61.assessed level of material misstatement risk 重大错报风险的评估水平 NKw}VW'|
62.simall business 小规模企业 |-VbJd
63.accounting system 会计系统 WFpR@53Db
64.test of control 控制测试 O;<YLS^|6
65.walk-through test 穿行测试 rDU"l{cg
66.communication 沟通 DZ0\pp?S
67.flow chart 流程图 }F
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68.reperformance of internal control 重新执行 .s<tQU
69.audit evidence 审计证据 , MU9p*
70.substantive procedures 实质性程序 .@]M'S^1
71.assertions 认定 Q$DF3[NC
72.esistence 存在 w^QqYUL${
73.occurrence 发生 -X#qW"92q
74.completeness 完整性 \)9R1zp/x
75.rights and obligations 权利和义务 `z3"zso
76.valuation and allocation 计价和分摊 FI(M 1iJ
77.cutoff 截止 >eaK@u-'0
78.accuracy 准确性 t8FgQ)tk
79.classification 分类 ~b{j`T
80.inspection 检查 ,=p.Cx'PR
81.supervision of counting 监盘 `o!a
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82.observation 观察
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83.confirmation 函证 )ur&Mnmm
84.computation 计算 ?GKm_b]JC
85.analytical procedures 分析程序 >@U
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86.vouch 核对 Fgg4QF
87.trace 追查 L\asrdL?=
88.audit sampling 审计抽样 J'y*>d
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89.error 误差 k~b8=$
90.expected error 预期误差 Li\BRlebR{
91.population 总体 hKW!kA=gZ
92.sampling risk 抽样风险 - dt<w;>W
93.non- sampling risk 非抽样风险 4lfJc9J
94.sampling unit 抽样单位 b(H)8#C
95.statistical sampling 统计抽样 3$ 1 z
96.tolerable error 可容忍误差 *npe]cC
97.the risk of under reliance 信赖不足风险 7%4@*
98.the risk of over reliance 信赖过度风险 Yhd|1,m9f
99.the risk of incorrect rejection 误拒风险 /q8?xP.
100. the risk of incorrect acceptance 误受风险 wY j~ (P"
101.working trial balance 试算平衡表 3
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102.index and cross-referencing 索引和交叉索引 #`H^8/!e
103.cash receipt 现金收入
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104.cash disbursement 现金支出 mDp|EXN
105.bank statement 银行对账单 \4`2k
106.bank reconciliation 银行存款余额调节表 <
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107.balance sheet date 资产负债表日 D`^9
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108.net realizable value 可变现净值 *oX~z>a
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109.storeroom 仓库 >, }m=X8
110.sale invoice 销售发票 n`hes_{,g
111.price list 价目表 g#ONtY@*U
112.positive confirmation request 积极式询证函 +2ih!$T;7>
113.negative confirmation request 消极式询证函 4hv'OEl
114.purchase requisition 请购单 e?D,=A4mV"
115.receiving report 验收报告 BO p&s>hI
116.gross margin 毛利
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117.manufacturing overhead 制造费用 4q<:%
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118.material requisition 领料单 =JnUTc_u
119.inventory-taking 存货盘点 ZWJFd(6
120.bond certificate 债券 qlg~W/
121.stock certificate 股票 k]`3if5>
122.audit report 审计报告 o^!
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123.entity 被审计单位 N7xkkAS{
124.addressee of the audit report 审计报告的收件人 Yg#)@L
125.unqualified opinion 无保留意见 (IR'~:W
126.qualified opinion 保留意见 YtrMJ"
127.disclaimer of opinion 无法表示意见 :q4Mn
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128.adverse opinion 否定意见