61.assessed level of material misstatement risk 重大错报风险的评估水平 /YP
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62.simall business 小规模企业 z;{iM/Xe
63.accounting system 会计系统 );
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64.test of control 控制测试 s C%&cRQD
65.walk-through test 穿行测试 `w#Oih!6A|
66.communication 沟通 d
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67.flow chart 流程图 p
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68.reperformance of internal control 重新执行 u]<,,
69.audit evidence 审计证据 =9y[1t
70.substantive procedures 实质性程序 :|V$\!o'U
71.assertions 认定 ]/[FR 5>
72.esistence 存在 #^lL5=
73.occurrence 发生 $2oTkOA
74.completeness 完整性 1an^1!
75.rights and obligations 权利和义务 ]i&6c
76.valuation and allocation 计价和分摊 'y;EhOw
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77.cutoff 截止 >Ea8G,
78.accuracy 准确性 >Wm`v.-
79.classification 分类 b#uL?f
80.inspection 检查 [;4g
81.supervision of counting 监盘 gn8R[5:!V
82.observation 观察 mXRB7k
83.confirmation 函证 [-65PC4aN
84.computation 计算 eJF5n#
85.analytical procedures 分析程序 b3&zjjQ
86.vouch 核对 bR*-Ht+wd
87.trace 追查 1->dMm}G[
88.audit sampling 审计抽样 .*@;@06?
89.error 误差 iEVb"w059
90.expected error 预期误差 kw>v:F<M
91.population 总体 lGV0*Cji
92.sampling risk 抽样风险 x[wq]q#*
93.non- sampling risk 非抽样风险 3 R=,1<
94.sampling unit 抽样单位 ]e"=$2d$
95.statistical sampling 统计抽样 ''q@>
96.tolerable error 可容忍误差 zvYq@Mhr
97.the risk of under reliance 信赖不足风险 j~2
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98.the risk of over reliance 信赖过度风险 ^1S!F-H4\
99.the risk of incorrect rejection 误拒风险 Jj>?GAir
100. the risk of incorrect acceptance 误受风险 Pu7_
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101.working trial balance 试算平衡表 _Zp}?b5Q
102.index and cross-referencing 索引和交叉索引 L"E7#}
103.cash receipt 现金收入 oI0M%/aM
104.cash disbursement 现金支出 '-r).Xk
105.bank statement 银行对账单 mC4zactv
106.bank reconciliation 银行存款余额调节表 !POl;%\
107.balance sheet date 资产负债表日 6*PYFf`
108.net realizable value 可变现净值 oz,np@f)J
109.storeroom 仓库 Ff$L|
110.sale invoice 销售发票 !^^?dRd*v
111.price list 价目表 6_J$UBT
112.positive confirmation request 积极式询证函 j-4VB_N@
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 {'XggI%
115.receiving report 验收报告 _D+}q_
116.gross margin 毛利 6bomh2
117.manufacturing overhead 制造费用 5QW=&zI`=
118.material requisition 领料单 `>gd&u
119.inventory-taking 存货盘点 |8&,b`Gfo
120.bond certificate 债券 $yn];0$J
121.stock certificate 股票 ~qcNEl\-y
122.audit report 审计报告 Sc>,lIM
123.entity 被审计单位 WzPTFw[
124.addressee of the audit report 审计报告的收件人 jlkmLcpf
125.unqualified opinion 无保留意见 HFKfkAl
126.qualified opinion 保留意见 _K`wG}YIE
127.disclaimer of opinion 无法表示意见 6TQoqH8@U
128.adverse opinion 否定意见