61.assessed level of material misstatement risk 重大错报风险的评估水平 V5r7eC
62.simall business 小规模企业 &Z!2xfQy>
63.accounting system 会计系统 -`EoTXT*U
64.test of control 控制测试 )&Bv\Tfjt
65.walk-through test 穿行测试 >cL2PN_y
66.communication 沟通 c<e\JJY5?
67.flow chart 流程图 F
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68.reperformance of internal control 重新执行 }C.{+U
69.audit evidence 审计证据 o hlVc%a
70.substantive procedures 实质性程序 R?s\0
71.assertions 认定 >t(@?*ZFT
72.esistence 存在 Y_sV
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73.occurrence 发生 7bS[\5
74.completeness 完整性 Jo <6M'
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 2,0F8=L
77.cutoff 截止 eUlb6{!y?
78.accuracy 准确性 EZBzQ""
79.classification 分类 p04+"
80.inspection 检查 09s}@C
81.supervision of counting 监盘 E2D8s=r
82.observation 观察 K/cK6Yr
83.confirmation 函证 q2vz#\A?
84.computation 计算 &
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85.analytical procedures 分析程序 =:
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86.vouch 核对 f*Js= hvO
87.trace 追查 7gcG|kKT
88.audit sampling 审计抽样 2zu~#qU[)M
89.error 误差 KW^aARJ)
90.expected error 预期误差 >~~\==".
91.population 总体 B$EP'5@
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92.sampling risk 抽样风险 1A-EP@#
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93.non- sampling risk 非抽样风险 12dW:#[
94.sampling unit 抽样单位 )A=g#
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95.statistical sampling 统计抽样 %WR"85
96.tolerable error 可容忍误差 ]5/U}Um
97.the risk of under reliance 信赖不足风险 8 GN{*Hg
98.the risk of over reliance 信赖过度风险 puF
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99.the risk of incorrect rejection 误拒风险 7
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100. the risk of incorrect acceptance 误受风险 |>GIPfVT
101.working trial balance 试算平衡表 ^iS:mt
102.index and cross-referencing 索引和交叉索引 mC(t;{
103.cash receipt 现金收入 b0 `9wn
104.cash disbursement 现金支出 |Eu~=J7@
105.bank statement 银行对账单 }*
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106.bank reconciliation 银行存款余额调节表 ?GU!ke p
107.balance sheet date 资产负债表日 @8yFM%
108.net realizable value 可变现净值 y: [] +
109.storeroom 仓库 4+,Z'J%\[7
110.sale invoice 销售发票 %[m1\h"1
111.price list 价目表 Qe.kNdT+_
112.positive confirmation request 积极式询证函 IQ~7vk()
113.negative confirmation request 消极式询证函 ygt)7f5
114.purchase requisition 请购单 u6T?oK9j
115.receiving report 验收报告 L-{r*ccIW
116.gross margin 毛利 RNtA4rC>#
117.manufacturing overhead 制造费用 !5t 3Y
118.material requisition 领料单 Nn1^#kc
119.inventory-taking 存货盘点 -$z " 74
120.bond certificate 债券 LfXr(2u
121.stock certificate 股票 Gi4dgMVei
122.audit report 审计报告 o{W]
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123.entity 被审计单位 ABmDSV5i
124.addressee of the audit report 审计报告的收件人 /+O8A}
125.unqualified opinion 无保留意见 N~_jiVD>
126.qualified opinion 保留意见 1[9j`~[([
127.disclaimer of opinion 无法表示意见 #2ASzCe
128.adverse opinion 否定意见