61.assessed level of material misstatement risk 重大错报风险的评估水平 _S_,rTf&
62.simall business 小规模企业 uP9b^LEoN
63.accounting system 会计系统 Bc=(1ty)
64.test of control 控制测试 xW"O|x$6
65.walk-through test 穿行测试 z_c-1iXCW
66.communication 沟通 `I7s|9-=
67.flow chart 流程图 w,1N ;R&
68.reperformance of internal control 重新执行 i4Yskh
T
69.audit evidence 审计证据 <$A,|m
70.substantive procedures 实质性程序 ,2AulX1
71.assertions 认定 _a&gbS
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72.esistence 存在 J.iz%8
73.occurrence 发生 FBE|pG7
74.completeness 完整性 )Kx.v'
75.rights and obligations 权利和义务 TOiLv.Dor
76.valuation and allocation 计价和分摊 A
rE~6X
77.cutoff 截止 4K cEJlK5
78.accuracy 准确性 A!Tl
79.classification 分类 Y%}&eN$r
80.inspection 检查 AO<T6VK
81.supervision of counting 监盘 l>*X+TpA,
82.observation 观察 |
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83.confirmation 函证 3]S*p ErY
84.computation 计算 9fp"r,aHN&
85.analytical procedures 分析程序 jTwSyW
86.vouch 核对 qkfof{z
87.trace 追查 u^Cl
s!C
88.audit sampling 审计抽样 tGOJ4 =
89.error 误差 _J C*4
90.expected error 预期误差 'v'[_(pq
91.population 总体 w/NT 5
92.sampling risk 抽样风险 wPU5L*/*i
93.non- sampling risk 非抽样风险 :h@V,m Z
94.sampling unit 抽样单位
Y*xgY*K
95.statistical sampling 统计抽样 B1X&O d
96.tolerable error 可容忍误差 }w)}=WmD
97.the risk of under reliance 信赖不足风险 LR&MhG7
98.the risk of over reliance 信赖过度风险 ^Zl[#:EFP
99.the risk of incorrect rejection 误拒风险 14&| (M
100. the risk of incorrect acceptance 误受风险 #>yOp *
101.working trial balance 试算平衡表 $2FU<w$5
102.index and cross-referencing 索引和交叉索引 oDS7do
103.cash receipt 现金收入 )d[n-Si
104.cash disbursement 现金支出 Jk{SlH3'
105.bank statement 银行对账单 &. _"rhz
106.bank reconciliation 银行存款余额调节表 dpz@T>MS=
107.balance sheet date 资产负债表日 pg5W`4-F
108.net realizable value 可变现净值 2-m@-
109.storeroom 仓库 {"jtR<{)
110.sale invoice 销售发票 Pjq'c+4.yL
111.price list 价目表 JQb{?C
112.positive confirmation request 积极式询证函 6O?zi|J[:
113.negative confirmation request 消极式询证函 N5 sR
114.purchase requisition 请购单 B\D)21Ik}%
115.receiving report 验收报告 <=CABW
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116.gross margin 毛利 gwNZ`_Q
117.manufacturing overhead 制造费用 (tO4UI5!
118.material requisition 领料单 UR'v;V&Cb\
119.inventory-taking 存货盘点 7 @\i5
120.bond certificate 债券 [cDkmRV
121.stock certificate 股票 \<I&utn
122.audit report 审计报告 bV:<%l]
123.entity 被审计单位 5_A*IC]
124.addressee of the audit report 审计报告的收件人 z81dm
125.unqualified opinion 无保留意见 b4:{PD~Mh
126.qualified opinion 保留意见 v$\<L|
127.disclaimer of opinion 无法表示意见 .3)
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128.adverse opinion 否定意见