61.assessed level of material misstatement risk 重大错报风险的评估水平 Hv^Bw{"/R
62.simall business 小规模企业 2gZp
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63.accounting system 会计系统 QSa#}vCp*
64.test of control 控制测试 6o3#<ap<
65.walk-through test 穿行测试 (B\
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66.communication 沟通 jaKW[@<
67.flow chart 流程图 @P75f5p}<
68.reperformance of internal control 重新执行 oe
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69.audit evidence 审计证据 R5^6Kwu
70.substantive procedures 实质性程序 Pvi2j&W84
71.assertions 认定 .IdbaH
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72.esistence 存在 xRXvTNEg
73.occurrence 发生 ]j6pd*H
74.completeness 完整性 NQ 6oyg@&
75.rights and obligations 权利和义务 &,jUaC5I
76.valuation and allocation 计价和分摊 OQKg/1
77.cutoff 截止 7]T(=gg /
78.accuracy 准确性 7I"~a<f0X`
79.classification 分类 la-:"gKC
80.inspection 检查 (&/4wI^M
81.supervision of counting 监盘 'F.
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82.observation 观察
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83.confirmation 函证 vn$=be
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84.computation 计算 q6C`hVMl
85.analytical procedures 分析程序 YARL/V
86.vouch 核对 O)VcW/
87.trace 追查
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88.audit sampling 审计抽样 s_fe4K
89.error 误差 z|%Pi J,
90.expected error 预期误差 K2xHXziQ
91.population 总体 Er~KX3vF
92.sampling risk 抽样风险 u_9c>
93.non- sampling risk 非抽样风险 }k%6X@
94.sampling unit 抽样单位 ^IuhHP
95.statistical sampling 统计抽样 FP=-
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96.tolerable error 可容忍误差 8_HBcZWs
97.the risk of under reliance 信赖不足风险 r.zgLZ}3&V
98.the risk of over reliance 信赖过度风险 #.HnO_sK_
99.the risk of incorrect rejection 误拒风险 &Y=~j?~Xm
100. the risk of incorrect acceptance 误受风险 uE9,N$\L_
101.working trial balance 试算平衡表 hZ
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102.index and cross-referencing 索引和交叉索引 M3@qhEf?vk
103.cash receipt 现金收入 ]7W!f 2@
104.cash disbursement 现金支出 @- |G_BZ
105.bank statement 银行对账单 e8xq`:4Y
106.bank reconciliation 银行存款余额调节表 S8/~'<out
107.balance sheet date 资产负债表日 Eq;w5;7s
108.net realizable value 可变现净值 mKO~`Wq%@
109.storeroom 仓库 {zm8`
110.sale invoice 销售发票 Fovah4q%V
111.price list 价目表 <zn)f@W
112.positive confirmation request 积极式询证函 1#_pj
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113.negative confirmation request 消极式询证函 |w*
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114.purchase requisition 请购单 fTy:Re
115.receiving report 验收报告 Icg-rwa<Z
116.gross margin 毛利 ~<VxtcEBz
117.manufacturing overhead 制造费用 MT>(d*0s
118.material requisition 领料单 *,lDo9
119.inventory-taking 存货盘点 *m<[ sS
120.bond certificate 债券 oydP}X
121.stock certificate 股票 1%B9xLq
122.audit report 审计报告 4uoZw3
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123.entity 被审计单位 u]Vt>Yw
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124.addressee of the audit report 审计报告的收件人 )?#K0o[<
125.unqualified opinion 无保留意见 >_yL@^
126.qualified opinion 保留意见 {*O+vtir%
127.disclaimer of opinion 无法表示意见 MjC<N[WO>N
128.adverse opinion 否定意见