61.assessed level of material misstatement risk 重大错报风险的评估水平 ;~D$rT
62.simall business 小规模企业 q QcQnd2K
63.accounting system 会计系统 e"oTlB
64.test of control 控制测试 Ri>4:V3K
65.walk-through test 穿行测试 {wy{L-X
66.communication 沟通 'tTUro1~
67.flow chart 流程图 Tp46K\}Uf
68.reperformance of internal control 重新执行 R
[ZY;g:p
69.audit evidence 审计证据 e5RF6roxO
70.substantive procedures 实质性程序 &F-
\t5X=i
71.assertions 认定 |I[/Fl:
72.esistence 存在 [)+wke9
73.occurrence 发生 e,kxg^
74.completeness 完整性 RW{y.WhB
75.rights and obligations 权利和义务 W4;/;[/L
76.valuation and allocation 计价和分摊 3rVfBz
77.cutoff 截止 R
+
~b@
78.accuracy 准确性 M"Dv-#f
79.classification 分类 {FQ@eeU
80.inspection 检查 Hr_5N,
81.supervision of counting 监盘 OZc4 -5
82.observation 观察 nw4I<Q
83.confirmation 函证 TAxu ]C$P
84.computation 计算 rJZR8bo
85.analytical procedures 分析程序 *b'4>U
86.vouch 核对 Gv[s86AP,
87.trace 追查 LZ34x: ,C
88.audit sampling 审计抽样 zmU@ k
89.error 误差 t4iD<{4
90.expected error 预期误差 },n?
91.population 总体 ?g\emhG
92.sampling risk 抽样风险 y2W|,=Vd
93.non- sampling risk 非抽样风险 u,V_j|(e
94.sampling unit 抽样单位 T;G<62`.h
95.statistical sampling 统计抽样 Q
,K$)bM
96.tolerable error 可容忍误差 %afN&T
97.the risk of under reliance 信赖不足风险 F r!FV4
98.the risk of over reliance 信赖过度风险 oXjoQ
99.the risk of incorrect rejection 误拒风险 }*
\*<d
3
100. the risk of incorrect acceptance 误受风险 H;R~d%!b
101.working trial balance 试算平衡表
qnCjNN
102.index and cross-referencing 索引和交叉索引 Fc#Sn2p*
103.cash receipt 现金收入 f8
BZk h
104.cash disbursement 现金支出 +Xp1=2Mq
105.bank statement 银行对账单 qJ sH
106.bank reconciliation 银行存款余额调节表 dz?On\6
6
107.balance sheet date 资产负债表日 I8a3: )
108.net realizable value 可变现净值 2X<%BFsE
109.storeroom 仓库 Jz}`-fU`
110.sale invoice 销售发票 <UF0Xc&X'
111.price list 价目表 Q^;:Kl.b
112.positive confirmation request 积极式询证函 IyI0|&r2A
113.negative confirmation request 消极式询证函 m]vS"AdX
114.purchase requisition 请购单 gu6%$z
115.receiving report 验收报告 g<@Q)p*ow
116.gross margin 毛利 (dZ]j){
117.manufacturing overhead 制造费用 RIQ-mpg~(k
118.material requisition 领料单 3&>0'h
119.inventory-taking 存货盘点 U
shIQh
120.bond certificate 债券 &?1O D5
121.stock certificate 股票 T/A2Y+@N;
122.audit report 审计报告 _p>F43%p
123.entity 被审计单位 Nc&J%a
124.addressee of the audit report 审计报告的收件人 (i L*1f
125.unqualified opinion 无保留意见 DuNindo8
126.qualified opinion 保留意见 KF6C=,Yc%
127.disclaimer of opinion 无法表示意见 _1Q6FI5iR
128.adverse opinion 否定意见