61.assessed level of material misstatement risk 重大错报风险的评估水平 uGm?e]7Hx<
62.simall business 小规模企业 9!kp3x/`
63.accounting system 会计系统 <q>d@Foi
64.test of control 控制测试 `S.I,<&
65.walk-through test 穿行测试 cbs ;
66.communication 沟通 l(}MM|ka
67.flow chart 流程图 7[UD;&\k
68.reperformance of internal control 重新执行 /J&ks>St
69.audit evidence 审计证据 `j!_tE`
70.substantive procedures 实质性程序 u[oV
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71.assertions 认定 .wyuB;:
72.esistence 存在 ~(7ct*U~
73.occurrence 发生 WuFBt=%
74.completeness 完整性 Px
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75.rights and obligations 权利和义务 l2}X\N&q
76.valuation and allocation 计价和分摊 +l.LwA
77.cutoff 截止 @65xn)CD{
78.accuracy 准确性 ;r&Z?B$
79.classification 分类 FSAX,Y
80.inspection 检查 ek]nLN
81.supervision of counting 监盘 9qgs*]J
82.observation 观察 Y_EEnx&>
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83.confirmation 函证 #TO^
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84.computation 计算 xR|^{y9n
85.analytical procedures 分析程序 9%"`9j~H>
86.vouch 核对 SynRi/BRmw
87.trace 追查 YbnXAi\y|
88.audit sampling 审计抽样 D.|r
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89.error 误差 6,MQT,F
90.expected error 预期误差 !n P4S)A
91.population 总体
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92.sampling risk 抽样风险 ~P"Agpx3u
93.non- sampling risk 非抽样风险 {$i>\)
94.sampling unit 抽样单位 5Pxx)F9]
95.statistical sampling 统计抽样 {K6Z.-.`
96.tolerable error 可容忍误差 8lGM
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97.the risk of under reliance 信赖不足风险 h/5S2EB0!O
98.the risk of over reliance 信赖过度风险 j"aY\cLr t
99.the risk of incorrect rejection 误拒风险 :FfEjNil
100. the risk of incorrect acceptance 误受风险 MGxkqy?
101.working trial balance 试算平衡表 odC"#Rb
102.index and cross-referencing 索引和交叉索引 cofdDHXfQI
103.cash receipt 现金收入 ?6{g7S%
104.cash disbursement 现金支出 BzkfB:wr
105.bank statement 银行对账单 gIusp917
106.bank reconciliation 银行存款余额调节表 DwZRx@
107.balance sheet date 资产负债表日 |WEl5 bNc3
108.net realizable value 可变现净值 &R?to>xr\
109.storeroom 仓库 1q3"qYH
110.sale invoice 销售发票 &5${k'
111.price list 价目表 vt^7:!r
112.positive confirmation request 积极式询证函 }!R*Q`m
113.negative confirmation request 消极式询证函 kh:_,
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114.purchase requisition 请购单 .4tu{\YX
115.receiving report 验收报告 ]8DTk!
116.gross margin 毛利 hliO/3g
117.manufacturing overhead 制造费用 / o
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118.material requisition 领料单 W5= j&&|!
119.inventory-taking 存货盘点 aq8./^
120.bond certificate 债券 :z&kbG
121.stock certificate 股票 v'b%m8
122.audit report 审计报告 #ojuSS3
123.entity 被审计单位 ZfH>UHft
124.addressee of the audit report 审计报告的收件人 D7JrGaF{
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 FQ1B%u|
127.disclaimer of opinion 无法表示意见 a:`<=^:4,
128.adverse opinion 否定意见