61.assessed level of material misstatement risk 重大错报风险的评估水平 <bf^'$l
62.simall business 小规模企业 8fdK|l w
63.accounting system 会计系统 `C`_2y8
64.test of control 控制测试 m//(1hWv7
65.walk-through test 穿行测试 E$FXs~a
66.communication 沟通 eP3)8QC
67.flow chart 流程图 )(&g\
68.reperformance of internal control 重新执行 qx"?')+
69.audit evidence 审计证据 NDRk%_Eu(
70.substantive procedures 实质性程序 'C~NQ{1TV
71.assertions 认定 PL
8eM]XS
72.esistence 存在 V&_5q`L
73.occurrence 发生 X./4at`
74.completeness 完整性 @Ns^?#u~
75.rights and obligations 权利和义务 x]k^JPX
76.valuation and allocation 计价和分摊 w>X33Ff]8@
77.cutoff 截止 ,7pO-:*g
78.accuracy 准确性 Fa9]!bW
79.classification 分类 *kxk@(lT?
80.inspection 检查 $Tq-<FbM)
81.supervision of counting 监盘 5jg^
12EP
82.observation 观察 _-Aw`<_*-
83.confirmation 函证 [6
!/
84.computation 计算 ^G#=>&,
85.analytical procedures 分析程序 ;P _`4w3
86.vouch 核对 LIVVb"V|,
87.trace 追查 vdNh25a<h
88.audit sampling 审计抽样 8@/]ki`>
89.error 误差 gB<p
90.expected error 预期误差 DnaG$a<
91.population 总体 5in6Y5c kj
92.sampling risk 抽样风险 FQ?H%UcW
93.non- sampling risk 非抽样风险 C>@~W(IE
94.sampling unit 抽样单位 "aP>}5<h
95.statistical sampling 统计抽样 |zvxKIW;wd
96.tolerable error 可容忍误差 qB7.LR*
'
97.the risk of under reliance 信赖不足风险 $RKd@5XP
98.the risk of over reliance 信赖过度风险 7s5?^^
99.the risk of incorrect rejection 误拒风险 :%A1k2
100. the risk of incorrect acceptance 误受风险 s iv
KXd
101.working trial balance 试算平衡表 mb?DnP,z
102.index and cross-referencing 索引和交叉索引 4%p5X8|\ih
103.cash receipt 现金收入 (1(3:)@S6
104.cash disbursement 现金支出 d+ih]?
105.bank statement 银行对账单 S_6`.@B}
106.bank reconciliation 银行存款余额调节表 CQ"IL;y
107.balance sheet date 资产负债表日 42Vy#t/HC
108.net realizable value 可变现净值 !hFb<
109.storeroom 仓库 XT= #+
110.sale invoice 销售发票 ^$_ifkkLz
111.price list 价目表 n`6 8<ybl5
112.positive confirmation request 积极式询证函 & HphE2 h
113.negative confirmation request 消极式询证函 ,h5.Si>
114.purchase requisition 请购单 /43DR;4
115.receiving report 验收报告 p0$K.f|
^
116.gross margin 毛利 bg_Zf7{
117.manufacturing overhead 制造费用 0wZLkU_(
118.material requisition 领料单 |RAi6;
119.inventory-taking 存货盘点 0tn5>Dsk
120.bond certificate 债券 }.2pR*W
121.stock certificate 股票 ERGDo=j
122.audit report 审计报告 $|6Le;
K
123.entity 被审计单位 HC4ad0Gs+{
124.addressee of the audit report 审计报告的收件人 / vje='[!
125.unqualified opinion 无保留意见 \fU{$
126.qualified opinion 保留意见 .m/Lon E
127.disclaimer of opinion 无法表示意见 *
2T
&