61.assessed level of material misstatement risk 重大错报风险的评估水平 .nG14i7C
62.simall business 小规模企业 iXsX@ S^F
63.accounting system 会计系统 >L_nu.x
64.test of control 控制测试 g,61'5\
65.walk-through test 穿行测试 NZW)$c'
66.communication 沟通 U-mZO7y!
67.flow chart 流程图 (<ZpT%2
68.reperformance of internal control 重新执行 G9
g
-EP\
69.audit evidence 审计证据 ><Awk~KR
70.substantive procedures 实质性程序 Wp2$L-T&$
71.assertions 认定 HkL`-
c0
72.esistence 存在 pcrarj
73.occurrence 发生 RNMd,?dj
74.completeness 完整性 aB*'DDlx"r
75.rights and obligations 权利和义务 C^^AN~ZD
76.valuation and allocation 计价和分摊 wS"`~Ql_
77.cutoff 截止 5HqvSfq>?
78.accuracy 准确性 M
8{J
79.classification 分类 :Q-QY)hH
80.inspection 检查 +~[>Usf
81.supervision of counting 监盘 mQka?_if)
82.observation 观察 `$oy4lDKQ
83.confirmation 函证 mNk@WY_F
84.computation 计算 1&.q#,EMn(
85.analytical procedures 分析程序 &`^PO$
86.vouch 核对 b2 5.CGF
87.trace 追查 s,;7m
88.audit sampling 审计抽样 lh`ZEvt
89.error 误差 qe<xH#6
90.expected error 预期误差 &)ED||r,
91.population 总体
epm ~
92.sampling risk 抽样风险 o^8Z cN>
93.non- sampling risk 非抽样风险 JUpb*B_z
94.sampling unit 抽样单位 D_)N!,i
95.statistical sampling 统计抽样 =!N,{V_
96.tolerable error 可容忍误差 lK%)a +2
97.the risk of under reliance 信赖不足风险 R}E$SmFg
98.the risk of over reliance 信赖过度风险 >*]dB| 2
99.the risk of incorrect rejection 误拒风险 -SlAt$IJ
100. the risk of incorrect acceptance 误受风险 5I>a|I!j
101.working trial balance 试算平衡表 Qu_=K_W
102.index and cross-referencing 索引和交叉索引
Memb
`3
103.cash receipt 现金收入 i*jnC>
104.cash disbursement 现金支出 uGU-MC*
105.bank statement 银行对账单 'TO/i:{\
106.bank reconciliation 银行存款余额调节表 cES8%UC^i
107.balance sheet date 资产负债表日 Hg04pZupN
108.net realizable value 可变现净值 m`9P5[m#x>
109.storeroom 仓库 CsX@u#
110.sale invoice 销售发票 aHkt K/
111.price list 价目表 AK//]
112.positive confirmation request 积极式询证函 u-u:7VtH0=
113.negative confirmation request 消极式询证函 7TB&Q*Zf
114.purchase requisition 请购单 rKkFflOVO
115.receiving report 验收报告 xFA+ZjBC
116.gross margin 毛利 qNX+!Y}y
117.manufacturing overhead 制造费用 '>
:%n
118.material requisition 领料单 Q6$^lRNOpk
119.inventory-taking 存货盘点 _Rk>yJD7s
120.bond certificate 债券 ,E&W{b
121.stock certificate 股票 l{8t;!2t
122.audit report 审计报告 f3SAK!V+s
123.entity 被审计单位 R,+"^:}
124.addressee of the audit report 审计报告的收件人 X&gXhr#dL\
125.unqualified opinion 无保留意见 @@5JuI-!
126.qualified opinion 保留意见
Exz(t'
127.disclaimer of opinion 无法表示意见 ?8ady%
.ls
128.adverse opinion 否定意见