61.assessed level of material misstatement risk 重大错报风险的评估水平 P>yG/:W;
62.simall business 小规模企业 HM(bR"E
63.accounting system 会计系统 -+j9X;h:
64.test of control 控制测试 Mo:!jS~a(Z
65.walk-through test 穿行测试 |IyM"UH
66.communication 沟通 8gu'dG =
67.flow chart 流程图 tS_xa
68.reperformance of internal control 重新执行 6Y92&
69.audit evidence 审计证据 7$Z)fkx.
70.substantive procedures 实质性程序 xr7-[)3Q$
71.assertions 认定 i"2J5LLv
72.esistence 存在 i4{ /
73.occurrence 发生 !.tL"U~4
74.completeness 完整性 &k%wOz1vM
75.rights and obligations 权利和义务 L~?,6
76.valuation and allocation 计价和分摊 ^^t]vojX
77.cutoff 截止 p3,(*eZ
78.accuracy 准确性 V)WIfRs
79.classification 分类 Sh~ 8jEk
80.inspection 检查 gnKU\>2k
81.supervision of counting 监盘 O|^6UH
82.observation 观察 n
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83.confirmation 函证 f//j{P[
84.computation 计算 ~8Dd<4?F]
85.analytical procedures 分析程序 z Et6
86.vouch 核对 OW[/%U>
87.trace 追查 0IT20.~
88.audit sampling 审计抽样 (|ct`KU0#
89.error 误差 M rH%hRV6R
90.expected error 预期误差 fed[^wW
91.population 总体 Muc*?wB`
92.sampling risk 抽样风险 ^,ZvKA"}+/
93.non- sampling risk 非抽样风险 fxtYo,;$
94.sampling unit 抽样单位 7Dx .;
95.statistical sampling 统计抽样 (Ay4B*|!
96.tolerable error 可容忍误差 |~=?vw<W
97.the risk of under reliance 信赖不足风险 Gr"2G,,VI
98.the risk of over reliance 信赖过度风险 e5"-4udCn
99.the risk of incorrect rejection 误拒风险 JJbM)B@-
100. the risk of incorrect acceptance 误受风险 @Z=y'yc'y.
101.working trial balance 试算平衡表 F_M~!]<na
102.index and cross-referencing 索引和交叉索引 JUa
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103.cash receipt 现金收入 C7fi
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104.cash disbursement 现金支出 Rm[rQ}:
105.bank statement 银行对账单 c-3Y SrY
106.bank reconciliation 银行存款余额调节表 UmP?}Xw6
107.balance sheet date 资产负债表日 CpP$HrQ
108.net realizable value 可变现净值 J~yd]L>
109.storeroom 仓库 ?SsRN jeL
110.sale invoice 销售发票 ?[L0LL?ce
111.price list 价目表 8en#PH }
112.positive confirmation request 积极式询证函 yW6[Fpw
113.negative confirmation request 消极式询证函 Sj]T{3mi
114.purchase requisition 请购单 7:R{~|R
115.receiving report 验收报告 S9ak '
116.gross margin 毛利 5
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117.manufacturing overhead 制造费用 2}xFv2X
118.material requisition 领料单 [y&h_w.
119.inventory-taking 存货盘点 H?/cG_^y0
120.bond certificate 债券 |0vHy7CE
121.stock certificate 股票 'k(~XA}X:
122.audit report 审计报告 q%=7<( w
123.entity 被审计单位 R^Eu}?<f
124.addressee of the audit report 审计报告的收件人 37M[9m|D*
125.unqualified opinion 无保留意见 ,[K)E
126.qualified opinion 保留意见 WHD/ s
127.disclaimer of opinion 无法表示意见 ekk&TTp#
128.adverse opinion 否定意见