61.assessed level of material misstatement risk 重大错报风险的评估水平 YD7Oao4:o
62.simall business 小规模企业 q|),`.eh\
63.accounting system 会计系统 )+6MK(<"
64.test of control 控制测试 {E8~Z8t
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65.walk-through test 穿行测试 yNTK .
66.communication 沟通 k`N^Vdr
67.flow chart 流程图 wH@Ns~[MA
68.reperformance of internal control 重新执行 r3PT1'P?L
69.audit evidence 审计证据 Nal9M[]c
70.substantive procedures 实质性程序 b1($R[
71.assertions 认定 a0#J9O_
72.esistence 存在 gdQvp=v]
73.occurrence 发生 j?+X\PtQ
74.completeness 完整性 ruy}/7uf
75.rights and obligations 权利和义务 V=*wKuB
76.valuation and allocation 计价和分摊 P ! _rEV
77.cutoff 截止 X)% A6M
78.accuracy 准确性 SBS3?hw
79.classification 分类 Ll4g[8
80.inspection 检查 BT"XT5@
81.supervision of counting 监盘 t
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82.observation 观察 KGFv"u{
83.confirmation 函证 Uw7h=UQh
84.computation 计算 >o=-$gz`
85.analytical procedures 分析程序 gp\<p-}
86.vouch 核对 {.INnFGP@)
87.trace 追查 :Cj OPl
88.audit sampling 审计抽样 <Pi|J-Y
89.error 误差 6g)GY"49
90.expected error 预期误差 h3xAJ!
91.population 总体 Ptdpj)oi&Q
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 4v{o
94.sampling unit 抽样单位 \r+8qC[,
95.statistical sampling 统计抽样 io8'g3<
96.tolerable error 可容忍误差 y
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97.the risk of under reliance 信赖不足风险 #^ A*
98.the risk of over reliance 信赖过度风险 mrF58Uq;A
99.the risk of incorrect rejection 误拒风险 jr:7?8cH0L
100. the risk of incorrect acceptance 误受风险 ~G6Ox)/
101.working trial balance 试算平衡表 LHo3
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102.index and cross-referencing 索引和交叉索引 ",KCCis
103.cash receipt 现金收入 yL-YzF2
104.cash disbursement 现金支出 R1$:~p2m
105.bank statement 银行对账单 M]2]\km
106.bank reconciliation 银行存款余额调节表 !'9Feoez
107.balance sheet date 资产负债表日 )u`[6,d
108.net realizable value 可变现净值 #ZrHsfP
109.storeroom 仓库 ]z/8KL
110.sale invoice 销售发票 /~$WUAh
111.price list 价目表 ?b>,9A.Z
112.positive confirmation request 积极式询证函 yj.7'{mA
113.negative confirmation request 消极式询证函 7%|~>
114.purchase requisition 请购单 Zm_UR*"
115.receiving report 验收报告 t
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116.gross margin 毛利 ^Dn D>h@q
117.manufacturing overhead 制造费用 `ux{;4q
118.material requisition 领料单 Ku}Z
119.inventory-taking 存货盘点 WGZ9B^A
120.bond certificate 债券 @a0DT=>dT
121.stock certificate 股票 U`NjPZe5^
122.audit report 审计报告 VoWNW
123.entity 被审计单位 S p;G'*g
124.addressee of the audit report 审计报告的收件人 1e{IC=
125.unqualified opinion 无保留意见 zGkS^Z=(
126.qualified opinion 保留意见 QLiu2U o
127.disclaimer of opinion 无法表示意见 @] DVD
128.adverse opinion 否定意见