61.assessed level of material misstatement risk 重大错报风险的评估水平 %
^e@`0L
62.simall business 小规模企业 *aI~W^N3
63.accounting system 会计系统 J, r Xx:
64.test of control 控制测试 G<|:605
65.walk-through test 穿行测试 YKNb59k
66.communication 沟通 ZxI]I1)
67.flow chart 流程图 2av*o~|J*:
68.reperformance of internal control 重新执行 s_TD4~
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69.audit evidence 审计证据 DDWp4`CS|
70.substantive procedures 实质性程序 L -YNz0A
71.assertions 认定 IOX:yxj
72.esistence 存在 SijS5irfk
73.occurrence 发生 ?H<~ac2e
74.completeness 完整性 M= atls
75.rights and obligations 权利和义务 6oY
IQ'hc
76.valuation and allocation 计价和分摊 9]Lo
77.cutoff 截止 j|k@MfA
78.accuracy 准确性 N70zjy4?fL
79.classification 分类 ;|;iCaD a+
80.inspection 检查 *l:&f_ngV
81.supervision of counting 监盘 V+.Q0$~F5
82.observation 观察 !M,h79NM
83.confirmation 函证 RNvQ
84.computation 计算 {79qtq%W{
85.analytical procedures 分析程序 J+lGh9G
86.vouch 核对 %/Bvy*X&
87.trace 追查 &/iFnYVhy
88.audit sampling 审计抽样 h^Qh9G0dn
89.error 误差 an. `dBm
90.expected error 预期误差 Psp^@
91.population 总体 e+l\\9v
92.sampling risk 抽样风险 !:d L~n
93.non- sampling risk 非抽样风险
VE*j*U
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94.sampling unit 抽样单位 ?3Pazc]+|
95.statistical sampling 统计抽样 H@Q`
96.tolerable error 可容忍误差 +
LS3T^
97.the risk of under reliance 信赖不足风险 4j{oaey
98.the risk of over reliance 信赖过度风险 `2,a(Sk#
99.the risk of incorrect rejection 误拒风险 7pP+5&*
100. the risk of incorrect acceptance 误受风险 so*/OBte
101.working trial balance 试算平衡表 &u=8r*
102.index and cross-referencing 索引和交叉索引 ljuNs@q
103.cash receipt 现金收入 9{$8\E9*nd
104.cash disbursement 现金支出 HgaZbb>'
105.bank statement 银行对账单 }I]W'<jY
106.bank reconciliation 银行存款余额调节表 `Klrr
107.balance sheet date 资产负债表日 E0<)oQ0Xa>
108.net realizable value 可变现净值 'bC]M3P
109.storeroom 仓库 aLYLd/ KV
110.sale invoice 销售发票 XddHP;x
111.price list 价目表 bs
BZE
112.positive confirmation request 积极式询证函 +2Z#M
113.negative confirmation request 消极式询证函 0U%Xm[:
114.purchase requisition 请购单 Co[n--@C
115.receiving report 验收报告 >J@egIKzP
116.gross margin 毛利
@+:4J_N
117.manufacturing overhead 制造费用 nc&Jm
o7
118.material requisition 领料单 W_%W%i|
119.inventory-taking 存货盘点 8""mp]o9
120.bond certificate 债券 Q
kL@JF]Re
121.stock certificate 股票 SOs,)
122.audit report 审计报告 ,z[(k"
123.entity 被审计单位 Mc:bU
124.addressee of the audit report 审计报告的收件人 v&r=-}z2!
125.unqualified opinion 无保留意见 rFfy#e
126.qualified opinion 保留意见 0E1=W6UZ
127.disclaimer of opinion 无法表示意见 .&PzkqWZ
128.adverse opinion 否定意见