61.assessed level of material misstatement risk 重大错报风险的评估水平 ]Ee$ulJ02
62.simall business 小规模企业 #op0|:/N
63.accounting system 会计系统 #g2&x sU
64.test of control 控制测试 ssH[\i
65.walk-through test 穿行测试 v4X ` Ul*
66.communication 沟通 n0 V^/j}
67.flow chart 流程图 [CAFh:o
68.reperformance of internal control 重新执行 yI-EF)A@;
69.audit evidence 审计证据 wq8&2(|Fc
70.substantive procedures 实质性程序 JZ>
(h
71.assertions 认定 p%#'`*<a_
72.esistence 存在 ^ME'D
73.occurrence 发生 * vqUOh
74.completeness 完整性 +KTHZpp!c2
75.rights and obligations 权利和义务 <1QXZfQ"
76.valuation and allocation 计价和分摊 IF6-VFY:6
77.cutoff 截止 =?\%E[j
78.accuracy 准确性 <<Z, 1{3F
79.classification 分类 {=U*!`D
80.inspection 检查 niyxZ<Z
81.supervision of counting 监盘 uA t{WDHm
82.observation 观察 C/9]TkX}q
83.confirmation 函证 v@J[qpX
84.computation 计算 |v1*
[(
85.analytical procedures 分析程序 ;R@D
86.vouch 核对 Q/h-Khmz
87.trace 追查 <33,0."K
88.audit sampling 审计抽样 Jm 0.\[J
89.error 误差 r{*BJi.b
90.expected error 预期误差 5x,/p
91.population 总体 ]9W7]$
92.sampling risk 抽样风险 b9v<Jk
93.non- sampling risk 非抽样风险 |tse"A5Z
94.sampling unit 抽样单位 ['K}p24,
95.statistical sampling 统计抽样 Qf'g2
\
96.tolerable error 可容忍误差 _lm^v%J$
97.the risk of under reliance 信赖不足风险 ID{XZ
98.the risk of over reliance 信赖过度风险 );n/G
99.the risk of incorrect rejection 误拒风险 kN#3HI]8
100. the risk of incorrect acceptance 误受风险 %E [HMq<H
101.working trial balance 试算平衡表 M7&G9SGZ
102.index and cross-referencing 索引和交叉索引 G9GLRdP
103.cash receipt 现金收入 M[Nv>
104.cash disbursement 现金支出 )ac!@slb^7
105.bank statement 银行对账单 @Q;s[Kg{!
106.bank reconciliation 银行存款余额调节表 m4'jTC$
107.balance sheet date 资产负债表日 ip1gCH/?_+
108.net realizable value 可变现净值 N\rL ~4/
109.storeroom 仓库 *{\))Zmhd
110.sale invoice 销售发票 Y zmMF
111.price list 价目表 B`jq"[w]-
112.positive confirmation request 积极式询证函 +B&+FGfNU
113.negative confirmation request 消极式询证函 Oi-%6&}J
114.purchase requisition 请购单 *D9H3M[o#
115.receiving report 验收报告
H4sc7-
116.gross margin 毛利 "I9 r>=
117.manufacturing overhead 制造费用 :l?mNm5
118.material requisition 领料单 o-;/x)
119.inventory-taking 存货盘点 64>CfU(
120.bond certificate 债券
f"zmN G'
121.stock certificate 股票 j"VDqDDz
122.audit report 审计报告 K%Bz6 ~
123.entity 被审计单位 ovDPnf(
124.addressee of the audit report 审计报告的收件人 n.C5w8f
125.unqualified opinion 无保留意见 /?Mr2!3N
126.qualified opinion 保留意见 :)&vf<JL
127.disclaimer of opinion 无法表示意见 6GqC]rd*:
128.adverse opinion 否定意见