61.assessed level of material misstatement risk 重大错报风险的评估水平 #
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62.simall business 小规模企业 :Zz
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63.accounting system 会计系统
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64.test of control 控制测试 {8%a5DiM
65.walk-through test 穿行测试 hfy_3} _
66.communication 沟通 ,nB5/Lx
67.flow chart 流程图 J6aef^>
68.reperformance of internal control 重新执行 %- 0t?/>
69.audit evidence 审计证据 7x4PaX(
70.substantive procedures 实质性程序 w
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71.assertions 认定 NPe%F+X
72.esistence 存在 s}% M4
73.occurrence 发生 %F4%H|G
74.completeness 完整性 'y3!fN=h
75.rights and obligations 权利和义务 :A'y+MnK<
76.valuation and allocation 计价和分摊 =rCIumqD-}
77.cutoff 截止 r|Tcfk]%
78.accuracy 准确性 exUu7&*:
79.classification 分类 7Da`
80.inspection 检查 9c :cw
81.supervision of counting 监盘 ^qD$z=z-
82.observation 观察 *6DB0X_-}
83.confirmation 函证 `,TzQ
84.computation 计算 OA"q[s
85.analytical procedures 分析程序 !N
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86.vouch 核对 u frL<]A
87.trace 追查 SmSH2m-
88.audit sampling 审计抽样 aH/
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89.error 误差 V/I<g
90.expected error 预期误差 8i#2d1O
91.population 总体 F%D.zvKN
92.sampling risk 抽样风险 RO/FF<f
93.non- sampling risk 非抽样风险 54R#W:t
94.sampling unit 抽样单位 GM f
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95.statistical sampling 统计抽样 *VhL\IjN]
96.tolerable error 可容忍误差 JNXq.;:`Q
97.the risk of under reliance 信赖不足风险 /zVOK4BqN+
98.the risk of over reliance 信赖过度风险 {dMsz
99.the risk of incorrect rejection 误拒风险 ]tRu2Ygf
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 c>:wd@w
102.index and cross-referencing 索引和交叉索引 |AU~_{H
103.cash receipt 现金收入 3E
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104.cash disbursement 现金支出 hxd`OG<gF
105.bank statement 银行对账单 a:IC)]j$_
106.bank reconciliation 银行存款余额调节表 EPM-df!=
107.balance sheet date 资产负债表日 9oR@UW1
108.net realizable value 可变现净值 ']z{{UNUN
109.storeroom 仓库 MSqVlj
110.sale invoice 销售发票 n QZwC
111.price list 价目表 }1i`6`y1
112.positive confirmation request 积极式询证函 1.{z3_S21:
113.negative confirmation request 消极式询证函 [KaAXv
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114.purchase requisition 请购单 &LZn
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115.receiving report 验收报告 rt~d6|6
116.gross margin 毛利 J1RJ*mo7,
117.manufacturing overhead 制造费用 sF?TmBQ*
118.material requisition 领料单 {19PL8B~}
119.inventory-taking 存货盘点 K;Uvb(m{&
120.bond certificate 债券 A _
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121.stock certificate 股票 %w
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122.audit report 审计报告 0s3%Kqi[
123.entity 被审计单位 >j(_[z|v3
124.addressee of the audit report 审计报告的收件人 BsqP?/
125.unqualified opinion 无保留意见 #crQ1p) \
126.qualified opinion 保留意见 m^f0V2M_
127.disclaimer of opinion 无法表示意见 FR4QUk
128.adverse opinion 否定意见