61.assessed level of material misstatement risk 重大错报风险的评估水平 W,<Vr2J[
62.simall business 小规模企业 a[u8x mH
63.accounting system 会计系统 N8vWwN[3
64.test of control 控制测试 RDZq(rKc
65.walk-through test 穿行测试 qB&*"gf
66.communication 沟通 #"Zr#P{P
67.flow chart 流程图 j`
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68.reperformance of internal control 重新执行 |fA[s7)
69.audit evidence 审计证据 OO$<
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70.substantive procedures 实质性程序 ^NCH)zK]v
71.assertions 认定 :{fsfZXXr
72.esistence 存在 x?%vqg^r
73.occurrence 发生 W t8 RC
74.completeness 完整性 Soa.thP
75.rights and obligations 权利和义务 }l/md/C0
76.valuation and allocation 计价和分摊 0
Icyi#N
77.cutoff 截止 lH6t d
78.accuracy 准确性 (;n|>l?*
79.classification 分类 *<UQ/)\
80.inspection 检查 4j | vzyc
81.supervision of counting 监盘 "&r1&StO
82.observation 观察 a@7we=!
83.confirmation 函证 *n*OVI8L
84.computation 计算 -0kwS4Hx2
85.analytical procedures 分析程序 V^0*S=N
86.vouch 核对 ?T^$,1-
87.trace 追查 8'?e4;O
88.audit sampling 审计抽样 $+mmqc8
89.error 误差 k&**f_b
90.expected error 预期误差 )~5`A*Ku
91.population 总体 e88JT_zrO
92.sampling risk 抽样风险 Y,8M[UIK
93.non- sampling risk 非抽样风险 2"mO"2d%
94.sampling unit 抽样单位 YF;8il{p
95.statistical sampling 统计抽样 n8iN/Y<%U
96.tolerable error 可容忍误差 hVlL"w*1
97.the risk of under reliance 信赖不足风险 x,>=X`T
98.the risk of over reliance 信赖过度风险 S<>e(x3g]
99.the risk of incorrect rejection 误拒风险 x=H*"L=
100. the risk of incorrect acceptance 误受风险 T.{I~_
101.working trial balance 试算平衡表 $$8"i+,K
102.index and cross-referencing 索引和交叉索引 MAR;
k?d
103.cash receipt 现金收入 !qcR5yk`2
104.cash disbursement 现金支出 L
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105.bank statement 银行对账单 D~1nh%x_
106.bank reconciliation 银行存款余额调节表 UA/3lH}
107.balance sheet date 资产负债表日 ~MXPiZG?
108.net realizable value 可变现净值 bc&:v$EGy
109.storeroom 仓库 auO^v;s
110.sale invoice 销售发票 QQ?` 1W
111.price list 价目表 l"MEX/
112.positive confirmation request 积极式询证函 k}BNFv8
113.negative confirmation request 消极式询证函 UdY9*k
114.purchase requisition 请购单 xLGAP-mx]
115.receiving report 验收报告 ZSbD4
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116.gross margin 毛利 X-ml0
=M[
117.manufacturing overhead 制造费用 PGybX:L
118.material requisition 领料单 LAr6J
119.inventory-taking 存货盘点 7?A}qmv
120.bond certificate 债券
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121.stock certificate 股票 [pOU!9v4
122.audit report 审计报告 j$Kubg(I5
123.entity 被审计单位 r3KV.##u,
124.addressee of the audit report 审计报告的收件人 YZoH{p9f
125.unqualified opinion 无保留意见 SKYS6b
126.qualified opinion 保留意见 VE GUhI/d
127.disclaimer of opinion 无法表示意见 v&?Bqj
128.adverse opinion 否定意见