61.assessed level of material misstatement risk 重大错报风险的评估水平 k}C4:?AT
62.simall business 小规模企业 E24j(>
63.accounting system 会计系统 2!R+5^Iy
64.test of control 控制测试 p'A43
65.walk-through test 穿行测试 D$+g5u)
66.communication 沟通 !v8](UI8-
67.flow chart 流程图 tz5\O}
68.reperformance of internal control 重新执行 |K" nSXzk
69.audit evidence 审计证据 W ",yq|
70.substantive procedures 实质性程序 \-SC-c
71.assertions 认定 Xl:.`{5L
72.esistence 存在 dQ_hlx!J
73.occurrence 发生 WIabQ_ fX
74.completeness 完整性 iBwM]Eyv.
75.rights and obligations 权利和义务 hj}PL
76.valuation and allocation 计价和分摊 V|~o`(]
77.cutoff 截止 ^B1$|
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78.accuracy 准确性 gJ~CD1`O
79.classification 分类 v#EFklOP
80.inspection 检查 r'4Dj&9Ac
81.supervision of counting 监盘 Ckc5;:b&m
82.observation 观察 [^W
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83.confirmation 函证 'uF75C
84.computation 计算 Lrmhr3
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85.analytical procedures 分析程序 +cM~
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86.vouch 核对 b
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87.trace 追查 ;2$0j1>
88.audit sampling 审计抽样 ra2{8 x
89.error 误差 ^$X|Lq
90.expected error 预期误差 |*DkriYY
91.population 总体 mZG n:f}=
92.sampling risk 抽样风险 ;/t~MH
93.non- sampling risk 非抽样风险 SSq4KFO1
94.sampling unit 抽样单位 {T-^xwc
95.statistical sampling 统计抽样 E]}_hZU
96.tolerable error 可容忍误差 L6#4A3yh
97.the risk of under reliance 信赖不足风险 fjy
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98.the risk of over reliance 信赖过度风险 YrYmPSb=
99.the risk of incorrect rejection 误拒风险 t fD7!N{
100. the risk of incorrect acceptance 误受风险 [H{@<*
101.working trial balance 试算平衡表 [%O f
102.index and cross-referencing 索引和交叉索引 o/Q|R+yXV
103.cash receipt 现金收入 *tv\5KW G
104.cash disbursement 现金支出 B]vR=F}*
105.bank statement 银行对账单 0b['{{X(
106.bank reconciliation 银行存款余额调节表 ?^2nrh,n+
107.balance sheet date 资产负债表日 ^!x! F
108.net realizable value 可变现净值 7&9w_iCkV
109.storeroom 仓库 X%iJPJLza
110.sale invoice 销售发票 9aNOfs8(
111.price list 价目表 5E*Qqe
112.positive confirmation request 积极式询证函 IRueq @4
113.negative confirmation request 消极式询证函 d3Y;BxEz
114.purchase requisition 请购单 K|l}+:k
115.receiving report 验收报告 q#SEtyJL
116.gross margin 毛利 S^;;\0#NK
117.manufacturing overhead 制造费用 O#t[YP
118.material requisition 领料单 BzS\p3&
119.inventory-taking 存货盘点 Fq_>}k@fI
120.bond certificate 债券 H%etYpD
121.stock certificate 股票 g cB
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122.audit report 审计报告 N&eo;Ti
123.entity 被审计单位 5423Ky<
124.addressee of the audit report 审计报告的收件人 l~w^I|M^C
125.unqualified opinion 无保留意见 >{9VXSc
126.qualified opinion 保留意见 ' Ttsscv
127.disclaimer of opinion 无法表示意见 z&B9
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128.adverse opinion 否定意见