61.assessed level of material misstatement risk 重大错报风险的评估水平 p^|l ',e
62.simall business 小规模企业 ^PezV5(
63.accounting system 会计系统 4d4+%5GE
64.test of control 控制测试 bIyg7X)/
65.walk-through test 穿行测试 C`ky=
66.communication 沟通 /B~[,ES@1
67.flow chart 流程图 usD@4!PoA
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 >>$`]]7
70.substantive procedures 实质性程序 ybE2N
71.assertions 认定 #IM.7`I
72.esistence 存在 ?`rAO#
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73.occurrence 发生 tOLcnWt
74.completeness 完整性 ][v]Nk
75.rights and obligations 权利和义务 /}m*|cG/
76.valuation and allocation 计价和分摊 jd-]q2fQ|
77.cutoff 截止 FZj>
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78.accuracy 准确性 2*V[kmD/3
79.classification 分类 *1<kYrB
80.inspection 检查 }0Ns&6 )xG
81.supervision of counting 监盘 [A!w
82.observation 观察 -"dt3$ju
83.confirmation 函证 R8Vf6]s_
84.computation 计算 ikV;]ox
85.analytical procedures 分析程序 +lqGf
86.vouch 核对 M
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87.trace 追查 -;L'Jb>s76
88.audit sampling 审计抽样 9D
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89.error 误差 >- \bLr
90.expected error 预期误差 wqF?o
91.population 总体 W
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92.sampling risk 抽样风险 -m%`Di!E
93.non- sampling risk 非抽样风险 OpEH4X.Z
94.sampling unit 抽样单位 uwSSrT
95.statistical sampling 统计抽样 <SI|)M,, 3
96.tolerable error 可容忍误差 ~EPVu
97.the risk of under reliance 信赖不足风险 !
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98.the risk of over reliance 信赖过度风险 SULFAf
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99.the risk of incorrect rejection 误拒风险 PVB
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100. the risk of incorrect acceptance 误受风险 ~!
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101.working trial balance 试算平衡表 R;c9)>8L
102.index and cross-referencing 索引和交叉索引 ^0OP&s;"
103.cash receipt 现金收入
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104.cash disbursement 现金支出 Tz,9>uN
105.bank statement 银行对账单 QH9t |l
106.bank reconciliation 银行存款余额调节表 _b~{/[s
107.balance sheet date 资产负债表日 ]$[sfPKA
108.net realizable value 可变现净值 <]M.K3>
109.storeroom 仓库 ~(QfVpRnV=
110.sale invoice 销售发票 jRS{7rx%MH
111.price list 价目表 Ey|_e3Lf[
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ,
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114.purchase requisition 请购单 mOsp~|d
115.receiving report 验收报告 MxIa,M<
116.gross margin 毛利 ?1SsF>|
117.manufacturing overhead 制造费用 y(p_Un
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118.material requisition 领料单 L>h8>JvQ
119.inventory-taking 存货盘点
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120.bond certificate 债券 [7FG;}lB-
121.stock certificate 股票 %'=*utOxy
122.audit report 审计报告 `.W2t5Y
123.entity 被审计单位 'j6O2=1
124.addressee of the audit report 审计报告的收件人 l[38cF
125.unqualified opinion 无保留意见 KkA)p/
126.qualified opinion 保留意见 xV)[C )6
127.disclaimer of opinion 无法表示意见 tg/UtE`V
128.adverse opinion 否定意见