61.assessed level of material misstatement risk 重大错报风险的评估水平 5sM-E>8G^{
62.simall business 小规模企业 z~A||@4'
63.accounting system 会计系统 &rorBD 5aj
64.test of control 控制测试 hh{4r} |
65.walk-through test 穿行测试 hp%|n
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66.communication 沟通 c*1t<OAS~
67.flow chart 流程图 \Z
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68.reperformance of internal control 重新执行 %8yfFrk
69.audit evidence 审计证据 l-XiQ#-{
70.substantive procedures 实质性程序 p;"pTGoWi
71.assertions 认定 Ii,e=RG>
72.esistence 存在 H"WkyvqXb
73.occurrence 发生 YCj"^RC^
74.completeness 完整性 0 4x[@f`
75.rights and obligations 权利和义务 *["9;_KD
76.valuation and allocation 计价和分摊 p=coOWOQ
77.cutoff 截止 %njX'7^u
78.accuracy 准确性 TCX*$ac"
79.classification 分类 f:B+R
80.inspection 检查 ot;j6eAH~E
81.supervision of counting 监盘 LU?X|{z
82.observation 观察 zM|d9TS
83.confirmation 函证 S?D|"#-,
84.computation 计算 Pc nr
85.analytical procedures 分析程序 14]!Lg
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86.vouch 核对 7;5?2)+=6
87.trace 追查 Fs|fo-+H}k
88.audit sampling 审计抽样 6$4G&'J
89.error 误差 @r%[e1.
90.expected error 预期误差 ]-bA{@tP.
91.population 总体 =xSFKu
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92.sampling risk 抽样风险 mK%!9F
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93.non- sampling risk 非抽样风险 hW~,Uqy
94.sampling unit 抽样单位 ]\v'1m"
95.statistical sampling 统计抽样 zg.'
96.tolerable error 可容忍误差 2wlrei
97.the risk of under reliance 信赖不足风险 d8C?m*3J
98.the risk of over reliance 信赖过度风险 0<>I\UN0b
99.the risk of incorrect rejection 误拒风险 WLP A51R
100. the risk of incorrect acceptance 误受风险 2Y(Phw2%
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 |n \HxU3
103.cash receipt 现金收入 <?yAIhgN*
104.cash disbursement 现金支出 y5kqnibh@
105.bank statement 银行对账单 7ib~04
106.bank reconciliation 银行存款余额调节表 6;dQ#wmg
107.balance sheet date 资产负债表日 \tye:!a?;@
108.net realizable value 可变现净值 Pg{Dy>&2`I
109.storeroom 仓库 m
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110.sale invoice 销售发票 kUUN2
111.price list 价目表 vd|PTHV_
112.positive confirmation request 积极式询证函 b*',(J94
113.negative confirmation request 消极式询证函 JX7_/P
114.purchase requisition 请购单 8Focs p2
115.receiving report 验收报告 '\(Us^Ug
116.gross margin 毛利 y"#o9"&>&
117.manufacturing overhead 制造费用 ``nuw7\C:
118.material requisition 领料单 x>A(016:C
119.inventory-taking 存货盘点 ~k/'_1)c
120.bond certificate 债券 g;i>nzf
121.stock certificate 股票 >)=FS.?]
122.audit report 审计报告 *TfXMN?w
123.entity 被审计单位 |g;hXr#~
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 sTP`xaY
126.qualified opinion 保留意见 EA7 8&
127.disclaimer of opinion 无法表示意见 J/
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128.adverse opinion 否定意见