61.assessed level of material misstatement risk 重大错报风险的评估水平 Djf,#&j
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62.simall business 小规模企业 lq!l{[Xp
63.accounting system 会计系统 c
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64.test of control 控制测试 VIxcyp0X
65.walk-through test 穿行测试 C
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66.communication 沟通 ];go?.*C
67.flow chart 流程图 Ws`P(WHm
68.reperformance of internal control 重新执行 0qV!-i
69.audit evidence 审计证据 _sCpyu
70.substantive procedures 实质性程序 ",T-'>h$2R
71.assertions 认定 "L" 6jT
72.esistence 存在 qcfLA~y
73.occurrence 发生 bXiT}5mJU
74.completeness 完整性 w#,C{6
75.rights and obligations 权利和义务 +d736lLe%
76.valuation and allocation 计价和分摊 YvK8;<k@-?
77.cutoff 截止 cv["Ps#;`W
78.accuracy 准确性 Fi
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79.classification 分类 K(HP
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80.inspection 检查 f z8
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81.supervision of counting 监盘 m.p{+_@M&
82.observation 观察 9YpD\H`
83.confirmation 函证 >2~q{e
84.computation 计算 (v8jVbg
85.analytical procedures 分析程序 j>Htaa
86.vouch 核对 3say&|kJ
87.trace 追查 X@)5F 9
88.audit sampling 审计抽样 v7/qJ9l
89.error 误差 S:Ne g!`
90.expected error 预期误差 K/jC>4/c/
91.population 总体 GV([gs
92.sampling risk 抽样风险 #^v|u3^DD
93.non- sampling risk 非抽样风险 :-
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94.sampling unit 抽样单位 \qqt/
95.statistical sampling 统计抽样 ALiXT8q
96.tolerable error 可容忍误差 NQ!jkojD
97.the risk of under reliance 信赖不足风险 B@l/'$G
98.the risk of over reliance 信赖过度风险 ,!3G
99.the risk of incorrect rejection 误拒风险 lM5Xw
100. the risk of incorrect acceptance 误受风险 Nq)=E[$
101.working trial balance 试算平衡表 yla&/K;|*
102.index and cross-referencing 索引和交叉索引 Xb=9~7&,$
103.cash receipt 现金收入 ?y7x#_Exc
104.cash disbursement 现金支出 Jn.WbS
105.bank statement 银行对账单 R;f!s/^)
106.bank reconciliation 银行存款余额调节表 gYx|Na,+
107.balance sheet date 资产负债表日 +I7n6s\
108.net realizable value 可变现净值 iP;X8'< BC
109.storeroom 仓库 CC>]Gc7
110.sale invoice 销售发票 b$+.}&M
111.price list 价目表 YZdp/X6x
112.positive confirmation request 积极式询证函 m-UI^M,@<
113.negative confirmation request 消极式询证函 0*q&)
114.purchase requisition 请购单 k9.2*+vvg
115.receiving report 验收报告 !t6:uC7H
116.gross margin 毛利 |b52JF
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117.manufacturing overhead 制造费用 uHUicZf.
118.material requisition 领料单 )G0a72
119.inventory-taking 存货盘点 m6)8L?B
120.bond certificate 债券 xGJ{_M
121.stock certificate 股票 m#mM2Guxe
122.audit report 审计报告
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123.entity 被审计单位 7%9Sz5z
124.addressee of the audit report 审计报告的收件人 VAF+\Cea=
125.unqualified opinion 无保留意见 J
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126.qualified opinion 保留意见 S\
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127.disclaimer of opinion 无法表示意见 ,K8O<Mw8
128.adverse opinion 否定意见