61.assessed level of material misstatement risk 重大错报风险的评估水平 a:6m7U)P#5
62.simall business 小规模企业 &:)Wh[
63.accounting system 会计系统 =rX>.P%Q 5
64.test of control 控制测试 J7p),[>I<
65.walk-through test 穿行测试 "9e\c;a
66.communication 沟通 o"#\
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67.flow chart 流程图 OI*Xt`
68.reperformance of internal control 重新执行 }`~+]9<
69.audit evidence 审计证据 sON|w86B
70.substantive procedures 实质性程序 ea')$gR
71.assertions 认定 d/DB nZN
72.esistence 存在 <UQbt N-B\
73.occurrence 发生 tZG:Pr1U@
74.completeness 完整性 CzEd8jeh7
75.rights and obligations 权利和义务 kPLxEwl
76.valuation and allocation 计价和分摊 /I0%Z+`=
77.cutoff 截止 y
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78.accuracy 准确性 )+ 2hl
79.classification 分类 )Z9>$V$j
80.inspection 检查 s-T\r"d=j
81.supervision of counting 监盘 JFk
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82.observation 观察 ) hfpwdQ
83.confirmation 函证 >\3V a
84.computation 计算 0KOgw*>_
85.analytical procedures 分析程序 }U"&8%PZr
86.vouch 核对 j8lb~0JD
87.trace 追查 Q$@I"V&G.
88.audit sampling 审计抽样 y_lU=(%Jd
89.error 误差 YcpoL@ab
90.expected error 预期误差 ;;N9>M?b
91.population 总体 NHZz _a=
92.sampling risk 抽样风险 %d<"l~<5;
93.non- sampling risk 非抽样风险 v^ VitLC
94.sampling unit 抽样单位 hx]?&zT@
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 Hja3a{LH
97.the risk of under reliance 信赖不足风险 i
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98.the risk of over reliance 信赖过度风险 ;@|n @ax
99.the risk of incorrect rejection 误拒风险 ]3.;PWa:
100. the risk of incorrect acceptance 误受风险 '$%l7
101.working trial balance 试算平衡表 IB]l1<
102.index and cross-referencing 索引和交叉索引 DN5 7p!z
103.cash receipt 现金收入 v #j$;
104.cash disbursement 现金支出 #'9HU2
105.bank statement 银行对账单 j HJ`,#
106.bank reconciliation 银行存款余额调节表 Qn)a/w-
107.balance sheet date 资产负债表日 'AS|ZRr/
108.net realizable value 可变现净值 Zba2d,8/
109.storeroom 仓库 Gu\q%'I
110.sale invoice 销售发票 9m~p0 ILh
111.price list 价目表 o]I\6,T/|
112.positive confirmation request 积极式询证函 ]|PiF+
113.negative confirmation request 消极式询证函 l)l^[2
114.purchase requisition 请购单 X?qK0fS
115.receiving report 验收报告 i6Emhji
116.gross margin 毛利 \n|EM@=eE
117.manufacturing overhead 制造费用 5uj?#)N
118.material requisition 领料单 CN8Y\<Ar
119.inventory-taking 存货盘点
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120.bond certificate 债券 ={@6{-tl
121.stock certificate 股票 JO6)-U$7UG
122.audit report 审计报告 |imM#wF
123.entity 被审计单位 UhQj
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124.addressee of the audit report 审计报告的收件人 Od,qbU4O
125.unqualified opinion 无保留意见 K/yxE|w<
126.qualified opinion 保留意见 :(*V?WI
127.disclaimer of opinion 无法表示意见 [~c|mOk
128.adverse opinion 否定意见