61.assessed level of material misstatement risk 重大错报风险的评估水平 Y@Kp'+t(!
62.simall business 小规模企业 h4^
a#%$
63.accounting system 会计系统 -3<5,Q{G+
64.test of control 控制测试 vWwnC)5
65.walk-through test 穿行测试 'L2M
W
66.communication 沟通 3J{`]v5`
67.flow chart 流程图 {>cO&eiCt
68.reperformance of internal control 重新执行 dEp?jJP$;
69.audit evidence 审计证据 &` u<KKF6
70.substantive procedures 实质性程序 #`mo
5
71.assertions 认定 2|)3
Ly9
72.esistence 存在 !s]LWCX+|
73.occurrence 发生 [$Ld>`3
74.completeness 完整性 ~sQN\]5VW
75.rights and obligations 权利和义务 MD,}-m
76.valuation and allocation 计价和分摊 GiN\nu<!
77.cutoff 截止 Z?5kO-[
78.accuracy 准确性 \@4_l?M
79.classification 分类 <Dw`Ur^ X5
80.inspection 检查 [2!K 6
81.supervision of counting 监盘 8eSIY17
82.observation 观察 ,"u-V<>6O
83.confirmation 函证 1;[\xqJ
84.computation 计算 wvm`JOP:A
85.analytical procedures 分析程序 'Z+~G
86.vouch 核对 OgfmyYMtc
87.trace 追查 XX,iT~+-
88.audit sampling 审计抽样 ?s("@dz_
89.error 误差
5eO`u8M
90.expected error 预期误差
}06
91.population 总体 M ,8r{[2
92.sampling risk 抽样风险 }xHoitOD
93.non- sampling risk 非抽样风险 HZdmL-1Z^+
94.sampling unit 抽样单位 _gB`;zo
95.statistical sampling 统计抽样 5[M?O4mi
96.tolerable error 可容忍误差 .foM>UOY
97.the risk of under reliance 信赖不足风险 [BHf>
98.the risk of over reliance 信赖过度风险 OCF\*Sx
99.the risk of incorrect rejection 误拒风险 j3rBEQ,R
100. the risk of incorrect acceptance 误受风险 R
V|: mI
101.working trial balance 试算平衡表 (KHTgZ6
102.index and cross-referencing 索引和交叉索引 s,Cm}4L6
103.cash receipt 现金收入 Pt?]JJxl-
104.cash disbursement 现金支出 $L.0$-je4
105.bank statement 银行对账单 0}c*u) ,
106.bank reconciliation 银行存款余额调节表 n< [np;\
107.balance sheet date 资产负债表日 d(w
$! $"h
108.net realizable value 可变现净值 Rv6{'\:
109.storeroom 仓库 d^IOB
|6Q
110.sale invoice 销售发票 k=O2s'F`
111.price list 价目表 9/RbfV[)
112.positive confirmation request 积极式询证函 5f7;pS<
113.negative confirmation request 消极式询证函 d+%1q
114.purchase requisition 请购单 zqqpB
wk#
115.receiving report 验收报告 k`r
}
Gb
116.gross margin 毛利 bv>;%TF
117.manufacturing overhead 制造费用 UHz*Tfjb
118.material requisition 领料单 /!UuGm
119.inventory-taking 存货盘点 &3>ki0L
120.bond certificate 债券 _$By c(.c
121.stock certificate 股票 l'VgS:NT
122.audit report 审计报告 _n2PoE:5@P
123.entity 被审计单位 tq?lF$mM:
124.addressee of the audit report 审计报告的收件人 %FQMB
125.unqualified opinion 无保留意见 >/EmC3?b!
126.qualified opinion 保留意见 jcN84AaRFI
127.disclaimer of opinion 无法表示意见 rSB"0W7
128.adverse opinion 否定意见