61.assessed level of material misstatement risk 重大错报风险的评估水平 l1[IXw?
62.simall business 小规模企业 "m3Y))a
63.accounting system 会计系统 .g~@e_;):
64.test of control 控制测试 t;]egk
65.walk-through test 穿行测试 z,)sS<t(
66.communication 沟通 ,Aii>D]
67.flow chart 流程图 U!5*V9T~J
68.reperformance of internal control 重新执行 B`aAvD`7
69.audit evidence 审计证据 NjxW A&[ng
70.substantive procedures 实质性程序 Mvv=)?:
71.assertions 认定 gT
OMD
72.esistence 存在 :c t+.#
73.occurrence 发生 (0Cszm.
74.completeness 完整性 )'~FDw\6
75.rights and obligations 权利和义务 }v,THj
76.valuation and allocation 计价和分摊 q@9i3*q;
77.cutoff 截止 zTB9
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78.accuracy 准确性 clw91yrQn
79.classification 分类 M<unQ1+wh
80.inspection 检查 G{.+D2
81.supervision of counting 监盘 ];;w/$zke
82.observation 观察 @45 H8|:k
83.confirmation 函证 De
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84.computation 计算 A.O~'')X
85.analytical procedures 分析程序 ~P_kr'o
86.vouch 核对 J"rwWIxO*
87.trace 追查 #:|?t&On
88.audit sampling 审计抽样 a`*WpP \+
89.error 误差 !@{[I:5
90.expected error 预期误差 S(i(1H
s.
91.population 总体 |sa7Y_
92.sampling risk 抽样风险 lg>AWTW[
93.non- sampling risk 非抽样风险 E{s|#
94.sampling unit 抽样单位 4d
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95.statistical sampling 统计抽样 "}p?pF<'0
96.tolerable error 可容忍误差 }!
V<"d,!
97.the risk of under reliance 信赖不足风险 &o@5%Rz2/
98.the risk of over reliance 信赖过度风险 ?w/
nZQWi
99.the risk of incorrect rejection 误拒风险 D~Ohw sL4
100. the risk of incorrect acceptance 误受风险 03WRj+w
101.working trial balance 试算平衡表 IGT_
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102.index and cross-referencing 索引和交叉索引 [!?,TGM}^
103.cash receipt 现金收入 [9om"'
104.cash disbursement 现金支出 tQ
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105.bank statement 银行对账单 ~#_$?_/(
106.bank reconciliation 银行存款余额调节表 T zYg
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107.balance sheet date 资产负债表日 KHz8
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108.net realizable value 可变现净值 g/Jj]X#r
109.storeroom 仓库 )]>
'7] i
110.sale invoice 销售发票 \BaN5+B6
111.price list 价目表 Z'dI!8(Nf
112.positive confirmation request 积极式询证函 l0\>zWLZZ9
113.negative confirmation request 消极式询证函 y~c[sW
114.purchase requisition 请购单 Uv`v|S:+2
115.receiving report 验收报告 |~LjH |*M
116.gross margin 毛利 s4`*0_n
117.manufacturing overhead 制造费用 OCO,-(
118.material requisition 领料单 -!G#")<
119.inventory-taking 存货盘点 irb.F>(x
120.bond certificate 债券 %GCd?cFF
121.stock certificate 股票 jQeE07g
122.audit report 审计报告 1vK(^u[
123.entity 被审计单位 ku9FN
124.addressee of the audit report 审计报告的收件人 h;UdwmT
125.unqualified opinion 无保留意见 vKf;&`^qE
126.qualified opinion 保留意见 Bj($_2M%+
127.disclaimer of opinion 无法表示意见 a 8hv .43
128.adverse opinion 否定意见