61.assessed level of material misstatement risk 重大错报风险的评估水平 v&[X&Hu[
62.simall business 小规模企业 lRa
3v Ng
63.accounting system 会计系统 '[M^f+H|
64.test of control 控制测试 <WQ<<s@#pb
65.walk-through test 穿行测试 Tc'{i#%9j
66.communication 沟通 t+W=2w&
67.flow chart 流程图 zAkc67:
68.reperformance of internal control 重新执行 h a,=LV
69.audit evidence 审计证据 ${E[pT
70.substantive procedures 实质性程序 uI[-P}bSc&
71.assertions 认定 CN8@c!mB
72.esistence 存在 xzMeKC`
73.occurrence 发生 P/C+L[X=
74.completeness 完整性 Oet#wp/I
75.rights and obligations 权利和义务 yKe*<\
76.valuation and allocation 计价和分摊 jE?\Yv3
77.cutoff 截止 @aqd'O
78.accuracy 准确性 @^y?Bh9jQ
79.classification 分类 9QX~aX
80.inspection 检查 y'0dl "Dy\
81.supervision of counting 监盘 7T|J[WO
82.observation 观察 <y\
Z#z
83.confirmation 函证 $p}~,Kp/
84.computation 计算 !%Hl#Pv}
85.analytical procedures 分析程序 I\Gp9w0f
86.vouch 核对 ]@ Sc}
87.trace 追查 'Tru?y\
88.audit sampling 审计抽样
z
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89.error 误差 [d^:
90.expected error 预期误差 xtIehr0{$I
91.population 总体 @sgT[P*ut
92.sampling risk 抽样风险
XRz%KVysp
93.non- sampling risk 非抽样风险 kYI(<oTY~
94.sampling unit 抽样单位 /BjGAa(
95.statistical sampling 统计抽样 JK:mQ_
96.tolerable error 可容忍误差 C<wj?!v,F[
97.the risk of under reliance 信赖不足风险 Rvu3Qo+
98.the risk of over reliance 信赖过度风险 HM$`z"p5jg
99.the risk of incorrect rejection 误拒风险 uJ)=+Exii
100. the risk of incorrect acceptance 误受风险 aCH:#|
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101.working trial balance 试算平衡表 IioE
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102.index and cross-referencing 索引和交叉索引 q563,s
103.cash receipt 现金收入 fa+W9
104.cash disbursement 现金支出 Z$#ZYD
105.bank statement 银行对账单 \yX !P1
106.bank reconciliation 银行存款余额调节表 k+
q6U[ce
107.balance sheet date 资产负债表日 0r$hPmvv8
108.net realizable value 可变现净值 QS=$#Gp
109.storeroom 仓库 fN"oa>X
110.sale invoice 销售发票 ?`l=!>C4s
111.price list 价目表 wc+N
112.positive confirmation request 积极式询证函 ,@'){V
113.negative confirmation request 消极式询证函 (/x@W`
114.purchase requisition 请购单 WRcFE<
115.receiving report 验收报告 ssr)f8R#,#
116.gross margin 毛利 U@v8H!p^i
117.manufacturing overhead 制造费用 ev: !,}]w
118.material requisition 领料单 @DQ"vFj6<
119.inventory-taking 存货盘点 Nh\8+v*+{
120.bond certificate 债券 {DXZ}7w:v
121.stock certificate 股票 VG'(
122.audit report 审计报告 jC Kt;lj
123.entity 被审计单位 Er/5 ,
124.addressee of the audit report 审计报告的收件人 ^/d^$
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 1=q?#PQ
127.disclaimer of opinion 无法表示意见 't]EkH]BC
128.adverse opinion 否定意见