61.assessed level of material misstatement risk 重大错报风险的评估水平 wNQqfqZ
62.simall business 小规模企业 XGs^rIf
63.accounting system 会计系统 KSqTY>%fnv
64.test of control 控制测试 UpUp8%fCU
65.walk-through test 穿行测试 =dH$2W)G
66.communication 沟通 Tz-X o
67.flow chart 流程图 3<(q }
68.reperformance of internal control 重新执行 lrEj/"M
69.audit evidence 审计证据 -
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70.substantive procedures 实质性程序 m *X7T
71.assertions 认定 WS0JS'
72.esistence 存在 0Xl%uF+w
73.occurrence 发生 }GZbo kWg.
74.completeness 完整性 y{
=NP
75.rights and obligations 权利和义务 /oP^'""@je
76.valuation and allocation 计价和分摊 <+]f`c*Z
77.cutoff 截止
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78.accuracy 准确性 EESN\_{~.
79.classification 分类 bI
ITPxz
80.inspection 检查 mh`|=M]8E
81.supervision of counting 监盘 <$Yi]ty
82.observation 观察 Np,2j KF(
83.confirmation 函证 \C|cp|A*&
84.computation 计算 I3y9:4
85.analytical procedures 分析程序 le
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86.vouch 核对 6`e@$(dfA
87.trace 追查 #G;X' BN
88.audit sampling 审计抽样 6Z! y
89.error 误差 Dz&+PES_k
90.expected error 预期误差 l[Z)@bC1
91.population 总体 ]|Z b\{
92.sampling risk 抽样风险 igkz2S I
93.non- sampling risk 非抽样风险 z'MS#6|}
94.sampling unit 抽样单位 F
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95.statistical sampling 统计抽样 #@//7Bf%
96.tolerable error 可容忍误差 pB01J<@m
97.the risk of under reliance 信赖不足风险 B;t=B_oK
98.the risk of over reliance 信赖过度风险 tFh|V
pB
99.the risk of incorrect rejection 误拒风险 P:!)9/.2
100. the risk of incorrect acceptance 误受风险 ?p^2Z6J'$
101.working trial balance 试算平衡表
9f+RAN(
102.index and cross-referencing 索引和交叉索引 D<):ZfUbI
103.cash receipt 现金收入 4ke^*g
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104.cash disbursement 现金支出 `/:cfP\
105.bank statement 银行对账单 D3]BTkMMS;
106.bank reconciliation 银行存款余额调节表 <Oz66bTze
107.balance sheet date 资产负债表日 AtHS@p
108.net realizable value 可变现净值 9
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109.storeroom 仓库 0|Ucd
110.sale invoice 销售发票 ltA/
111.price list 价目表 ARB7>"
112.positive confirmation request 积极式询证函 kW-81
113.negative confirmation request 消极式询证函 j6>tH"i
114.purchase requisition 请购单 ^eh/HnJs
115.receiving report 验收报告 vXcy#
116.gross margin 毛利 !:
us!s
117.manufacturing overhead 制造费用 K0fv( !r{
118.material requisition 领料单 bhg}-dto
119.inventory-taking 存货盘点 |nxdB&1n
120.bond certificate 债券 T9jw X:n
121.stock certificate 股票 S@}4-\
122.audit report 审计报告 5Pke8K
123.entity 被审计单位 l4T:d^Eb
124.addressee of the audit report 审计报告的收件人 >Y&KTSD"
125.unqualified opinion 无保留意见 2p< Aj!
126.qualified opinion 保留意见 nX[;^v/
127.disclaimer of opinion 无法表示意见 \
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128.adverse opinion 否定意见