61.assessed level of material misstatement risk 重大错报风险的评估水平 {,X(
fJ
62.simall business 小规模企业 #v<+G=r*O
63.accounting system 会计系统 f#+ h_1#
64.test of control 控制测试 .YlM'E*X
65.walk-through test 穿行测试 ^6n]@
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66.communication 沟通 Sy55w={
67.flow chart 流程图 =Ch#pLmH
68.reperformance of internal control 重新执行 'r0gqtB
69.audit evidence 审计证据 _X/`4 G
70.substantive procedures 实质性程序 XDQ1gg`
71.assertions 认定
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72.esistence 存在 c eX*|B@=
73.occurrence 发生 P&
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74.completeness 完整性 i=UJ*c
75.rights and obligations 权利和义务 pQi -
76.valuation and allocation 计价和分摊 V _,*
77.cutoff 截止 VP&lWPA}\$
78.accuracy 准确性 [8n4lE[)"
79.classification 分类 R&A.F+Zgt
80.inspection 检查 }Q
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81.supervision of counting 监盘 :|TBsd|/x
82.observation 观察 )*B.y|b#
83.confirmation 函证 04TV./uA
84.computation 计算 xcA`W|M
85.analytical procedures 分析程序 <Th.}=
86.vouch 核对 j3U8@tuG
87.trace 追查 NgKNT}JDv
88.audit sampling 审计抽样 FS0SGBo
89.error 误差 !k)
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90.expected error 预期误差 Nt?B(.G
91.population 总体 n_j[hA
92.sampling risk 抽样风险 :KwYuwYS
93.non- sampling risk 非抽样风险 ;8UHPDnst
94.sampling unit 抽样单位 k,J?L-F
95.statistical sampling 统计抽样 inPGWG K]
96.tolerable error 可容忍误差 mvxvX!t
97.the risk of under reliance 信赖不足风险 HV?@MBM
98.the risk of over reliance 信赖过度风险 ]MyWB<9M
99.the risk of incorrect rejection 误拒风险 n@f@-d$m\<
100. the risk of incorrect acceptance 误受风险 c3+vtP&
101.working trial balance 试算平衡表 ic+iTH
102.index and cross-referencing 索引和交叉索引 (J;<&v}Gad
103.cash receipt 现金收入 M*Xzr .6
104.cash disbursement 现金支出 Bb6_['y
105.bank statement 银行对账单 x.I-z@\E
106.bank reconciliation 银行存款余额调节表 0FBifK
107.balance sheet date 资产负债表日 Om*Dy}
108.net realizable value 可变现净值 C
b<\
109.storeroom 仓库 MLl:)W*
110.sale invoice 销售发票 y)2]:nD`B
111.price list 价目表 mb/Y
112.positive confirmation request 积极式询证函 SrxX-Hir
113.negative confirmation request 消极式询证函 6aL`^^
114.purchase requisition 请购单 e5dw q
115.receiving report 验收报告 YGB|6p(
116.gross margin 毛利 MWB?V?qPSC
117.manufacturing overhead 制造费用 ugz1R+f_4{
118.material requisition 领料单 \VW.>@s~
119.inventory-taking 存货盘点 3JwmLGj}
120.bond certificate 债券 F -m1GG0s
121.stock certificate 股票 =6'A8d
122.audit report 审计报告 umciP
123.entity 被审计单位 1-`8v[S
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 y3vOb , 4
126.qualified opinion 保留意见 %H54^Z<y
127.disclaimer of opinion 无法表示意见 ),86Y:^4
128.adverse opinion 否定意见