61.assessed level of material misstatement risk 重大错报风险的评估水平 XhUVDmeUMb
62.simall business 小规模企业 35JVF*z
63.accounting system 会计系统 lvx[C7?
64.test of control 控制测试 4%#q.qI
65.walk-through test 穿行测试 Qs
ysy
66.communication 沟通 p<+Y;,+
67.flow chart 流程图 ?[
;>1+D
68.reperformance of internal control 重新执行 >XxHp
69.audit evidence 审计证据 ,P%i%YPj
70.substantive procedures 实质性程序 NMS+'GRW
71.assertions 认定 ~r_2V$sC2
72.esistence 存在 qM<CBcON
73.occurrence 发生 \k{d'R#~(
74.completeness 完整性 Rn)fwGC
75.rights and obligations 权利和义务 "B>8on8O
76.valuation and allocation 计价和分摊 CEAmb[h
77.cutoff 截止 Nw{Cu+AwG
78.accuracy 准确性 ~G1B}c]
79.classification 分类 <G'M/IR a
80.inspection 检查 NQA2usb
81.supervision of counting 监盘 f@2F!
82.observation 观察 +8Y|kC{9"
83.confirmation 函证 wI;sZJc
84.computation 计算
:D4'x{#H
85.analytical procedures 分析程序 ~C>clkZ
86.vouch 核对 ;iW>i8
87.trace 追查 PS8^=
88.audit sampling 审计抽样 4'TssRot@h
89.error 误差 =;(L$:l~
90.expected error 预期误差 .>Qa3,v5
91.population 总体 Shv$"x:W
92.sampling risk 抽样风险 KciN"g|X
93.non- sampling risk 非抽样风险 E 02Y,C
94.sampling unit 抽样单位 "L!U7|9J
95.statistical sampling 统计抽样 BS
]:w(}[
96.tolerable error 可容忍误差 O`5h jq#
97.the risk of under reliance 信赖不足风险 C80< L5\
98.the risk of over reliance 信赖过度风险 B#?rW*yEe
99.the risk of incorrect rejection 误拒风险 WrS>^\:
100. the risk of incorrect acceptance 误受风险 {$#88Qa\-
101.working trial balance 试算平衡表 X` J86G )
102.index and cross-referencing 索引和交叉索引 Wt=\hixj-
103.cash receipt 现金收入 HYL['B?Wid
104.cash disbursement 现金支出 "dT"6,
105.bank statement 银行对账单 v!$:t<-5N
106.bank reconciliation 银行存款余额调节表 2x<!>B
107.balance sheet date 资产负债表日 J~n|5*cz
108.net realizable value 可变现净值
qzEv!?)a
109.storeroom 仓库 \C>+ubF
110.sale invoice 销售发票 A!Tm[oqu
111.price list 价目表 )7X$um
112.positive confirmation request 积极式询证函 !l]_c5
113.negative confirmation request 消极式询证函 bDm7$
(
114.purchase requisition 请购单 i]OEhB
Y
115.receiving report 验收报告 r*dNta<
116.gross margin 毛利 +prUa
u*
117.manufacturing overhead 制造费用 %~} ,N
118.material requisition 领料单 q!W=U8`
119.inventory-taking 存货盘点 8]oolA:^4s
120.bond certificate 债券 slhMvHOk-
121.stock certificate 股票 K7@|2;e
122.audit report 审计报告 /]U;7)
123.entity 被审计单位 UNK.39
124.addressee of the audit report 审计报告的收件人 d3Y;BxEz
125.unqualified opinion 无保留意见 K|l}+:k
126.qualified opinion 保留意见 E-($Xc
127.disclaimer of opinion 无法表示意见 S^;;\0#NK
128.adverse opinion 否定意见