61.assessed level of material misstatement risk 重大错报风险的评估水平 '|4/aHU
62.simall business 小规模企业 2{XQDOyA
63.accounting system 会计系统 +2B{"Czm
64.test of control 控制测试 52l|
65.walk-through test 穿行测试 5&2=;?E
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66.communication 沟通 zi[bpa17W
67.flow chart 流程图 9qwVBu ;
68.reperformance of internal control 重新执行 1oj7R7
69.audit evidence 审计证据 _\sm$ `q
70.substantive procedures 实质性程序 >V87#E
71.assertions 认定 lUCdnp;w'
72.esistence 存在 vxr3|2`
73.occurrence 发生 p5)A"p8"9,
74.completeness 完整性 n?Gm 5##
75.rights and obligations 权利和义务 4p>@UB&U
76.valuation and allocation 计价和分摊 1.yw\ZC\
77.cutoff 截止 og.dYs7W4
78.accuracy 准确性 U@m<
79.classification 分类 I g-VSQ
80.inspection 检查 MZ+8wr/y
81.supervision of counting 监盘 ^;W,:y&
82.observation 观察 Q`AJR$L
83.confirmation 函证 z~o%U&DO}
84.computation 计算 ;c:vzF~Q
85.analytical procedures 分析程序 Iy|]U&`
86.vouch 核对 e#kPf 'gL
87.trace 追查 `x6 i5mp
88.audit sampling 审计抽样 NO`a2HR$
89.error 误差 \)y5~te*
90.expected error 预期误差 ^"6xE nA]
91.population 总体 |%&WYm6
92.sampling risk 抽样风险 39"8Nq|e
93.non- sampling risk 非抽样风险 b0LQ
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94.sampling unit 抽样单位 :$/lGIz
95.statistical sampling 统计抽样 >?U(w<
96.tolerable error 可容忍误差 kX[I|Z=
97.the risk of under reliance 信赖不足风险 |`qur5h`
98.the risk of over reliance 信赖过度风险 RU_=VB %
99.the risk of incorrect rejection 误拒风险 4d0PW#97.
100. the risk of incorrect acceptance 误受风险 rS(693kb
101.working trial balance 试算平衡表 Ik;~u8j1e
102.index and cross-referencing 索引和交叉索引 D9#e2ex]
103.cash receipt 现金收入 2lAuO!%
104.cash disbursement 现金支出 =,gss&J!!
105.bank statement 银行对账单 s'~_pP
106.bank reconciliation 银行存款余额调节表 6prN,*k5
107.balance sheet date 资产负债表日 e
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108.net realizable value 可变现净值 u"pn'H
109.storeroom 仓库 $vGl Z<3g
110.sale invoice 销售发票 y<)Lr}gP
111.price list 价目表 us`hR!_
112.positive confirmation request 积极式询证函 (X>r_4W$
113.negative confirmation request 消极式询证函 oPzt1Y
114.purchase requisition 请购单 l4R:_Z<
115.receiving report 验收报告 Qkr'C
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116.gross margin 毛利 #ye++.7WK
117.manufacturing overhead 制造费用 Z?"Pkc.Ei
118.material requisition 领料单 l4;/[Q>Z
119.inventory-taking 存货盘点
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120.bond certificate 债券 {_^sR}%]F
121.stock certificate 股票 TKRu^KH9
122.audit report 审计报告 <ezvz..g
123.entity 被审计单位 3@ay9!Xq
124.addressee of the audit report 审计报告的收件人 G;fP
125.unqualified opinion 无保留意见 :Q?xNY%
126.qualified opinion 保留意见 O%0G37h
127.disclaimer of opinion 无法表示意见 rf)\:
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128.adverse opinion 否定意见