61.assessed level of material misstatement risk 重大错报风险的评估水平 PbnAY{J
62.simall business 小规模企业 7Fx0#cS"\
63.accounting system 会计系统 i IM\_<?
64.test of control 控制测试 v1rTl5H
65.walk-through test 穿行测试 L|L;<
66.communication 沟通 {2)).g
67.flow chart 流程图 P~M[i9 V
68.reperformance of internal control 重新执行 cLf<YF
69.audit evidence 审计证据 hv`I`[/J
70.substantive procedures 实质性程序 ^
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71.assertions 认定 V}Ee1C
72.esistence 存在 3r
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73.occurrence 发生
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74.completeness 完整性 I
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75.rights and obligations 权利和义务 <aLS4
76.valuation and allocation 计价和分摊 $XI.`L *g
77.cutoff 截止 ~F^tLi!5
78.accuracy 准确性 PIAE6,*
79.classification 分类 B!
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80.inspection 检查 x"n++j
81.supervision of counting 监盘 U&ytZ7iB
82.observation 观察 N%?R(
83.confirmation 函证 )8!*,e=4
84.computation 计算 |BUgsE
85.analytical procedures 分析程序 .DI?-=p|_#
86.vouch 核对 {_mVf
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87.trace 追查 ' 55G:r39
88.audit sampling 审计抽样 3RanAT.nu:
89.error 误差 F{4v[WP)
90.expected error 预期误差 :dqZM#$d
91.population 总体 ve+bR
92.sampling risk 抽样风险 %fnG v\uI
93.non- sampling risk 非抽样风险 CBv0fQtL
94.sampling unit 抽样单位 `^] D;RfE
95.statistical sampling 统计抽样 T%;V_iW-
96.tolerable error 可容忍误差 JA*+F1s
97.the risk of under reliance 信赖不足风险 OD9z7*E@
98.the risk of over reliance 信赖过度风险 ap8q`a{j^
99.the risk of incorrect rejection 误拒风险 T(qTipq0
100. the risk of incorrect acceptance 误受风险 ,kf.'N
101.working trial balance 试算平衡表 zE<Iv\Q
102.index and cross-referencing 索引和交叉索引 ;{aGEOP'U
103.cash receipt 现金收入 Ta[\BWR2
104.cash disbursement 现金支出 1BEs> Sm
105.bank statement 银行对账单 IJ~j(.W
106.bank reconciliation 银行存款余额调节表 2e-`V5{)b
107.balance sheet date 资产负债表日 M!kSt1
108.net realizable value 可变现净值 1+gF fKq
109.storeroom 仓库 #N"u 0
110.sale invoice 销售发票 51`&%V{daL
111.price list 价目表 r^a:s]
112.positive confirmation request 积极式询证函 Y!8F
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113.negative confirmation request 消极式询证函 JEk'2Htx
114.purchase requisition 请购单 -r_,#LR!l
115.receiving report 验收报告 q-+:1E
116.gross margin 毛利 O5aXa_A_u
117.manufacturing overhead 制造费用 :EAh%q
118.material requisition 领料单 cS'{h
119.inventory-taking 存货盘点 -|Zzs4bx
120.bond certificate 债券 Gx8!AmeX
121.stock certificate 股票 _-lE$
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122.audit report 审计报告 tRpY+s~Fq
123.entity 被审计单位 ^86M94k
124.addressee of the audit report 审计报告的收件人 71y{Dwya
125.unqualified opinion 无保留意见 BM/o7%]n
126.qualified opinion 保留意见 eZ+6U`^t
127.disclaimer of opinion 无法表示意见 pr,,E[
128.adverse opinion 否定意见