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 nrRP1`!]T
63.accounting system 会计系统 Wt9'-"c
64.test of control 控制测试 //-;uEO
65.walk-through test 穿行测试 OVU+V 0w1a
66.communication 沟通 fV5MI[t
67.flow chart 流程图 Cc>+OUL
68.reperformance of internal control 重新执行 Zf8_ko;|:-
69.audit evidence 审计证据 ~Jx0#+z9V
70.substantive procedures 实质性程序 SR*KZ1U
71.assertions 认定 "'*w_H0
72.esistence 存在 ^U]B&+m
73.occurrence 发生 NT<vs"<B
74.completeness 完整性 <%:,{u6
75.rights and obligations 权利和义务 NVq3h\[X
76.valuation and allocation 计价和分摊 v0'`K 5M
77.cutoff 截止 si`h(VD9w
78.accuracy 准确性 *_!}g
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79.classification 分类 Eh/Z4pzT
80.inspection 检查 s|o+
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81.supervision of counting 监盘 #Bi8>S
82.observation 观察 Zp
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83.confirmation 函证 y-#01Z
84.computation 计算 XmX{e.<NZ
85.analytical procedures 分析程序 &u~#bDh
86.vouch 核对 (|.rEaTA[1
87.trace 追查 "vN~
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88.audit sampling 审计抽样 S_dM{.!Z(,
89.error 误差 M
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90.expected error 预期误差
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91.population 总体 ~mK|~x01@
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 rM{V>s:N
94.sampling unit 抽样单位 J0O wzO
95.statistical sampling 统计抽样 _"688u'88
96.tolerable error 可容忍误差 IH$ZPux
97.the risk of under reliance 信赖不足风险 'fr~1pmx#3
98.the risk of over reliance 信赖过度风险 CH+mzy
99.the risk of incorrect rejection 误拒风险 DRuG5| {I:
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 QeNN*@
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102.index and cross-referencing 索引和交叉索引 _0E KE
103.cash receipt 现金收入 ?5jq)xd2
104.cash disbursement 现金支出 #jd&f,
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105.bank statement 银行对账单 Y;[+ ^J*a
106.bank reconciliation 银行存款余额调节表 n|AV7c
107.balance sheet date 资产负债表日 PiZU_~A
108.net realizable value 可变现净值 d@e2+3<
109.storeroom 仓库 |h* rkLY
110.sale invoice 销售发票 "DsL$D2e
111.price list 价目表 y;xY74Nq
112.positive confirmation request 积极式询证函 d}--}&r
113.negative confirmation request 消极式询证函 j$Wd[Ja+O
114.purchase requisition 请购单 %+0V0.
115.receiving report 验收报告 t)4AQ
116.gross margin 毛利 s?~lMm' !
117.manufacturing overhead 制造费用 .LA?2N
118.material requisition 领料单 ~zph,bk
119.inventory-taking 存货盘点 EaUO>S
120.bond certificate 债券 K4K]oT
121.stock certificate 股票 g8L{xwx<
122.audit report 审计报告 G%5ZG$as
123.entity 被审计单位 bT
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124.addressee of the audit report 审计报告的收件人 -0f,qNF
125.unqualified opinion 无保留意见 1yV+~)by3
126.qualified opinion 保留意见 c4Wl^E8
127.disclaimer of opinion 无法表示意见 crl"Ec
128.adverse opinion 否定意见