111.price list 价目表 .YWkFTlZ+
112.positive confirmation request 积极式询证函 #oR`_Dm)P
113.negative confirmation request 消极式询证函 \<\H1;=.@'
114.purchase requisition 请购单 #C~ </R%
115.receiving report 验收报告 KVh#"]<WV
116.gross margin 毛利 q"6$#o{~U
117.manufacturing overhead 制造费用 %-$BtR2@o
118.material requisition 领料单 i]J.WFu
119.inventory-taking 存货盘点 K&RIF]0#G
120.bond certificate 债券 IC (:RtJ
121.stock certificate 股票 @56*r@4:q
122.audit report 审计报告
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123.entity 被审计单位 ecQ{ePoU
124.addressee of the audit report 审计报告的收件人 R\XS5HOE(
125.unqualified opinion 无保留意见 N{~P}Sw
126.qualified opinion 保留意见 9D Nd} rXO
127.disclaimer of opinion 无法表示意见 D4C:%
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128.adverse opinion 否定意见