61.assessed level of material misstatement risk 重大错报风险的评估水平 1Id"|/b%$
62.simall business 小规模企业 ~P~q'
63.accounting system 会计系统 4_'B oU4
64.test of control 控制测试 ICe;p
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65.walk-through test 穿行测试 dShGIH?
66.communication 沟通 i?eVi
67.flow chart 流程图 lU$0e09
68.reperformance of internal control 重新执行 EaL>~:j
69.audit evidence 审计证据 2!b##`UjA7
70.substantive procedures 实质性程序 C,LosAd
71.assertions 认定 "K+EZ%~<
72.esistence 存在 `@0AGSzUv
73.occurrence 发生 QJjk#*?,|
74.completeness 完整性 fu
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75.rights and obligations 权利和义务 ,69547#o
76.valuation and allocation 计价和分摊 n
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77.cutoff 截止 ;$4&Qp:#
78.accuracy 准确性 Z^_zcH'
79.classification 分类 ZYt <O
80.inspection 检查 })J}7@VPO
81.supervision of counting 监盘 `YMd0*
82.observation 观察 a <F2]H=J
83.confirmation 函证 e VQ-?DK
84.computation 计算 /?z3*x
85.analytical procedures 分析程序 42}8es.aa
86.vouch 核对 |~18MW
87.trace 追查 zE/\2F$
88.audit sampling 审计抽样 ]0|A\bE\S
89.error 误差 ^7=7V0>,:
90.expected error 预期误差 iY&I?o!Ch
91.population 总体 fYh<S
92.sampling risk 抽样风险 SN\c2^#
93.non- sampling risk 非抽样风险 yg~@}_C2_
94.sampling unit 抽样单位 v#X#F9C
95.statistical sampling 统计抽样 QH,(iX6RY
96.tolerable error 可容忍误差 ` QW=<Le?
97.the risk of under reliance 信赖不足风险 *BF[thB:a
98.the risk of over reliance 信赖过度风险 difX7)\
99.the risk of incorrect rejection 误拒风险 ?0+g.,9
100. the risk of incorrect acceptance 误受风险 `c-omNu
101.working trial balance 试算平衡表 * >8EMq\^
102.index and cross-referencing 索引和交叉索引 yq^Ma
103.cash receipt 现金收入
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104.cash disbursement 现金支出 @_#\qGY
105.bank statement 银行对账单 rcY &n^:
106.bank reconciliation 银行存款余额调节表 <l5m\A
107.balance sheet date 资产负债表日 ~mi4V
108.net realizable value 可变现净值 o[+t}hC[
109.storeroom 仓库 FC+h
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110.sale invoice 销售发票 2\gIjXX"
111.price list 价目表 V@O)7ND
112.positive confirmation request 积极式询证函 4
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113.negative confirmation request 消极式询证函 g0B
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114.purchase requisition 请购单 ~<_WYSzS
115.receiving report 验收报告 (hQ
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116.gross margin 毛利 <c!gg7@pm
117.manufacturing overhead 制造费用 kY{$[+-jR
118.material requisition 领料单 n5^57[(
119.inventory-taking 存货盘点 v=cQ`nou
120.bond certificate 债券 p?4[nS-,
121.stock certificate 股票 t*)mX2R,
122.audit report 审计报告 7\R"RH-
123.entity 被审计单位 w1aoEo "S
124.addressee of the audit report 审计报告的收件人 {>~9?Xwh
125.unqualified opinion 无保留意见 CgYX^h?Y9
126.qualified opinion 保留意见 \[^!
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127.disclaimer of opinion 无法表示意见 N#t`ZC&m'
128.adverse opinion 否定意见