61.assessed level of material misstatement risk 重大错报风险的评估水平 k FRVW+
62.simall business 小规模企业 -=
c&K&
63.accounting system 会计系统 z__{6"^
64.test of control 控制测试 uj}%S_9
65.walk-through test 穿行测试 ixy:S1pI
66.communication 沟通 PtPx(R3
67.flow chart 流程图 {2xc/
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 Lz9|"F"V
70.substantive procedures 实质性程序 &iuMB0rbu
71.assertions 认定 Gf7r!Ur;g
72.esistence 存在 1=_?Wg:
73.occurrence 发生 {niV63$m
74.completeness 完整性 H(?+-72KX
75.rights and obligations 权利和义务 %7[d5[U~ZA
76.valuation and allocation 计价和分摊 ,o2x,I
77.cutoff 截止 `,FA3boE
78.accuracy 准确性 ,~=+]9t
79.classification 分类 UM1h[#?&V)
80.inspection 检查 , Sf:R4=
81.supervision of counting 监盘 L$Xkx03lz>
82.observation 观察 +IGSOWL
83.confirmation 函证 2e,cE6r
84.computation 计算 \Vj7%ph
85.analytical procedures 分析程序 *Ta
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86.vouch 核对 9nd,8Nji
87.trace 追查 .$&vSOgd(
88.audit sampling 审计抽样 3cqc<
89.error 误差 W'zI~'K
90.expected error 预期误差 BMzS3;1_
91.population 总体 HlxgJw~<
92.sampling risk 抽样风险 ^AwDZX
93.non- sampling risk 非抽样风险 P` CQ)o
94.sampling unit 抽样单位 nwJub$5
95.statistical sampling 统计抽样 IYr4
96.tolerable error 可容忍误差 )\e0L/K@
97.the risk of under reliance 信赖不足风险 uMFV^&ZF
98.the risk of over reliance 信赖过度风险 lR
ZuXo9<
99.the risk of incorrect rejection 误拒风险 QF.M%she+
100. the risk of incorrect acceptance 误受风险 nqYarHi
101.working trial balance 试算平衡表 -<\hcV`&
102.index and cross-referencing 索引和交叉索引 Zh:@AFz:R
103.cash receipt 现金收入 i1qmFvksl
104.cash disbursement 现金支出 +nFC&~q
105.bank statement 银行对账单 sVS),9\}
106.bank reconciliation 银行存款余额调节表 30cb+)h(
107.balance sheet date 资产负债表日 *%]&5
108.net realizable value 可变现净值 {b
NKyT
109.storeroom 仓库 c=B!\J<1
110.sale invoice 销售发票 H"JzTo8u
111.price list 价目表 r+k~%5Ff~
112.positive confirmation request 积极式询证函 |3EKK:RE
113.negative confirmation request 消极式询证函 AbMf8$$3SH
114.purchase requisition 请购单 *kGk.a=
115.receiving report 验收报告
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116.gross margin 毛利 \S#![NC
117.manufacturing overhead 制造费用 O3L:v{Kn
118.material requisition 领料单 Vg`32nRN
119.inventory-taking 存货盘点 Ap(>mUs!i
120.bond certificate 债券 G/Yqvu,2!
121.stock certificate 股票 #"JtH"pF
122.audit report 审计报告 /n9,XD&)
123.entity 被审计单位 4:s!mHcz
124.addressee of the audit report 审计报告的收件人 V(!-xu1,
125.unqualified opinion 无保留意见 u$V@akk
126.qualified opinion 保留意见 /n 1H;~f]
127.disclaimer of opinion 无法表示意见 ;0 9~#Wop
128.adverse opinion 否定意见