61.assessed level of material misstatement risk 重大错报风险的评估水平 &9L4
t%As
62.simall business 小规模企业 x< A-Ws{^V
63.accounting system 会计系统 uoS:-v}/Y~
64.test of control 控制测试 ;tjOEmIiU
65.walk-through test 穿行测试 U'fP
66.communication 沟通 )9]a
67.flow chart 流程图 cq1 5@a mX
68.reperformance of internal control 重新执行 NAGM3{\5v$
69.audit evidence 审计证据 0a~t
70.substantive procedures 实质性程序 SH%NYjj
71.assertions 认定 |R`"Zu`
72.esistence 存在 8dGsV5" *
73.occurrence 发生 -'! J?~
74.completeness 完整性 FlqGexY5
75.rights and obligations 权利和义务 IPQRdBQ
76.valuation and allocation 计价和分摊 b}[S+G-9W
77.cutoff 截止 5 ~Wg=u<6
78.accuracy 准确性 ?Nos;_/
79.classification 分类 *_(X$qfoW
80.inspection 检查 S,#1^S
81.supervision of counting 监盘 2Ez<Iw
82.observation 观察 "H-s_Y#
83.confirmation 函证 ,2@o`R.27
84.computation 计算 $R9D
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85.analytical procedures 分析程序 380` >"D
86.vouch 核对 u,^CFws_
87.trace 追查 cU1o$NRx
88.audit sampling 审计抽样 n6/Ous
89.error 误差 1-2hh)
90.expected error 预期误差 sPH2KwEv
91.population 总体 _D '(R
92.sampling risk 抽样风险 XkaREE
93.non- sampling risk 非抽样风险 %B s. XW,
94.sampling unit 抽样单位 r/Y J, 2!
95.statistical sampling 统计抽样 w0Qtr>"
96.tolerable error 可容忍误差 eV9U+]C`
97.the risk of under reliance 信赖不足风险 e;]tO-Nu
98.the risk of over reliance 信赖过度风险 Q]ersA8 V>
99.the risk of incorrect rejection 误拒风险 #N|\7(#~u
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 Jj4HJ9
102.index and cross-referencing 索引和交叉索引 +7_qg
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103.cash receipt 现金收入 VY?9|};f
104.cash disbursement 现金支出 z0z@LA4k6@
105.bank statement 银行对账单 HIg2y
106.bank reconciliation 银行存款余额调节表 lx)^wAO4
107.balance sheet date 资产负债表日 CIudtY(:
108.net realizable value 可变现净值 "+HJ/8Dd1
109.storeroom 仓库 (MwRe?Ih
110.sale invoice 销售发票 YQ
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111.price list 价目表 bi<<z-q`wJ
112.positive confirmation request 积极式询证函 ACszx\[K3
113.negative confirmation request 消极式询证函 q m3\)9C
114.purchase requisition 请购单 R9J!}az'
115.receiving report 验收报告 }vndt*F
116.gross margin 毛利 ;%tFi
117.manufacturing overhead 制造费用 l_I)d7
118.material requisition 领料单 ;%e&6
119.inventory-taking 存货盘点 8z=#
0+0
120.bond certificate 债券 Y|Iq~Qy~
121.stock certificate 股票 TW|K.t@5#H
122.audit report 审计报告 Kk3+ ]W<
123.entity 被审计单位 m1$tf
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124.addressee of the audit report 审计报告的收件人 {bj!]j
125.unqualified opinion 无保留意见 ,AP&N'
126.qualified opinion 保留意见 `4Yo-@iVP
127.disclaimer of opinion 无法表示意见 #;[G>-tC
128.adverse opinion 否定意见