61.assessed level of material misstatement risk 重大错报风险的评估水平 eF=cMC
62.simall business 小规模企业 Ww)p&don
63.accounting system 会计系统 :Y)jf
64.test of control 控制测试 8DLj?M>N
65.walk-through test 穿行测试 3 jR I@
66.communication 沟通 |X6/Y@N
67.flow chart 流程图 D6L5X/#
68.reperformance of internal control 重新执行 tkjQSz
69.audit evidence 审计证据 H.=S08c3kA
70.substantive procedures 实质性程序 -{O>'9'1A
71.assertions 认定 ;:DDz
72.esistence 存在 /|MHZ$Y9w?
73.occurrence 发生 su\iUi
74.completeness 完整性 IF~E
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75.rights and obligations 权利和义务 8;\
76.valuation and allocation 计价和分摊 6>=yX6U1q^
77.cutoff 截止 YDxEWK<
78.accuracy 准确性 Vz
@2_k
79.classification 分类 ky#5G-X
80.inspection 检查 XV %DhR=
81.supervision of counting 监盘 2>+(OL4l
82.observation 观察 1=U NA :t<
83.confirmation 函证 G~
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84.computation 计算 k3yA*Ec
85.analytical procedures 分析程序 [@;q#.}Z
86.vouch 核对 l.nd Wv
87.trace 追查 !> 2kH
88.audit sampling 审计抽样 ,$A'Y
89.error 误差 4}xw&x
90.expected error 预期误差 ~;S
91.population 总体
-g\ ;B
92.sampling risk 抽样风险 #AO?<L
93.non- sampling risk 非抽样风险 ^Iy'G
44
94.sampling unit 抽样单位 <N'v-9=2jl
95.statistical sampling 统计抽样
B9(
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96.tolerable error 可容忍误差 oT0TbZu%
97.the risk of under reliance 信赖不足风险 6m$lK%P{1
98.the risk of over reliance 信赖过度风险 YMr2|VEU[
99.the risk of incorrect rejection 误拒风险 1"yr`,}?8r
100. the risk of incorrect acceptance 误受风险 -~] q?
k?
101.working trial balance 试算平衡表 KBOp}MEz
102.index and cross-referencing 索引和交叉索引 J5Ovj,[EZ
103.cash receipt 现金收入 sD ,=_q@
104.cash disbursement 现金支出 RIdh],-
105.bank statement 银行对账单 s~'"&0Gz
106.bank reconciliation 银行存款余额调节表 J:Idt}@z
107.balance sheet date 资产负债表日
f>hA+
108.net realizable value 可变现净值 F?+\J =LT
109.storeroom 仓库 9y+0Zj+.
110.sale invoice 销售发票 /P%OXn$i/
111.price list 价目表 ORx6r=zg
112.positive confirmation request 积极式询证函 J~.`
113.negative confirmation request 消极式询证函 yQ!I`T>a
114.purchase requisition 请购单 c]%~X&Tg`
115.receiving report 验收报告 /
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116.gross margin 毛利 q>rDxmP<
117.manufacturing overhead 制造费用 .L@gq/x)
118.material requisition 领料单 CuT50N;tk
119.inventory-taking 存货盘点 Ms
3Sri
120.bond certificate 债券 |R&cQKaQ`
121.stock certificate 股票 wQ9?Z.-$
122.audit report 审计报告 o]M1$)>b+
123.entity 被审计单位 c> 0R_
124.addressee of the audit report 审计报告的收件人 ^_gH}~l+U
125.unqualified opinion 无保留意见 *$Z,kZ^^
126.qualified opinion 保留意见 eXQLE]L]
127.disclaimer of opinion 无法表示意见 iY*fp=c9
128.adverse opinion 否定意见