61.assessed level of material misstatement risk 重大错报风险的评估水平 Q5~
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62.simall business 小规模企业 3}lT"K
63.accounting system 会计系统 G34fxhh
64.test of control 控制测试 eW>Y*l%B
65.walk-through test 穿行测试 r[}5<S Q
66.communication 沟通 N,M[Opm
67.flow chart 流程图 =2rkaBFC
68.reperformance of internal control 重新执行 />,KWHR|:
69.audit evidence 审计证据 |}
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70.substantive procedures 实质性程序 7 _*k<W7|
71.assertions 认定 3!:?OUhx
72.esistence 存在 RAps`)OR?
73.occurrence 发生 VA^yv1We
74.completeness 完整性 9C_Vb39::$
75.rights and obligations 权利和义务 r{pbUk
76.valuation and allocation 计价和分摊 |MQ_VZ{6
77.cutoff 截止 ?f\ ~:Gm/
78.accuracy 准确性 mv;;0xH
79.classification 分类 ap y#8
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80.inspection 检查 U&}v1wdZ3
81.supervision of counting 监盘 $63_*9
82.observation 观察 "0ZBPp1q
83.confirmation 函证 }>
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84.computation 计算 EFqYEDXW
85.analytical procedures 分析程序 ;Or]x?-
86.vouch 核对 ]W9 {<+&
87.trace 追查
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88.audit sampling 审计抽样 P^Tk4_,0
89.error 误差 Q?uHdmY*X
90.expected error 预期误差 N!#0O.6
91.population 总体 X}@'FxIF
92.sampling risk 抽样风险 9J
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93.non- sampling risk 非抽样风险 o$%I{}9x
94.sampling unit 抽样单位 2#hfBJg@
95.statistical sampling 统计抽样 T4lE-g2%M
96.tolerable error 可容忍误差 xP61^*-2
97.the risk of under reliance 信赖不足风险 ]8;2Oh
98.the risk of over reliance 信赖过度风险 eF%>
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99.the risk of incorrect rejection 误拒风险 @3_[NI%
100. the risk of incorrect acceptance 误受风险 ;?K>dWf3f
101.working trial balance 试算平衡表 CqkY_z
102.index and cross-referencing 索引和交叉索引 AwQ7O z|(
103.cash receipt 现金收入 |Y")$pjz
104.cash disbursement 现金支出 c ?(X(FQ
105.bank statement 银行对账单 bnYd19>
106.bank reconciliation 银行存款余额调节表 31> $;"
107.balance sheet date 资产负债表日 ]QJWqY
108.net realizable value 可变现净值 :)eU)r"s4
109.storeroom 仓库 $(=0J*ND"
110.sale invoice 销售发票 qwomc28O
111.price list 价目表 \]y /EOT
112.positive confirmation request 积极式询证函 t 8,VR FV
113.negative confirmation request 消极式询证函 \zMx~-2oN
114.purchase requisition 请购单 ?[z@R4at
115.receiving report 验收报告 li7"{+ct
116.gross margin 毛利 76BA1x+G
117.manufacturing overhead 制造费用 'n dXM
118.material requisition 领料单 G%#M17
119.inventory-taking 存货盘点 5xIOi(3`Q
120.bond certificate 债券 OB5t+_s
121.stock certificate 股票 :5,
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122.audit report 审计报告 ^2}p
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 >5c38D7k)
125.unqualified opinion 无保留意见 z1vSt[s
126.qualified opinion 保留意见 kmZ
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127.disclaimer of opinion 无法表示意见 id:6O+\
128.adverse opinion 否定意见