61.assessed level of material misstatement risk 重大错报风险的评估水平 H" A@Q.'
62.simall business 小规模企业 Ct?xTFb
63.accounting system 会计系统 f3n^Sw&Q(Q
64.test of control 控制测试 _-H,S)kI`
65.walk-through test 穿行测试 \!jz1`]&{
66.communication 沟通 suIYfjh
67.flow chart 流程图 T%9t8?I
68.reperformance of internal control 重新执行 1c@S[y
69.audit evidence 审计证据 `Ix`/
k}
70.substantive procedures 实质性程序 -6WSYpHV
71.assertions 认定 Ac{Tq iIv
72.esistence 存在 ;qy;;usa
73.occurrence 发生 Nxl#]
74.completeness 完整性 OGLA1}k4
75.rights and obligations 权利和义务 A-.Wd7^~*
76.valuation and allocation 计价和分摊 |:4W5>sfg
77.cutoff 截止 ooB9iNo^
78.accuracy 准确性 ^\
ln8!;
79.classification 分类 b@=H$"
80.inspection 检查 t~dK\>L
81.supervision of counting 监盘 As5l36
82.observation 观察 P.Cn[64a+@
83.confirmation 函证 +A1*e+/b\
84.computation 计算 ~ArRD-_t
85.analytical procedures 分析程序 XYD-5pG
86.vouch 核对 !mWm@}Ujg
87.trace 追查 9bRUN<
88.audit sampling 审计抽样 \(=xc2
89.error 误差 TG8 U=9qt
90.expected error 预期误差 w(Tr,BFF
91.population 总体 A /c
92.sampling risk 抽样风险 S76MY&Vx23
93.non- sampling risk 非抽样风险 pRxVsOb
94.sampling unit 抽样单位 IY[qWs
95.statistical sampling 统计抽样
u+z
96.tolerable error 可容忍误差 yn@wce
97.the risk of under reliance 信赖不足风险 ToKG;Ff 4b
98.the risk of over reliance 信赖过度风险 9 `bLQd
99.the risk of incorrect rejection 误拒风险 1ljcbD)T;
100. the risk of incorrect acceptance 误受风险 ts_|7Ev
101.working trial balance 试算平衡表 J4j:nd
102.index and cross-referencing 索引和交叉索引 &}C-W*
f,Z
103.cash receipt 现金收入 :5&UWL|
104.cash disbursement 现金支出 P_mP ^L
105.bank statement 银行对账单 fuCt9Kjo<
106.bank reconciliation 银行存款余额调节表 XV4aR3n{Q
107.balance sheet date 资产负债表日 U6wy^!_X9
108.net realizable value 可变现净值 |9.J?YP8 (
109.storeroom 仓库 EBk-qd
a}
110.sale invoice 销售发票 <C;TGA
111.price list 价目表 [ g:cG
112.positive confirmation request 积极式询证函 (E,[Ad,$
113.negative confirmation request 消极式询证函 9mn~57`y
114.purchase requisition 请购单 g2^{+,/^K
115.receiving report 验收报告 @}waZ?'
116.gross margin 毛利 k EAF1RP:
117.manufacturing overhead 制造费用 9M 1DE
118.material requisition 领料单 .X)Wb{7
119.inventory-taking 存货盘点 (d,OLng
120.bond certificate 债券 I1s= =
121.stock certificate 股票 v+trHdSBYE
122.audit report 审计报告 vr?u=_%Z
123.entity 被审计单位 q(R|3l^6T
124.addressee of the audit report 审计报告的收件人 G;pmR^
125.unqualified opinion 无保留意见 *}Gys/\!S
126.qualified opinion 保留意见 lx2%=5+i;
127.disclaimer of opinion 无法表示意见 73]t5=D:
128.adverse opinion 否定意见