61.assessed level of material misstatement risk 重大错报风险的评估水平 !z2xm3s{]p
62.simall business 小规模企业 }?6;;d#
63.accounting system 会计系统 BOA7@Zaa$p
64.test of control 控制测试 {<}Hut:a
65.walk-through test 穿行测试 8 ?y|
66.communication 沟通 &~B8~U4%
67.flow chart 流程图 ?uJX
68.reperformance of internal control 重新执行 1BEc"
69.audit evidence 审计证据 cZoj|=3a
70.substantive procedures 实质性程序 /$\8?<Pc".
71.assertions 认定 F9las#\J
72.esistence 存在 CZ$B2i6
73.occurrence 发生 .rwW5"RPq
74.completeness 完整性 R/E6n &R
75.rights and obligations 权利和义务 \x4:i\Fx@
76.valuation and allocation 计价和分摊 fTK84v"7_
77.cutoff 截止 ^liW*F"UY
78.accuracy 准确性 $txF|Fj]^A
79.classification 分类 nsV
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80.inspection 检查 NZ!I >
81.supervision of counting 监盘 KC(z TY
82.observation 观察 rL+.3ZO):P
83.confirmation 函证 [C;Neslo
84.computation 计算 rHOhi|+
85.analytical procedures 分析程序 r>*+d|c4
86.vouch 核对 :Zob"*T
87.trace 追查 y
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88.audit sampling 审计抽样 4
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89.error 误差 FK-q-PKO#.
90.expected error 预期误差 ~mK+Q%G5
91.population 总体 PVljb=8F
92.sampling risk 抽样风险 >YF=6zq.`
93.non- sampling risk 非抽样风险 x`I Wo:j
94.sampling unit 抽样单位 tgl 4pAc
95.statistical sampling 统计抽样 S
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 Ar?ZU ASJ
98.the risk of over reliance 信赖过度风险 R(P(G;#j
99.the risk of incorrect rejection 误拒风险 -rgdKA@)(
100. the risk of incorrect acceptance 误受风险 ,PJC FQMR
101.working trial balance 试算平衡表 *W,[k&;:
102.index and cross-referencing 索引和交叉索引 o"A)t=
103.cash receipt 现金收入 LH`2Y,E
104.cash disbursement 现金支出 ^rjUye%EK
105.bank statement 银行对账单 NNE(jJ`/
106.bank reconciliation 银行存款余额调节表 oj'YDQ^uj
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 .J+F
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109.storeroom 仓库 i`vy<Dvpz
110.sale invoice 销售发票 vo&h6'i>7
111.price list 价目表 [>3dhj[;
112.positive confirmation request 积极式询证函 9!Xp+<
113.negative confirmation request 消极式询证函 5e7\tBab
114.purchase requisition 请购单 7(^F@,,@
115.receiving report 验收报告 9v3n4=gc
116.gross margin 毛利 Bx$?*y&f!v
117.manufacturing overhead 制造费用 5gC>j(
118.material requisition 领料单 mDD96y
119.inventory-taking 存货盘点 o>Dd1
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120.bond certificate 债券 hy$VG%b;#
121.stock certificate 股票 MOp "kA
122.audit report 审计报告 E m +&I
123.entity 被审计单位 ?gvu
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124.addressee of the audit report 审计报告的收件人 _RZ"WA^[
125.unqualified opinion 无保留意见 u5KAwMw%Q
126.qualified opinion 保留意见 +StsSZ
127.disclaimer of opinion 无法表示意见 r{SDJa
128.adverse opinion 否定意见