61.assessed level of material misstatement risk 重大错报风险的评估水平 [ HjGdC
62.simall business 小规模企业 +7K]5p;!~
63.accounting system 会计系统 E}]SGU"
64.test of control 控制测试 .|K\1qGW0
65.walk-through test 穿行测试 s3M#ua#mX
66.communication 沟通 U7G|4(
67.flow chart 流程图 Q1
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68.reperformance of internal control 重新执行 CjA}-ee
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 t*Wxvoxk
71.assertions 认定 qj?
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72.esistence 存在 gwYTOs^
73.occurrence 发生 |nO}YU\E
74.completeness 完整性 tWdP5vfp
75.rights and obligations 权利和义务 %$!EjyH9
76.valuation and allocation 计价和分摊 y] ~X{v
77.cutoff 截止 x[%% )[d
78.accuracy 准确性 OZh+x`' #
79.classification 分类 m$$98N
80.inspection 检查 PvdR)ZEm
81.supervision of counting 监盘 }Z\+Qc<<
82.observation 观察 +z\
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83.confirmation 函证 c>
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84.computation 计算 .LNqU#a
85.analytical procedures 分析程序 q}5&B=2pM
86.vouch 核对 [g*]u3s
87.trace 追查 Ia)
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88.audit sampling 审计抽样 Mq,_DQ
89.error 误差 Y'%_--
90.expected error 预期误差 j8p'B-yS
91.population 总体 z
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92.sampling risk 抽样风险 =j~}];I
93.non- sampling risk 非抽样风险 3!B3C(g
94.sampling unit 抽样单位 jfrUOl'l
95.statistical sampling 统计抽样 /h%MWCZWm^
96.tolerable error 可容忍误差 xE.=\UzJ
97.the risk of under reliance 信赖不足风险 wwmODw<tT
98.the risk of over reliance 信赖过度风险 %x7l`.)N
99.the risk of incorrect rejection 误拒风险 ]#
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100. the risk of incorrect acceptance 误受风险 & ~[%N
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101.working trial balance 试算平衡表 +NEP*mk
102.index and cross-referencing 索引和交叉索引 J XnPKAN
103.cash receipt 现金收入 k
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104.cash disbursement 现金支出 *)d|:q3
105.bank statement 银行对账单 rQ$A|GJ L
106.bank reconciliation 银行存款余额调节表 )u&_}6z
107.balance sheet date 资产负债表日 K+mtuB]yr
108.net realizable value 可变现净值 wh:`4Yw
109.storeroom 仓库 (;h]'I@
110.sale invoice 销售发票 9Au+mIN
111.price list 价目表 @w:sNXz-
112.positive confirmation request 积极式询证函 ?8C+wW
113.negative confirmation request 消极式询证函 osX23T~-
114.purchase requisition 请购单 n*6',BY
115.receiving report 验收报告 |@-WC.
116.gross margin 毛利 7\U1K^q
117.manufacturing overhead 制造费用 U>x2'B v
118.material requisition 领料单 a^5`fA/L,
119.inventory-taking 存货盘点 S8vmXlD
120.bond certificate 债券 Bv@m)$9\+3
121.stock certificate 股票 90aPIs-
122.audit report 审计报告 c)
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123.entity 被审计单位 qc'tK6=jp
124.addressee of the audit report 审计报告的收件人 L{fP_DIa
125.unqualified opinion 无保留意见 )SUN+YV^
126.qualified opinion 保留意见 IL:"]`f*
127.disclaimer of opinion 无法表示意见 TzL40="F
128.adverse opinion 否定意见