61.assessed level of material misstatement risk 重大错报风险的评估水平 Da,Tav%b
62.simall business 小规模企业 4F#%f#"
63.accounting system 会计系统 gA:TL{X0
64.test of control 控制测试 L,M+sN
65.walk-through test 穿行测试 &=w|vB)(p
66.communication 沟通 l)Mh2lA,=
67.flow chart 流程图 3 wt
68.reperformance of internal control 重新执行 qo;)X0N
69.audit evidence 审计证据 Mtp%co )f
70.substantive procedures 实质性程序 )U98
71.assertions 认定 O%$O(l
72.esistence 存在 %$n02"@
73.occurrence 发生 $h[Yz l
74.completeness 完整性 d6b.zP
75.rights and obligations 权利和义务 OgMI
76.valuation and allocation 计价和分摊 7'.s7&
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77.cutoff 截止 Rc9<^g`
78.accuracy 准确性 @YZ
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79.classification 分类 }~zO+Wf2
80.inspection 检查 .ZX2^)`XD
81.supervision of counting 监盘 y^s1t2]%
82.observation 观察 Q_}n%P:u
83.confirmation 函证 K2|7%
84.computation 计算 ^KH%mSX>
85.analytical procedures 分析程序 n7iE8SK|k
86.vouch 核对 ~ x`7)3
87.trace 追查 rm|7
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88.audit sampling 审计抽样 bXvbddu)}
89.error 误差 K-@bwB7~s
90.expected error 预期误差 CA^.?&CH^O
91.population 总体 OmNn,PCl8
92.sampling risk 抽样风险 pt})JMm
93.non- sampling risk 非抽样风险 ,cQA*;6
94.sampling unit 抽样单位 !;WbOnLP
95.statistical sampling 统计抽样 mQ,{=C=D
96.tolerable error 可容忍误差 /djACA
97.the risk of under reliance 信赖不足风险 3+ asP&n
98.the risk of over reliance 信赖过度风险 [4gjC
99.the risk of incorrect rejection 误拒风险 }su6izx
100. the risk of incorrect acceptance 误受风险 7A0dl}
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101.working trial balance 试算平衡表 dq1TRFu
102.index and cross-referencing 索引和交叉索引 6Ct0hk
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103.cash receipt 现金收入 %UG/ak%z
104.cash disbursement 现金支出 |[WL2<
105.bank statement 银行对账单 @_O3&ZK
106.bank reconciliation 银行存款余额调节表 J|?[.h7tO
107.balance sheet date 资产负债表日 IUawdB5CB
108.net realizable value 可变现净值 $jcz?vH
109.storeroom 仓库 T{HfP
110.sale invoice 销售发票 uu@<&.r\C
111.price list 价目表 $i%HDt|
112.positive confirmation request 积极式询证函 D
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113.negative confirmation request 消极式询证函 _LsYMUe
114.purchase requisition 请购单 3_U\VGm
115.receiving report 验收报告 8bGD
116.gross margin 毛利 $Sw,hb
117.manufacturing overhead 制造费用 U,HS;wo;t
118.material requisition 领料单 hg&u0AQ2
119.inventory-taking 存货盘点 /&6Q)
120.bond certificate 债券 wRi~Yb?
121.stock certificate 股票 eoL0^cZj
122.audit report 审计报告 )|:8zDuJ
123.entity 被审计单位 B3.X}ys#
124.addressee of the audit report 审计报告的收件人 d'q&Lq
125.unqualified opinion 无保留意见 "i(U
126.qualified opinion 保留意见 un&>
127.disclaimer of opinion 无法表示意见 j]Ua\|t
128.adverse opinion 否定意见