61.assessed level of material misstatement risk 重大错报风险的评估水平 =f'MiU!p6
62.simall business 小规模企业 Y"qKe,
63.accounting system 会计系统 P|}~=2J
64.test of control 控制测试 N)'oX3?x
65.walk-through test 穿行测试 R^zTgyr
66.communication 沟通 ?"
MJ
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67.flow chart 流程图 +C3IP
68.reperformance of internal control 重新执行 !wH7;tU
69.audit evidence 审计证据 2 mM0\ja
70.substantive procedures 实质性程序 T&Dt;CSF
71.assertions 认定 weQC9e~d{-
72.esistence 存在 ECHl9;
+
73.occurrence 发生 K"'W4bO#7
74.completeness 完整性 }`k >6B
75.rights and obligations 权利和义务 !(\OT
76.valuation and allocation 计价和分摊 dhl[JC~ _
77.cutoff 截止 =hE5 ?}EP+
78.accuracy 准确性 |k5uVhN
79.classification 分类 o6f^DG3*
80.inspection 检查 nLK%5C
81.supervision of counting 监盘 0{|ib !
82.observation 观察 uv*OiB"
83.confirmation 函证 zt/p'khP3
84.computation 计算 @ yJ/!9?^
85.analytical procedures 分析程序 RFF&-M]
86.vouch 核对 v~-z["=}!
87.trace 追查 A#9@OWV5f
88.audit sampling 审计抽样 !>XG$-$`Z
89.error 误差 MGn:Gj"d
90.expected error 预期误差
KQsS)ju
91.population 总体 X
h==F:
92.sampling risk 抽样风险 v=Ep
93.non- sampling risk 非抽样风险 $Yfm>4
94.sampling unit 抽样单位 `_{'qqRhe
95.statistical sampling 统计抽样 ;)ffGg>
96.tolerable error 可容忍误差 xLht6%o*
97.the risk of under reliance 信赖不足风险 @}@`lv65}
98.the risk of over reliance 信赖过度风险 9vc3&r
99.the risk of incorrect rejection 误拒风险 }9T$ XF~
100. the risk of incorrect acceptance 误受风险 + >o/Ob
101.working trial balance 试算平衡表 ahgm*Cpc
102.index and cross-referencing 索引和交叉索引 xR5j
y|2JJ
103.cash receipt 现金收入 =x
"N0p
104.cash disbursement 现金支出 zRyZrt,%&
105.bank statement 银行对账单 2YvhzL[um
106.bank reconciliation 银行存款余额调节表 >@^z?nb
107.balance sheet date 资产负债表日 ;6aTt2BQ
108.net realizable value 可变现净值 #W<D~C[I _
109.storeroom 仓库 yO
Cv-zm
110.sale invoice 销售发票 \
B 0xL,o<
111.price list 价目表 S3nA}1R
112.positive confirmation request 积极式询证函 n y6-_mA]
113.negative confirmation request 消极式询证函 .v[8ie
114.purchase requisition 请购单 N*JWd
115.receiving report 验收报告 Zab5"JR
116.gross margin 毛利 b6!?K!imT
117.manufacturing overhead 制造费用 6L@g]f|Y@
118.material requisition 领料单 ,2u-<8
119.inventory-taking 存货盘点 k)\Yl`4au
120.bond certificate 债券 GRz`fO
121.stock certificate 股票 N>;"r]Rl"
122.audit report 审计报告 <~# ZtD$G
123.entity 被审计单位 Y604peUF
124.addressee of the audit report 审计报告的收件人 +) 2c\1
125.unqualified opinion 无保留意见 k^I4z^O=-;
126.qualified opinion 保留意见 R{S{N2+p(
127.disclaimer of opinion 无法表示意见 w2y{3O"p=
128.adverse opinion 否定意见