61.assessed level of material misstatement risk 重大错报风险的评估水平 sbFIKq]
62.simall business 小规模企业 F&B E+b/#
63.accounting system 会计系统 E,cQ9}/
64.test of control 控制测试 D&p
X0
65.walk-through test 穿行测试 P*OT&q
66.communication 沟通 O@w_"TJP/z
67.flow chart 流程图 zMM~4?4
68.reperformance of internal control 重新执行 ]z| 2
69.audit evidence 审计证据 lHHx D
70.substantive procedures 实质性程序 Sz]1`%_H/
71.assertions 认定 e@S\7Ks
72.esistence 存在 a^ys7UV
73.occurrence 发生 rq\<zx]au
74.completeness 完整性 t:v>W8N53
75.rights and obligations 权利和义务 oel?w e6
76.valuation and allocation 计价和分摊 pbIVj3-lY
77.cutoff 截止 B\%
Gp}
78.accuracy 准确性 &JD^\+7U:
79.classification 分类 b!teSf
80.inspection 检查 zQUNvPYM
81.supervision of counting 监盘 9[DlJ@T}
82.observation 观察 <*P)"
G
83.confirmation 函证 T)Q_dF.N
84.computation 计算 N9M",(WTt}
85.analytical procedures 分析程序 f9+6gY
86.vouch 核对 t2|0no
87.trace 追查 f zL5C2d
88.audit sampling 审计抽样 ?FEh9l)d\
89.error 误差 DF-.|-^9I
90.expected error 预期误差 m Ph=bG
91.population 总体 FMzG6nrdBN
92.sampling risk 抽样风险 _lRIS_^;eE
93.non- sampling risk 非抽样风险 _a_T`fE&de
94.sampling unit 抽样单位 P{Q$(rOe
95.statistical sampling 统计抽样 W7{^/s5r
96.tolerable error 可容忍误差 2L51H(
97.the risk of under reliance 信赖不足风险 (E~6fb"c
98.the risk of over reliance 信赖过度风险 #\O'*mz
99.the risk of incorrect rejection 误拒风险 I :b
T"N
100. the risk of incorrect acceptance 误受风险 }]<|`FNc
101.working trial balance 试算平衡表 LlVbY=EX7
102.index and cross-referencing 索引和交叉索引 #
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I
103.cash receipt 现金收入 +8"P*z,
104.cash disbursement 现金支出 c `.BN(
105.bank statement 银行对账单 Vn\jUEC
106.bank reconciliation 银行存款余额调节表 A"R(?rQi=
107.balance sheet date 资产负债表日 "|R75m,Id
108.net realizable value 可变现净值 DG&aFmC
109.storeroom 仓库 B(O6qWsL
110.sale invoice 销售发票 !DHfw-1K
111.price list 价目表 vj]h[=:
112.positive confirmation request 积极式询证函 s0Z)BR #
113.negative confirmation request 消极式询证函 ub+XgNO
114.purchase requisition 请购单 )h{+pK
115.receiving report 验收报告 q]*jTb
116.gross margin 毛利 F
IB)cpo
117.manufacturing overhead 制造费用 {.DY\;Q
118.material requisition 领料单 yL
-}E
119.inventory-taking 存货盘点 0O-"tP8o
120.bond certificate 债券 =)*ZrD
121.stock certificate 股票 ~dP\0x0AB
122.audit report 审计报告 @gM}&G08
123.entity 被审计单位 fr$6&HDZ9
124.addressee of the audit report 审计报告的收件人 'tU \~3k
125.unqualified opinion 无保留意见 (.L?sDQ</z
126.qualified opinion 保留意见 \+0l#t$
127.disclaimer of opinion 无法表示意见 a`?Vc}&
128.adverse opinion 否定意见