b计划评估的控制风险.doc

compliance test符合性程序management letter管理建议书risk assessment风险评估control activities控制活动procedures manual程序手册computer-assisted audit techniques计算机辅助审计程序audit evedence 审计证据substantive procedures 实质性程序existence or occurrence 存在或发生rights and obligations 权利与义务validity 合法性enquiry 询问confirmation 函证computation 计算expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试deposit slip 存款凭单purchase order 采购订单general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票cutoff bank statement 截止性银行对账单（截止性是为了保证同一会计期间）unearned revenue 预收账款collateral 抵押sales order 销售通知单storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票price list 价目表break down 分解、按细目分类delinquent account 过期账户confirmation 函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendors invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单remittance 汇款、付款gross margin 毛利overhead 期间费用manufacturing overhead 制造费用bill of materails 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄time card 计时卡time ticket 计时单utilities 公用事业费inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票brokers advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司collateral 抵押品trustee 受托管理人contributed capital 实缴资本stub 存根the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段unadjusted events 未调