61.assessed level of material misstatement risk 重大错报风险的评估水平 JS$ojL^
62.simall business 小规模企业 +VT/c
63.accounting system 会计系统 8#L
V
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64.test of control 控制测试 wwUa+6?
65.walk-through test 穿行测试 ^ZP
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66.communication 沟通 x4v@
o?zW
67.flow chart 流程图 bf@H(gCW=
68.reperformance of internal control 重新执行 t\S=u y
69.audit evidence 审计证据 %?2y2O,;
70.substantive procedures 实质性程序 j]P'xrWl]8
71.assertions 认定 O3 NI
72.esistence 存在 RqB 8g
73.occurrence 发生 Q,v/]bXd
74.completeness 完整性 P@|
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75.rights and obligations 权利和义务 x18(}4
76.valuation and allocation 计价和分摊 2fN2!OT
77.cutoff 截止 #|8Ia:=s
78.accuracy 准确性
z>lIZ}
79.classification 分类 Q?xA))0
80.inspection 检查 +adwEYRrr
81.supervision of counting 监盘 M47t(9krV
82.observation 观察 u'`eCrKT*
83.confirmation 函证 s k_TKN`+
84.computation 计算 pT|l "q@
85.analytical procedures 分析程序 C2
4"H|D
86.vouch 核对 ANWfRt
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87.trace 追查 1
K(0tG:5
88.audit sampling 审计抽样 @k+K_gR
89.error 误差 4g+Dp&U
90.expected error 预期误差 hU'h78bt(
91.population 总体 qBF6LhR
92.sampling risk 抽样风险 1Be/(pSc
93.non- sampling risk 非抽样风险 7D&O5Z=%+
94.sampling unit 抽样单位 WYJH+"@%j
95.statistical sampling 统计抽样 )s N}ClgJ
96.tolerable error 可容忍误差 BD,J4xH;
97.the risk of under reliance 信赖不足风险 2
:oAS
98.the risk of over reliance 信赖过度风险 2Y>#FEW/
99.the risk of incorrect rejection 误拒风险 0hg4y
100. the risk of incorrect acceptance 误受风险 CFXr=.yz
101.working trial balance 试算平衡表 ;&c9!LfP
102.index and cross-referencing 索引和交叉索引 \r1nMw 3&
103.cash receipt 现金收入 3!M|Sf<s
104.cash disbursement 现金支出 TrPw*4h 9s
105.bank statement 银行对账单 G,e!!J
106.bank reconciliation 银行存款余额调节表 l=UXikx
107.balance sheet date 资产负债表日
T]
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108.net realizable value 可变现净值 vN&(__3((
109.storeroom 仓库 u.ej<Lo
110.sale invoice 销售发票 U3u j`Oq
111.price list 价目表 gz#2}
112.positive confirmation request 积极式询证函 [nA1WFfM
113.negative confirmation request 消极式询证函 :Z%-&)F
114.purchase requisition 请购单 IFsh"i
115.receiving report 验收报告 K2{6{X=
116.gross margin 毛利 XM f>B|
117.manufacturing overhead 制造费用 nc3u
sq
118.material requisition 领料单 <
v1.+
119.inventory-taking 存货盘点 )LAG$Cn
120.bond certificate 债券 >N~orSw%
121.stock certificate 股票 1>=%TIO)
122.audit report 审计报告 ]TVc
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123.entity 被审计单位 i&KBMx
124.addressee of the audit report 审计报告的收件人 b$q~(Z}
125.unqualified opinion 无保留意见 \NZ@>on
126.qualified opinion 保留意见 '>cZ7:
127.disclaimer of opinion 无法表示意见 0SR[)ma
128.adverse opinion 否定意见