61.assessed level of material misstatement risk 重大错报风险的评估水平 o
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62.simall business 小规模企业 uW!',"0ER
63.accounting system 会计系统 D`3m%
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64.test of control 控制测试 y4s]*?Wz
65.walk-through test 穿行测试 6/B"H#rN
66.communication 沟通 ~}|)@,N'bm
67.flow chart 流程图 b|t` )BF
68.reperformance of internal control 重新执行 tF SO "
69.audit evidence 审计证据 ww
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70.substantive procedures 实质性程序 +`l>_u'
71.assertions 认定 z
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72.esistence 存在 #
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73.occurrence 发生 $-Q,@Bztq
74.completeness 完整性 v-2O{^n
75.rights and obligations 权利和义务 Da5Zz(
76.valuation and allocation 计价和分摊 1Qui.],c
77.cutoff 截止 E$m3Gg)s>N
78.accuracy 准确性 #\1;d8h
79.classification 分类 OOS(YP@b
80.inspection 检查 x2+%.$'
81.supervision of counting 监盘 W!4(EdT*Cq
82.observation 观察 <*0^X%Vf\
83.confirmation 函证 N~
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84.computation 计算 Ua]shSjyI
85.analytical procedures 分析程序 s2)a8<
86.vouch 核对 Y~( #_K
87.trace 追查 a) GLz
88.audit sampling 审计抽样 ZWaHG_
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89.error 误差 ?e9Acc`G5
90.expected error 预期误差 L=ZKY
91.population 总体 @ae;&
92.sampling risk 抽样风险 sL]KBux
93.non- sampling risk 非抽样风险 Ej>5PXp'2
94.sampling unit 抽样单位 #DpDmMP9R3
95.statistical sampling 统计抽样 wQJY,|.
96.tolerable error 可容忍误差 54s+4R FL
97.the risk of under reliance 信赖不足风险 5an#,vCn{
98.the risk of over reliance 信赖过度风险 o:jLM7$=
99.the risk of incorrect rejection 误拒风险 =8[4gM+
100. the risk of incorrect acceptance 误受风险 :Lqz`
101.working trial balance 试算平衡表 K?:rrd=7q
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 wmdv
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104.cash disbursement 现金支出 %YLdie6c
105.bank statement 银行对账单 jdiFb~5R
106.bank reconciliation 银行存款余额调节表 74hGkf^S
107.balance sheet date 资产负债表日 zz3Rld!b[
108.net realizable value 可变现净值 wND0KiwH
109.storeroom 仓库 o
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110.sale invoice 销售发票 IM),cOp=
111.price list 价目表 JaP2Q} &B
112.positive confirmation request 积极式询证函 tK{2'e6x
113.negative confirmation request 消极式询证函 9{\eE]0
114.purchase requisition 请购单 thcj_BZ8
115.receiving report 验收报告 We%-?l:"
116.gross margin 毛利 k/hE68
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117.manufacturing overhead 制造费用 z( L\I
118.material requisition 领料单 7sZVN
119.inventory-taking 存货盘点 5fuOl-M0W
120.bond certificate 债券 X>l
121.stock certificate 股票 w%;Z`Xn&u
122.audit report 审计报告 V~M>K-AL
123.entity 被审计单位 52K_kB5
124.addressee of the audit report 审计报告的收件人 &*iar+vr
125.unqualified opinion 无保留意见 ';4DU
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126.qualified opinion 保留意见 T<kyxbjR
127.disclaimer of opinion 无法表示意见 V}(snG,
128.adverse opinion 否定意见