61.assessed level of material misstatement risk 重大错报风险的评估水平 ! OfO:L7-
62.simall business 小规模企业 &NP6%}bR`
63.accounting system 会计系统 @WJf)
64.test of control 控制测试 R_9 o!sTZ
65.walk-through test 穿行测试 ~,G]glu8
66.communication 沟通 }#|2z}!
67.flow chart 流程图 R25-/6_V>
68.reperformance of internal control 重新执行 |YXG(;-BS
69.audit evidence 审计证据 +W
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70.substantive procedures 实质性程序 VwC4QK,d;
71.assertions 认定 "MTq{f2?
72.esistence 存在 q06@SD$
73.occurrence 发生 /gX%ABmS
74.completeness 完整性 XJ\
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75.rights and obligations 权利和义务 'rh\CA/}D
76.valuation and allocation 计价和分摊 rxArTpS{.#
77.cutoff 截止 p`LL
78.accuracy 准确性 g6`.qyVfz'
79.classification 分类 |QMT
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80.inspection 检查 'Dq"e$JM<
81.supervision of counting 监盘 yW:AVqE)t
82.observation 观察 +ruj
83.confirmation 函证 AD,@,|A
84.computation 计算 3m~U(yho
85.analytical procedures 分析程序 R1~7F{FW
86.vouch 核对 65t[vi*C
87.trace 追查 rSbQ}O4V
88.audit sampling 审计抽样 s1v{~xP
89.error 误差 xNx`J@xt$
90.expected error 预期误差 4(;20(q]
91.population 总体 .;j"+Ef
92.sampling risk 抽样风险 )Jmw
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93.non- sampling risk 非抽样风险 ~(M*6b
94.sampling unit 抽样单位 |:}L<9Sq
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 8@Q"YA3d+
97.the risk of under reliance 信赖不足风险 iAg}pwU
98.the risk of over reliance 信赖过度风险 |})rt5|f1!
99.the risk of incorrect rejection 误拒风险 75PS^5T,
100. the risk of incorrect acceptance 误受风险 "hfw9Qm
101.working trial balance 试算平衡表 hN!.@L
102.index and cross-referencing 索引和交叉索引 a3*.,%d
103.cash receipt 现金收入 ]KzJ u`O%G
104.cash disbursement 现金支出 Aw5K3@Ltz
105.bank statement 银行对账单 td%Y4-+ -
106.bank reconciliation 银行存款余额调节表 3!1&DII
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107.balance sheet date 资产负债表日 ~LSy7$rz
108.net realizable value 可变现净值 W0+u)gDDz
109.storeroom 仓库 zabw!@]
110.sale invoice 销售发票 "hz>{oe
111.price list 价目表 *pY/5? g
112.positive confirmation request 积极式询证函 eO~eu]r
113.negative confirmation request 消极式询证函 ,Z >JvTnH
114.purchase requisition 请购单 }D(DU5r
115.receiving report 验收报告 K
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116.gross margin 毛利 D~XU`;~u
117.manufacturing overhead 制造费用 `AB~YX%(
118.material requisition 领料单 % 1OC#&
119.inventory-taking 存货盘点 |yuGK
120.bond certificate 债券 6Uch0xha!
121.stock certificate 股票 L)@`58Eil
122.audit report 审计报告 $HP/cKu
123.entity 被审计单位 9$n+-GSK
124.addressee of the audit report 审计报告的收件人 oA5<[&~<
125.unqualified opinion 无保留意见 Fa6H(L3
126.qualified opinion 保留意见 6hR^qdHg
127.disclaimer of opinion 无法表示意见 V}j%gy`
128.adverse opinion 否定意见