61.assessed level of material misstatement risk 重大错报风险的评估水平 |S>J<]H
p
62.simall business 小规模企业 ,Z
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63.accounting system 会计系统 \@PUljU]
64.test of control 控制测试 H s4zJk
65.walk-through test 穿行测试 \HP,LH[P:
66.communication 沟通 j$mt*z L
67.flow chart 流程图 !s[j1=y
68.reperformance of internal control 重新执行 a`@<Z sR
69.audit evidence 审计证据 C5s
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70.substantive procedures 实质性程序 MMxoKL
71.assertions 认定 kq1M<lk
72.esistence 存在 ,QHx*~9
73.occurrence 发生 -B3wRAEt
74.completeness 完整性 jKCqH$
75.rights and obligations 权利和义务 Eip~~2
76.valuation and allocation 计价和分摊 Xv5Ev@T
77.cutoff 截止 P B6/<n9#
78.accuracy 准确性 v4k=NH+w
79.classification 分类 K}5$;W#
80.inspection 检查 W-]yKSob
81.supervision of counting 监盘 H'= i
82.observation 观察 .J6j"
83.confirmation 函证 48&KdbGX
84.computation 计算 p3A-WK|NX
85.analytical procedures 分析程序 YI),q.3X~
86.vouch 核对 1:{O RX[;
87.trace 追查 /=U
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88.audit sampling 审计抽样 4Tzu"y
89.error 误差 C@?e`=9(
90.expected error 预期误差 #:\+7mCF
91.population 总体 H;7H6fyZ
92.sampling risk 抽样风险 ZV<y=F*~f
93.non- sampling risk 非抽样风险 CQuvbAo
94.sampling unit 抽样单位 -_4jJxh=OB
95.statistical sampling 统计抽样 k#=leu"I
96.tolerable error 可容忍误差 ;,B@84'
97.the risk of under reliance 信赖不足风险 P2:Q+j:PX
98.the risk of over reliance 信赖过度风险 <T_Nlar^^
99.the risk of incorrect rejection 误拒风险 ;k41+O:f@
100. the risk of incorrect acceptance 误受风险 >'1Q"$;
101.working trial balance 试算平衡表 v!'@NW_
102.index and cross-referencing 索引和交叉索引 HG3>RcB
103.cash receipt 现金收入 ,cO)Sxj
104.cash disbursement 现金支出 NW>:Lz
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105.bank statement 银行对账单 _467~5JkU
106.bank reconciliation 银行存款余额调节表 8^"|-~#<
107.balance sheet date 资产负债表日 c{4nW|/
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108.net realizable value 可变现净值 U/&qV"Ih
109.storeroom 仓库 Jp*AIj
110.sale invoice 销售发票 l<K.!z<-:8
111.price list 价目表 k&"qdB(I
112.positive confirmation request 积极式询证函 <ZvPtW
113.negative confirmation request 消极式询证函 u/:Sf*;?
114.purchase requisition 请购单 &$z1Hz +l
115.receiving report 验收报告 G-i_s6Wu
116.gross margin 毛利 1]3bx N
117.manufacturing overhead 制造费用 :ktX7p~
118.material requisition 领料单 +VW]%6+
119.inventory-taking 存货盘点 y $DB
120.bond certificate 债券 zt?w n*_
121.stock certificate 股票 z` ?xS
122.audit report 审计报告 WT
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123.entity 被审计单位 S+xGHi)
124.addressee of the audit report 审计报告的收件人 @k #y-/~?
125.unqualified opinion 无保留意见 ]<_!@J6k
126.qualified opinion 保留意见 hE#8_3 4%s
127.disclaimer of opinion 无法表示意见 Z!i'Tbfn
128.adverse opinion 否定意见