61.assessed level of material misstatement risk 重大错报风险的评估水平 a1[J>
62.simall business 小规模企业 Ml{4)%~Y7f
63.accounting system 会计系统 UlKg2p
64.test of control 控制测试 "A5z!6T{
65.walk-through test 穿行测试 N=~DSsw
66.communication 沟通 lH
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67.flow chart 流程图 i }Zz[b
68.reperformance of internal control 重新执行 nPl,qcyY
69.audit evidence 审计证据 "gDk?w
70.substantive procedures 实质性程序 =}u?1~V
71.assertions 认定 A{T>Aac
72.esistence 存在 n!lE|if
73.occurrence 发生
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74.completeness 完整性 ~DB:/VSmu
75.rights and obligations 权利和义务 JS<w43/j
76.valuation and allocation 计价和分摊 &_j<!3*
77.cutoff 截止 N+H[Y4c?F&
78.accuracy 准确性 Y$j!-l5z
79.classification 分类 nrXKS&6
80.inspection 检查 nr(C*E
81.supervision of counting 监盘 Tn(uH17
82.observation 观察 m6 Y0,9
83.confirmation 函证 9#~jlq(
84.computation 计算 :b_hF
85.analytical procedures 分析程序 A_2lG!!
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86.vouch 核对 "d
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87.trace 追查 wqa
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88.audit sampling 审计抽样 HW'I $ .
89.error 误差 2
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90.expected error 预期误差 s&wm^R
91.population 总体 O0bOv S
92.sampling risk 抽样风险 1:./f|m
93.non- sampling risk 非抽样风险 3vQVk
94.sampling unit 抽样单位 u09D`QPP]
95.statistical sampling 统计抽样 MI.OOoP3a
96.tolerable error 可容忍误差 7qWa>fX
97.the risk of under reliance 信赖不足风险 300[2}Y]
98.the risk of over reliance 信赖过度风险 o$7UWKW8
99.the risk of incorrect rejection 误拒风险 nvc(<Ovw
100. the risk of incorrect acceptance 误受风险 qDfhR`1k
101.working trial balance 试算平衡表 o>m*e7l,
102.index and cross-referencing 索引和交叉索引 c]qh)F$s8
103.cash receipt 现金收入 ]XL=S|tIq
104.cash disbursement 现金支出
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105.bank statement 银行对账单 ]~ S
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106.bank reconciliation 银行存款余额调节表 ~*~aFf5
107.balance sheet date 资产负债表日 j<9^BNl
108.net realizable value 可变现净值 d?cCSf
109.storeroom 仓库 -b?s\X
110.sale invoice 销售发票 }?O>.W,/
111.price list 价目表 P86wRq
112.positive confirmation request 积极式询证函 1$:O9{F
113.negative confirmation request 消极式询证函 =vDDfPR
114.purchase requisition 请购单 Z]5xy_La
115.receiving report 验收报告 &0d5".|s
116.gross margin 毛利 "{~^EQq,
117.manufacturing overhead 制造费用 !2/o]_K@+
118.material requisition 领料单 o0dD
119.inventory-taking 存货盘点 "tDB[?
120.bond certificate 债券 [g=4'4EZc
121.stock certificate 股票 Wrt5
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122.audit report 审计报告 qK%#$JgqA
123.entity 被审计单位 H6KBXMYO
124.addressee of the audit report 审计报告的收件人 ^$rqyWZYp
125.unqualified opinion 无保留意见 :SZi4:4-J8
126.qualified opinion 保留意见 Q]dKyMSSA
127.disclaimer of opinion 无法表示意见 KmWd$Qy,
128.adverse opinion 否定意见