61.assessed level of material misstatement risk 重大错报风险的评估水平 n&E
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62.simall business 小规模企业 ,(kaC.Em
63.accounting system 会计系统 bFfDaO<k
64.test of control 控制测试 |YrvY1d!
65.walk-through test 穿行测试 %vU*4mH
66.communication 沟通 a*o k*r
67.flow chart 流程图 s)9sbJ
68.reperformance of internal control 重新执行 ho6,&Bp8
69.audit evidence 审计证据 (y2P."
70.substantive procedures 实质性程序 l^v,X%{Iz
71.assertions 认定 8qs8QK
72.esistence 存在 C+-sf
73.occurrence 发生 pF:C
74.completeness 完整性 -n6T^vf
75.rights and obligations 权利和义务 I!~3xZ
76.valuation and allocation 计价和分摊 D!bi>]Yd
77.cutoff 截止 buxyZV@1
78.accuracy 准确性 l
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79.classification 分类 ?MJ5GVeH
80.inspection 检查 s1zkkLw`*
81.supervision of counting 监盘 dg;E,'e_
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82.observation 观察 qjIcRue'"
83.confirmation 函证 R)9FXz$).
84.computation 计算 4$4n9`odE
85.analytical procedures 分析程序 .Mzrj{^Y
86.vouch 核对 %?z;'Y7D
87.trace 追查 PjU.4aZ
88.audit sampling 审计抽样 OLDEB.@
89.error 误差 C]
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90.expected error 预期误差 2Zi&=Zj"
91.population 总体 `,6^eLU
92.sampling risk 抽样风险 \LDcIK=
93.non- sampling risk 非抽样风险 [.4D<}e
94.sampling unit 抽样单位 d6"B_,*b
95.statistical sampling 统计抽样 \V9);KAOj
96.tolerable error 可容忍误差 O9)k)A]`O
97.the risk of under reliance 信赖不足风险 OC2%9Igx0
98.the risk of over reliance 信赖过度风险 76S>xnN
99.the risk of incorrect rejection 误拒风险 7`K)7
100. the risk of incorrect acceptance 误受风险 2$oGy
101.working trial balance 试算平衡表 A|P
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102.index and cross-referencing 索引和交叉索引 b/eo]Id ]
103.cash receipt 现金收入 %l)~C%T
104.cash disbursement 现金支出 z';h5GNd>z
105.bank statement 银行对账单 .t{?doOT
106.bank reconciliation 银行存款余额调节表 SwmX_F#_
107.balance sheet date 资产负债表日 'a enhj
108.net realizable value 可变现净值 A*3R@G*h
109.storeroom 仓库 p9iCrq
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110.sale invoice 销售发票 :n(!,
111.price list 价目表 :,=Z)e
112.positive confirmation request 积极式询证函 7R".$
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113.negative confirmation request 消极式询证函 e
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114.purchase requisition 请购单 \EEU G^T
115.receiving report 验收报告 xqaw00,s
116.gross margin 毛利 LY(h>`
117.manufacturing overhead 制造费用 SlUt
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118.material requisition 领料单 +@K8:}lOW
119.inventory-taking 存货盘点 1z=}`,?>
120.bond certificate 债券 pXHeUBY.
121.stock certificate 股票 m{sch`bP
122.audit report 审计报告 64qQ:D7C
123.entity 被审计单位 4WV)&50
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 "n=Ih_J
126.qualified opinion 保留意见 @;@Wt`(2a
127.disclaimer of opinion 无法表示意见 QYTwGThWR
128.adverse opinion 否定意见