61.assessed level of material misstatement risk 重大错报风险的评估水平 !8I80:e_~
62.simall business 小规模企业 E
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63.accounting system 会计系统 tfdb9#&?
64.test of control 控制测试 !}hG|Y6s
65.walk-through test 穿行测试 629ogJo8
66.communication 沟通 .wPI%5D
67.flow chart 流程图 r8Z.}<j
68.reperformance of internal control 重新执行 6f^IAa|
69.audit evidence 审计证据 VKcVwq
70.substantive procedures 实质性程序 +W"DN5UV
71.assertions 认定 6lm<>#_
72.esistence 存在 TR9dpt+T
73.occurrence 发生 =J`M}BBx
74.completeness 完整性 =C-
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75.rights and obligations 权利和义务 fuT Bh6
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76.valuation and allocation 计价和分摊 LaYd7Oyf]
77.cutoff 截止 pHKc9VC
78.accuracy 准确性 32p9(HQ
79.classification 分类 Y+DVwz$
80.inspection 检查
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81.supervision of counting 监盘 6J <.
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82.observation 观察 K}vYE7n:
83.confirmation 函证 _2WW0
84.computation 计算 L=gG23U&
85.analytical procedures 分析程序 $lg{J$
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86.vouch 核对 j
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87.trace 追查 3b/
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88.audit sampling 审计抽样 8M,$|\U
89.error 误差 <=!FB8 .
90.expected error 预期误差 p@eW*tE
91.population 总体 qG3MyK%O\
92.sampling risk 抽样风险 A&{eC
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93.non- sampling risk 非抽样风险 Y o\%53w/
94.sampling unit 抽样单位 ZyV^d3F@$
95.statistical sampling 统计抽样 |Es,$
96.tolerable error 可容忍误差 a>&dAo}
97.the risk of under reliance 信赖不足风险 2>g!+p Ox
98.the risk of over reliance 信赖过度风险 a28`)17z
99.the risk of incorrect rejection 误拒风险 PY#_$ C
100. the risk of incorrect acceptance 误受风险 ^fP5@T*f
101.working trial balance 试算平衡表 IeAi '
102.index and cross-referencing 索引和交叉索引 |?v+8QL,;t
103.cash receipt 现金收入 :464~tHI[`
104.cash disbursement 现金支出 P"|-)d
105.bank statement 银行对账单 H-3*},9
106.bank reconciliation 银行存款余额调节表 AG|:mQO
107.balance sheet date 资产负债表日 h*?]A
108.net realizable value 可变现净值 .ZupsS9l
109.storeroom 仓库 @x
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110.sale invoice 销售发票 @[#)zO
111.price list 价目表 C8 y[B1Y
112.positive confirmation request 积极式询证函 ,"5xKF+cS
113.negative confirmation request 消极式询证函 ^*F'[!. p
114.purchase requisition 请购单 6M[OEI5
115.receiving report 验收报告 A3|X`X
116.gross margin 毛利 aZmac'cz{
117.manufacturing overhead 制造费用 _$yS4= .
118.material requisition 领料单 *t`=1Ioj
119.inventory-taking 存货盘点 2tS,q_-=
120.bond certificate 债券 oGL2uQXX
121.stock certificate 股票 9O\yIL
122.audit report 审计报告 @DKph!cr
123.entity 被审计单位 l4y>uZ>a
124.addressee of the audit report 审计报告的收件人 \q"vC1,9
125.unqualified opinion 无保留意见 +*G<xW :M
126.qualified opinion 保留意见 HMw}pp:
127.disclaimer of opinion 无法表示意见 >0cg
128.adverse opinion 否定意见