61.assessed level of material misstatement risk 重大错报风险的评估水平 s^3t
18m&1
62.simall business 小规模企业 3lA<{m;V
63.accounting system 会计系统 kTs)u\r.
64.test of control 控制测试 ]'2p"A0U
65.walk-through test 穿行测试 s~M!yuH
66.communication 沟通 AVyo)=&
67.flow chart 流程图 %)\
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68.reperformance of internal control 重新执行 %oC]Rpdu
69.audit evidence 审计证据 t-_N|iW' 5
70.substantive procedures 实质性程序 N#]f?6*R
71.assertions 认定 m!E36ce}
72.esistence 存在 6Y\9h)1Jo
73.occurrence 发生 Y5PIR9 -
74.completeness 完整性 l|j&w[c[Q0
75.rights and obligations 权利和义务 t(Iy[-
76.valuation and allocation 计价和分摊 X3X~`~bAD
77.cutoff 截止 8=)Aksu
78.accuracy 准确性 j!m~ :D
79.classification 分类 !4I?59
80.inspection 检查 ruF+X)
81.supervision of counting 监盘 mxGvhkj
82.observation 观察 0#sk ]Qz
83.confirmation 函证 BjOrQAO
84.computation 计算 bKG:_mWe w
85.analytical procedures 分析程序 OXA_E/F
86.vouch 核对 q w|M~vdm
87.trace 追查 E62VuX
88.audit sampling 审计抽样 %>5Ht e<
89.error 误差 2/?pI/W
90.expected error 预期误差 zXU
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91.population 总体 +zz9u?2C`
92.sampling risk 抽样风险 98o;_tU'
93.non- sampling risk 非抽样风险 ,MOB+i(3*u
94.sampling unit 抽样单位 JL;H :`x
95.statistical sampling 统计抽样 988aF/c
96.tolerable error 可容忍误差 .'D+De&y
97.the risk of under reliance 信赖不足风险 v`x~O+
98.the risk of over reliance 信赖过度风险 YJeZ{Wws
99.the risk of incorrect rejection 误拒风险 S,Zjol %p
100. the risk of incorrect acceptance 误受风险 a[ Txd=b
101.working trial balance 试算平衡表 "%A[%7LY
102.index and cross-referencing 索引和交叉索引 :M|bw{P*
103.cash receipt 现金收入 +=u*!6S
104.cash disbursement 现金支出 Nk}Hvg*(
105.bank statement 银行对账单 '>'h7F=tY
106.bank reconciliation 银行存款余额调节表 :Q$3P+6 a
107.balance sheet date 资产负债表日 69yTGUG3
108.net realizable value 可变现净值 (IJf2
109.storeroom 仓库 q2gc.]K\
110.sale invoice 销售发票 xH3SVn(I
111.price list 价目表 alHwN^GhP
112.positive confirmation request 积极式询证函 ;hd> v&u#
113.negative confirmation request 消极式询证函 \mWXr*;
114.purchase requisition 请购单 3^1)W!n/
115.receiving report 验收报告 as
o8
116.gross margin 毛利 #J^p,6
117.manufacturing overhead 制造费用 )-9|3`
118.material requisition 领料单 0Xk;X1Xl
119.inventory-taking 存货盘点 ~R!(%j ]
120.bond certificate 债券 V~e1CZ(2X
121.stock certificate 股票 D8[&
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122.audit report 审计报告 \ov>?5
123.entity 被审计单位 tGM)"u-
124.addressee of the audit report 审计报告的收件人 PMXnupt
125.unqualified opinion 无保留意见 >KGQ#hnH
126.qualified opinion 保留意见 7^|3TTK
127.disclaimer of opinion 无法表示意见 '*-X3p
128.adverse opinion 否定意见