61.assessed level of material misstatement risk 重大错报风险的评估水平 LBw1g<&
62.simall business 小规模企业 I ce~oz)
63.accounting system 会计系统 Wf+cDpK
64.test of control 控制测试 .]8ZwAs=&
65.walk-through test 穿行测试 d[iQ`YW5
66.communication 沟通 b6,iZ+]
67.flow chart 流程图 Ouk^O}W6
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 lU8l}Ndz"
70.substantive procedures 实质性程序 pC#E_*49
71.assertions 认定 )8a~L
8oN
72.esistence 存在 7r6.n61F
73.occurrence 发生 j`{?OYD
74.completeness 完整性 Hus)c3Ty7
75.rights and obligations 权利和义务 T^zXt?
76.valuation and allocation 计价和分摊 S\CCrje
77.cutoff 截止 /:cd\
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78.accuracy 准确性 ju8>:y8
79.classification 分类 Tf>bX_L?
80.inspection 检查 u+
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81.supervision of counting 监盘 Ki;*u_4{
82.observation 观察 O%\*@4zM
83.confirmation 函证 NDN7[7E
84.computation 计算 'NWfBJm
85.analytical procedures 分析程序 7y.kQI?3
86.vouch 核对 tm|ZBM
87.trace 追查 ld[I}88$
88.audit sampling 审计抽样 p?02C#p
89.error 误差 /4y o`
90.expected error 预期误差 &)QX7*H
91.population 总体 =O~_Q-
92.sampling risk 抽样风险 CXH&U@57{
93.non- sampling risk 非抽样风险 ))qy;Q,
94.sampling unit 抽样单位 P9R9(quI
95.statistical sampling 统计抽样 0HZ{Y9]
96.tolerable error 可容忍误差 !Lu2
97.the risk of under reliance 信赖不足风险 'lH|e
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98.the risk of over reliance 信赖过度风险 0j^Kgx
99.the risk of incorrect rejection 误拒风险 =7?4eYHC
100. the risk of incorrect acceptance 误受风险 u^&^UxCA
101.working trial balance 试算平衡表 A[B<~
102.index and cross-referencing 索引和交叉索引 R!HXhQ
103.cash receipt 现金收入 E fqX
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104.cash disbursement 现金支出 Q-(zwAaE
105.bank statement 银行对账单 ,<.V7(|t)
106.bank reconciliation 银行存款余额调节表 @="Pn5<]C
107.balance sheet date 资产负债表日 ez7A4>/
108.net realizable value 可变现净值 ^vZS
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109.storeroom 仓库 ~?l |
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110.sale invoice 销售发票 zOJ%}
111.price list 价目表 &1Ok`_plO
112.positive confirmation request 积极式询证函 VMZMG$C
113.negative confirmation request 消极式询证函 t^&Cxh
114.purchase requisition 请购单 ::`HQ@^
115.receiving report 验收报告 %mW{n8W3{
116.gross margin 毛利 wH*-(*N"
117.manufacturing overhead 制造费用 P1!qbFDv8
118.material requisition 领料单 EAUEQk?9
119.inventory-taking 存货盘点 X;$+,&M"
120.bond certificate 债券 _T60;ZI+^
121.stock certificate 股票 5=-Q4d
122.audit report 审计报告 j;zM{qu_
123.entity 被审计单位 $z6_@`[
124.addressee of the audit report 审计报告的收件人 -abt:or
125.unqualified opinion 无保留意见 KR}?H#%
126.qualified opinion 保留意见 :@Pl pFK
127.disclaimer of opinion 无法表示意见 R*,MfV
128.adverse opinion 否定意见