61.assessed level of material misstatement risk 重大错报风险的评估水平 ~'K
ymarPU
62.simall business 小规模企业 FFb`4.
63.accounting system 会计系统 YpoO:
64.test of control 控制测试 6 /gh_'&
65.walk-through test 穿行测试 trnjOm
66.communication 沟通 xOP%SF
67.flow chart 流程图 )dgXS//Y
68.reperformance of internal control 重新执行 )a.Y$![
69.audit evidence 审计证据 %&5 !vK
70.substantive procedures 实质性程序 \k / N/&;
71.assertions 认定 ]N_(M
72.esistence 存在 Ac'[(
73.occurrence 发生 W,5A|Q~
74.completeness 完整性 F& .iY0Pt
75.rights and obligations 权利和义务 <at/z9b
76.valuation and allocation 计价和分摊 U:m[*
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77.cutoff 截止 T^g2N`w2
78.accuracy 准确性 <8yzBp4gZ
79.classification 分类 W76K/A<h>
80.inspection 检查 ^5j|
81.supervision of counting 监盘 2s>dlz
82.observation 观察 *,5V;7O
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83.confirmation 函证 rCi7q]_
84.computation 计算 _fha9`
85.analytical procedures 分析程序 (g
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86.vouch 核对 r/'9@oM
87.trace 追查 )$Xd#bzD|
88.audit sampling 审计抽样 2ikY.Xi6
89.error 误差 Ks.m5R
90.expected error 预期误差
=fG c?PQ
91.population 总体 a_XM2dc%
92.sampling risk 抽样风险 (m80isl
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 r,X5@/
95.statistical sampling 统计抽样 {%5k1,/(
96.tolerable error 可容忍误差 $r)+7i
97.the risk of under reliance 信赖不足风险 T{3C3EE?]
98.the risk of over reliance 信赖过度风险 (iM"ug2
99.the risk of incorrect rejection 误拒风险 l_Gv dD
100. the risk of incorrect acceptance 误受风险 {i y[8eLg
101.working trial balance 试算平衡表 h\".Ty
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102.index and cross-referencing 索引和交叉索引 Ex9%i9H
103.cash receipt 现金收入 X5 UcemO
104.cash disbursement 现金支出 &cztUM(
105.bank statement 银行对账单 h~haA8i?{
106.bank reconciliation 银行存款余额调节表 =8O057y
107.balance sheet date 资产负债表日 &54fFyJF
108.net realizable value 可变现净值 [T#5$J
109.storeroom 仓库 HMGby
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110.sale invoice 销售发票 w^Qb9vTa8
111.price list 价目表 .|
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112.positive confirmation request 积极式询证函 4of3#
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113.negative confirmation request 消极式询证函 \9;u.&$mNB
114.purchase requisition 请购单 )k@W6N
115.receiving report 验收报告 2-5AKm@K
116.gross margin 毛利 H6(kxpOI\
117.manufacturing overhead 制造费用 ^N}zePy0
118.material requisition 领料单 +6t<FH
119.inventory-taking 存货盘点 5('_7l
120.bond certificate 债券 T-ID{
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121.stock certificate 股票 .WM 0x{t/
122.audit report 审计报告 |3{DlZ2S
123.entity 被审计单位 fmZ5rmw!
124.addressee of the audit report 审计报告的收件人 wr{03mQHxp
125.unqualified opinion 无保留意见 ^(y=DJ7
126.qualified opinion 保留意见 D|m6gP;P
127.disclaimer of opinion 无法表示意见 LW6&^S?4{
128.adverse opinion 否定意见