61.assessed level of material misstatement risk 重大错报风险的评估水平 fD(7FN8
62.simall business 小规模企业 <c\]Ct
63.accounting system 会计系统 QmHwn)Ly
64.test of control 控制测试 `+^sW#ki
65.walk-through test 穿行测试 Oh-Fp-v87
66.communication 沟通 GY7s
67.flow chart 流程图 v D&Kae<
68.reperformance of internal control 重新执行 O8
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69.audit evidence 审计证据 *) }
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70.substantive procedures 实质性程序 v\'rXy
71.assertions 认定 NGSS:
72.esistence 存在 08O7F
73.occurrence 发生 55,
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74.completeness 完整性 _^b@>C>O
75.rights and obligations 权利和义务 `11#J;[@G
76.valuation and allocation 计价和分摊 >"bnpYSe
77.cutoff 截止 ($:y\,5(9I
78.accuracy 准确性 '5V^}/
79.classification 分类 iz$FcA]
80.inspection 检查 n_u`B|^Pj
81.supervision of counting 监盘 ]xI?,('_m
82.observation 观察 $kIo4$.Y$
83.confirmation 函证 +/w(K,
84.computation 计算 Y!;gQeC
85.analytical procedures 分析程序 s1Okoxh/!V
86.vouch 核对 /_HwifRQ
87.trace 追查 /4^G34
88.audit sampling 审计抽样 }ymc5-
89.error 误差 pY,O_
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90.expected error 预期误差 =Iy/cH
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91.population 总体 PlF!cr7:4
92.sampling risk 抽样风险 ^~,
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93.non- sampling risk 非抽样风险 zfirb
94.sampling unit 抽样单位 .E#<fz
95.statistical sampling 统计抽样 6 1L7
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96.tolerable error 可容忍误差 (GnVwJ<v9V
97.the risk of under reliance 信赖不足风险 [pr 9 $Jr
98.the risk of over reliance 信赖过度风险 X:R%1+&*
99.the risk of incorrect rejection 误拒风险 6mi$.'
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100. the risk of incorrect acceptance 误受风险 6TY){Pw
101.working trial balance 试算平衡表 D7M0NEY
102.index and cross-referencing 索引和交叉索引 fWd~-U0M^
103.cash receipt 现金收入 z;ULQ
104.cash disbursement 现金支出 =zz+<
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105.bank statement 银行对账单 \m%J`{Mt
106.bank reconciliation 银行存款余额调节表 w[e0wh`.
107.balance sheet date 资产负债表日 WBy[m ?d
108.net realizable value 可变现净值 u>81dO]H
109.storeroom 仓库 sE-x"c
110.sale invoice 销售发票 wInY7uBd!
111.price list 价目表 Zo'/^S
112.positive confirmation request 积极式询证函 #>@<n3rq
113.negative confirmation request 消极式询证函 FT<H]Nf
114.purchase requisition 请购单 g)X7FxS,z
115.receiving report 验收报告 vJ~4D*(]l
116.gross margin 毛利 &|s+KP|d
117.manufacturing overhead 制造费用 xQX<w\s
118.material requisition 领料单 ^v
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119.inventory-taking 存货盘点 fV*}c`
120.bond certificate 债券 FPvuzBJ
121.stock certificate 股票 tF<^9stM
122.audit report 审计报告 %A8Pkr<&E
123.entity 被审计单位 >'e
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124.addressee of the audit report 审计报告的收件人 /tG 5!l
125.unqualified opinion 无保留意见 ]bs+:
126.qualified opinion 保留意见 5r^1CFO
127.disclaimer of opinion 无法表示意见 C2CYIok$&
128.adverse opinion 否定意见