61.assessed level of material misstatement risk 重大错报风险的评估水平 lIPy)25~
62.simall business 小规模企业 ^{\gD23
63.accounting system 会计系统 04>dxw)8
64.test of control 控制测试 ^c",!Lp}{
65.walk-through test 穿行测试 AW3\>WC
66.communication 沟通 )2t!=
ua
67.flow chart 流程图 .zxP,]"l
68.reperformance of internal control 重新执行 HPJ\]HV(
69.audit evidence 审计证据 Gh;Ju[6
70.substantive procedures 实质性程序 mNS7/I\
71.assertions 认定 wG6@.;3
72.esistence 存在 ;O` \rP5w
73.occurrence 发生 )QS4Z{)U
74.completeness 完整性 Du@?j7&l=$
75.rights and obligations 权利和义务 Esh3cn4
76.valuation and allocation 计价和分摊 S0?4}7`A
77.cutoff 截止 dm;H0v+Y'
78.accuracy 准确性 ]l\'1-/
79.classification 分类 H>Wi(L7
80.inspection 检查 Itn7Kl
81.supervision of counting 监盘 0\3mS{s
82.observation 观察 {*WJ"9ujp]
83.confirmation 函证 V?"X0>]0
84.computation 计算 QH%Zbt2qS
85.analytical procedures 分析程序 h&Thq52R
86.vouch 核对 ?
tre)
87.trace 追查 X :2%U
88.audit sampling 审计抽样 Us4J[MW<
89.error 误差 @pq#?
90.expected error 预期误差 7d&_5Tj:
91.population 总体 ]C.x8(2!f
92.sampling risk 抽样风险 #D8Z~U,-
93.non- sampling risk 非抽样风险 Q|40
8EM
94.sampling unit 抽样单位 lR]z8&
95.statistical sampling 统计抽样 "JI FF_
96.tolerable error 可容忍误差 v^;-w~?3
97.the risk of under reliance 信赖不足风险 ];BGJ5^j
98.the risk of over reliance 信赖过度风险
z.fh4p
99.the risk of incorrect rejection 误拒风险 |GPR3%9
100. the risk of incorrect acceptance 误受风险 o!.\+[
101.working trial balance 试算平衡表 {z)&=v@
102.index and cross-referencing 索引和交叉索引 o+(>/Ou
103.cash receipt 现金收入 jtqH3xfy
104.cash disbursement 现金支出 VrL==aTYXs
105.bank statement 银行对账单 56
6vjE
106.bank reconciliation 银行存款余额调节表 *Z0 Y:"
107.balance sheet date 资产负债表日 1,cd[^`.
108.net realizable value 可变现净值 FO"8B
109.storeroom 仓库 5f+ziiZ
110.sale invoice 销售发票 ftBbO8e
111.price list 价目表 |,zcrOo]
112.positive confirmation request 积极式询证函 :eaqUW!Y
113.negative confirmation request 消极式询证函 97"dOi!Wh
114.purchase requisition 请购单 IT,d(UV_
115.receiving report 验收报告 I5RV:e5b
116.gross margin 毛利 5rG&Z5
117.manufacturing overhead 制造费用 qk}(E#.>F\
118.material requisition 领料单 ^qNh)?V?]I
119.inventory-taking 存货盘点 diXb8L7B;
120.bond certificate 债券 |ocIp/$
121.stock certificate 股票 nya-Io.
122.audit report 审计报告 \BB(0Ah+t
123.entity 被审计单位 4%l
@
124.addressee of the audit report 审计报告的收件人 O6rrv,+_L
125.unqualified opinion 无保留意见 vIBVp
126.qualified opinion 保留意见 X8!=Xjl)
127.disclaimer of opinion 无法表示意见 @8zp(1.
128.adverse opinion 否定意见