61.assessed level of material misstatement risk 重大错报风险的评估水平 !}5rd\
62.simall business 小规模企业 Ypxp4B
63.accounting system 会计系统 <
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64.test of control 控制测试 z:
65.walk-through test 穿行测试 fsWIz1K
66.communication 沟通 awjAv8tPO!
67.flow chart 流程图 LOr( HgyC
68.reperformance of internal control 重新执行 B79
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69.audit evidence 审计证据 Z~}9^ (qc
70.substantive procedures 实质性程序 '=eVem=
71.assertions 认定 gVy`||z
72.esistence 存在 TuaP
73.occurrence 发生 !6z{~Z:
74.completeness 完整性 L)1\=[Ov
75.rights and obligations 权利和义务 6urU[t1
76.valuation and allocation 计价和分摊 hm
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77.cutoff 截止 jc\y{ I\
78.accuracy 准确性 I*$-[3/
79.classification 分类 0cVxP)J+
80.inspection 检查 (_6JQn
81.supervision of counting 监盘 9XhH*tBn7(
82.observation 观察 Z9*@w`x^u
83.confirmation 函证 )vpYVr-
84.computation 计算 |n^rI\p%
85.analytical procedures 分析程序 #sk~L21A
86.vouch 核对 g_A#WQyh\'
87.trace 追查 mNEh\4ai
88.audit sampling 审计抽样 kP5G}Bp
89.error 误差 * dk(<g=fM
90.expected error 预期误差 h%NM%;"H/
91.population 总体 ,yvS c
92.sampling risk 抽样风险 [LUqF?K&
93.non- sampling risk 非抽样风险 B6KG\,'|
94.sampling unit 抽样单位 d @ l
95.statistical sampling 统计抽样 ^SW9J^9
96.tolerable error 可容忍误差 g/\cN(X
97.the risk of under reliance 信赖不足风险 dV16'
98.the risk of over reliance 信赖过度风险 Rha|Rk~
99.the risk of incorrect rejection 误拒风险 YpRhl(|
100. the risk of incorrect acceptance 误受风险 8R-;cBT
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 |`s:&<W+kp
103.cash receipt 现金收入 -M_>]ubG
104.cash disbursement 现金支出 F2ISg'
105.bank statement 银行对账单 m(
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106.bank reconciliation 银行存款余额调节表 Oamz>Hplu
107.balance sheet date 资产负债表日 EJQT\c
108.net realizable value 可变现净值 3 TTQff
109.storeroom 仓库 n3qRt
110.sale invoice 销售发票 *"4l}&
111.price list 价目表 lV$#>2Hh5
112.positive confirmation request 积极式询证函 )qOcx
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113.negative confirmation request 消极式询证函 @`8a3sL)
114.purchase requisition 请购单
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115.receiving report 验收报告 $<Y%4LI
116.gross margin 毛利 ):}A Quy]
117.manufacturing overhead 制造费用 8OO[Le]1
118.material requisition 领料单 fO
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119.inventory-taking 存货盘点 GCX?W`
120.bond certificate 债券 45$aq~%as
121.stock certificate 股票 %+<1X?;,Fq
122.audit report 审计报告 AT1{D!b
123.entity 被审计单位 t7sEY
124.addressee of the audit report 审计报告的收件人 =dQ/^C_hj
125.unqualified opinion 无保留意见 zA:q/i
126.qualified opinion 保留意见 |JP'j1 Ka
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见