61.assessed level of material misstatement risk 重大错报风险的评估水平 uE/q
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62.simall business 小规模企业 rNI3_|a
63.accounting system 会计系统 n NAJ8z}Nt
64.test of control 控制测试 /x`H6'3?
65.walk-through test 穿行测试 \*_qP*vq@
66.communication 沟通 {!x-kF_
67.flow chart 流程图 >O~xu^N?
68.reperformance of internal control 重新执行 @Wdnc/o]
69.audit evidence 审计证据 zu*h9}
70.substantive procedures 实质性程序 CVu'uyy
71.assertions 认定 $BNn 1C8[
72.esistence 存在 =niU6Q}
73.occurrence 发生 CuDU~)`
74.completeness 完整性 q!NwfXJM
75.rights and obligations 权利和义务 igz&7U8gg
76.valuation and allocation 计价和分摊 /@on=~
77.cutoff 截止 "zm.jNn
78.accuracy 准确性 Kz 'W
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79.classification 分类 rJZ-/]Xf!6
80.inspection 检查 \7W {/v4^
81.supervision of counting 监盘 .H9!UQ&It
82.observation 观察 $z`
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83.confirmation 函证 k%c ?$n"
84.computation 计算 {K:/(\
85.analytical procedures 分析程序 _{T`ka
86.vouch 核对 `(16_a
87.trace 追查 GY0<\-
88.audit sampling 审计抽样 f61~%@fE
89.error 误差 6I 2`m(5
90.expected error 预期误差 >N44&W
91.population 总体 tjYe82
92.sampling risk 抽样风险 JB**z00;
93.non- sampling risk 非抽样风险 V
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94.sampling unit 抽样单位 M}us^t*
95.statistical sampling 统计抽样 $YL}rM
96.tolerable error 可容忍误差 6`%}s3Xq
97.the risk of under reliance 信赖不足风险 \$9S_z
98.the risk of over reliance 信赖过度风险 nj)M$'
99.the risk of incorrect rejection 误拒风险 =g?r.;OO
100. the risk of incorrect acceptance 误受风险 W5sVQ`S-
101.working trial balance 试算平衡表 o
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102.index and cross-referencing 索引和交叉索引 BXLhi(.s
103.cash receipt 现金收入 v]vrD2L
104.cash disbursement 现金支出 :qw:)i
105.bank statement 银行对账单 vE
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106.bank reconciliation 银行存款余额调节表 Y$Fbi2A4
107.balance sheet date 资产负债表日 9KCnitU
108.net realizable value 可变现净值 NcqE)"yObo
109.storeroom 仓库 E&]S No<
110.sale invoice 销售发票 ,ad~6.Z_)
111.price list 价目表 @bS>XWI>
112.positive confirmation request 积极式询证函 &a1agi7M
113.negative confirmation request 消极式询证函 `5h$@
114.purchase requisition 请购单 0]NjsOU=
115.receiving report 验收报告 QZ
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116.gross margin 毛利 )W uuU [(
117.manufacturing overhead 制造费用 )]rGGNF*
118.material requisition 领料单 '(I"54W
119.inventory-taking 存货盘点 cLJ|VD7
120.bond certificate 债券 \:^$ZBQr<n
121.stock certificate 股票 7Nx@eoZ
122.audit report 审计报告 #& Rx(
123.entity 被审计单位 i_f"?X;D
124.addressee of the audit report 审计报告的收件人 )FE'#\
125.unqualified opinion 无保留意见 Fx)]AJ~[t
126.qualified opinion 保留意见 t+p-,ey^@
127.disclaimer of opinion 无法表示意见 |
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128.adverse opinion 否定意见