61.assessed level of material misstatement risk 重大错报风险的评估水平 G^Gs/-
f
62.simall business 小规模企业 #p(c{L!
63.accounting system 会计系统 Qbv@}[f
64.test of control 控制测试 `Xos]L'w
65.walk-through test 穿行测试 T!H(Y4A
66.communication 沟通 YcA. Bn|as
67.flow chart 流程图 rL-R-;Ca
68.reperformance of internal control 重新执行 G0 EXgq8
69.audit evidence 审计证据 3 ZOD2:(
70.substantive procedures 实质性程序 ATkd# k%S
71.assertions 认定 |1%%c
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72.esistence 存在 \na$Sb+
73.occurrence 发生 Ixn|BCi60A
74.completeness 完整性 4<($Z
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75.rights and obligations 权利和义务 ` &A`&-nc=
76.valuation and allocation 计价和分摊 L"'=[O~
77.cutoff 截止 ~
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78.accuracy 准确性 aE'nW_f
79.classification 分类 Yd3lL:M
80.inspection 检查 Bb=r?;zjO
81.supervision of counting 监盘 -
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82.observation 观察 9W=(D|,,
83.confirmation 函证 G%s O{k7
84.computation 计算 3g;Y
85.analytical procedures 分析程序 %d+Fq=<
86.vouch 核对
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87.trace 追查 ,?yjsJd.
88.audit sampling 审计抽样 ]ePg6
89.error 误差 _5
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90.expected error 预期误差
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91.population 总体 c6F?#@?
92.sampling risk 抽样风险 C)U4Fr ?E:
93.non- sampling risk 非抽样风险 ~S('\h)1
94.sampling unit 抽样单位 1R}9k)JQ
95.statistical sampling 统计抽样 ?>+uO0*S
96.tolerable error 可容忍误差 fc~fjtqwvz
97.the risk of under reliance 信赖不足风险 fR[8O\U~
98.the risk of over reliance 信赖过度风险 DPf].i#
99.the risk of incorrect rejection 误拒风险 _qE9]mU
100. the risk of incorrect acceptance 误受风险 9C \}bT
101.working trial balance 试算平衡表 >c0leT
102.index and cross-referencing 索引和交叉索引 B5 /8LEWw
103.cash receipt 现金收入 MX]#|hEeQ
104.cash disbursement 现金支出 8d*S9p,/
105.bank statement 银行对账单 m u9,vH
106.bank reconciliation 银行存款余额调节表 V<WWtu;3
107.balance sheet date 资产负债表日 )s>|;K{
108.net realizable value 可变现净值 h.?<(I
109.storeroom 仓库 }m<+tn
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110.sale invoice 销售发票 Z><+4
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111.price list 价目表
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112.positive confirmation request 积极式询证函 Ia%cc
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113.negative confirmation request 消极式询证函 Y"t|0dO%b
114.purchase requisition 请购单 L<dh\5#p9Y
115.receiving report 验收报告 }uMu8)Q
116.gross margin 毛利 2`Bb9&ut>
117.manufacturing overhead 制造费用 F7<M{h5s
118.material requisition 领料单 EJ
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119.inventory-taking 存货盘点 VJ#ys_W
120.bond certificate 债券 h*^JFZb
121.stock certificate 股票 IsT}T}p,t
122.audit report 审计报告 ^N7cX
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123.entity 被审计单位 iJh{,0))g
124.addressee of the audit report 审计报告的收件人 p*W{*wZ_^
125.unqualified opinion 无保留意见 <!t;[ie?y
126.qualified opinion 保留意见 |m\7/&@<
127.disclaimer of opinion 无法表示意见 \GHj_r
128.adverse opinion 否定意见