61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 8Z!+1b
63.accounting system 会计系统 o)7gKWjujP
64.test of control 控制测试 F
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65.walk-through test 穿行测试 QH6Lb%]/
66.communication 沟通 0sRby!
67.flow chart 流程图 oQ 5g0(J~
68.reperformance of internal control 重新执行 {b>tX)Tep
69.audit evidence 审计证据 Zg|z\VR
70.substantive procedures 实质性程序 @M?N[LG
71.assertions 认定 3C8'0DB
72.esistence 存在 5DfAL;o!
73.occurrence 发生 a4X J0Tm
74.completeness 完整性 |$":7)eH!
75.rights and obligations 权利和义务 /b20!3
76.valuation and allocation 计价和分摊 c/I.`@
77.cutoff 截止 50(/LV1
78.accuracy 准确性 uYS?# g
79.classification 分类 /J8AnA1
80.inspection 检查 viAvD6e
81.supervision of counting 监盘 LQ?J
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82.observation 观察 G.O0*E2V
83.confirmation 函证 }.7!@!q.
84.computation 计算 7Rj!vj/
85.analytical procedures 分析程序 zGu(y@o
86.vouch 核对 I~MBR2$9
87.trace 追查 8<k0j&~J
88.audit sampling 审计抽样 VY@uQ#&A
89.error 误差 KGkzE
90.expected error 预期误差 d5]9FIj
91.population 总体 $GUSTV
92.sampling risk 抽样风险 Tn/T:7C
93.non- sampling risk 非抽样风险 !'B.ad
94.sampling unit 抽样单位 :KZI+
95.statistical sampling 统计抽样 Y*3qH]
96.tolerable error 可容忍误差 Fm{Ri=X<:
97.the risk of under reliance 信赖不足风险 ~o
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98.the risk of over reliance 信赖过度风险 bc5+}&W
99.the risk of incorrect rejection 误拒风险 ,v$gQU2
100. the risk of incorrect acceptance 误受风险 N-
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 J& +s
103.cash receipt 现金收入 t
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104.cash disbursement 现金支出 1#Dpj.cO#
105.bank statement 银行对账单 z['>`Kt
106.bank reconciliation 银行存款余额调节表 (zBa2Vmmv
107.balance sheet date 资产负债表日 n
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108.net realizable value 可变现净值 Q wk
109.storeroom 仓库 18Pc4~>0
110.sale invoice 销售发票 *(s+u~, I
111.price list 价目表 8=T;R&U^M
112.positive confirmation request 积极式询证函 vAq`*]W+
113.negative confirmation request 消极式询证函 !~m)_Q5?~
114.purchase requisition 请购单 ?y'KX]/
115.receiving report 验收报告 ss% ahs
116.gross margin 毛利 7<AHQ<#@
117.manufacturing overhead 制造费用 c&3
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118.material requisition 领料单 <m`HK.|~
119.inventory-taking 存货盘点 [sTr#9Z
120.bond certificate 债券 xqO'FQO%
121.stock certificate 股票 6/T
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122.audit report 审计报告 85m[^WGyh
123.entity 被审计单位 [E2afC>zrl
124.addressee of the audit report 审计报告的收件人 n%3rv?m7
125.unqualified opinion 无保留意见 5l2Ph4(
126.qualified opinion 保留意见 7NMQUN7k'
127.disclaimer of opinion 无法表示意见 1s=M3m&H
128.adverse opinion 否定意见