61.assessed level of material misstatement risk 重大错报风险的评估水平 ,"(L2+Yp
62.simall business 小规模企业 c OYDN[k
63.accounting system 会计系统
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64.test of control 控制测试 0YeTS!*Aj
65.walk-through test 穿行测试 QTV*m>D
66.communication 沟通 cr7MvXF-
67.flow chart 流程图 XYE|=Tr]
68.reperformance of internal control 重新执行 %u -x9
69.audit evidence 审计证据 G#M)5'Q]U
70.substantive procedures 实质性程序 f8
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71.assertions 认定 _T=g?0
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72.esistence 存在 r~w.J+W
73.occurrence 发生 '%)R}wgV
74.completeness 完整性 VJh8`PVX
75.rights and obligations 权利和义务 eim +oms
76.valuation and allocation 计价和分摊 C@rGa7
77.cutoff 截止 .R9Z$Kbq
78.accuracy 准确性
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79.classification 分类 k4TWfl^}9
80.inspection 检查 p{FI_6db
81.supervision of counting 监盘 KWTV!Wxb=K
82.observation 观察 ]BQYVx/
83.confirmation 函证 3r\8v`^>
84.computation 计算 p6VD*PT$&
85.analytical procedures 分析程序 8%@|/
86.vouch 核对 C*9X;+S0J
87.trace 追查 "tK%]c d-
88.audit sampling 审计抽样 YFKE>+
89.error 误差 Fe+
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90.expected error 预期误差 'j1e(wq
91.population 总体 hy;VvAH5
92.sampling risk 抽样风险 ao(T81
93.non- sampling risk 非抽样风险 _GOSqu!3Y
94.sampling unit 抽样单位 dWqn7+:
95.statistical sampling 统计抽样 a"8[,A3
96.tolerable error 可容忍误差 >.h:Y5
97.the risk of under reliance 信赖不足风险 2wf&jGHs
98.the risk of over reliance 信赖过度风险 kc,"w\ ai
99.the risk of incorrect rejection 误拒风险 ~j0rORy]
100. the risk of incorrect acceptance 误受风险 `i7r]
101.working trial balance 试算平衡表 8v:{BHX
102.index and cross-referencing 索引和交叉索引 7
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103.cash receipt 现金收入 9KSi-2?H
104.cash disbursement 现金支出 xad`-
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 '<Z[e`/
107.balance sheet date 资产负债表日 V\V
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108.net realizable value 可变现净值 E?m~DYnU
109.storeroom 仓库 %!|w(Povq
110.sale invoice 销售发票 cHFi(K]|1
111.price list 价目表 ;C]Ufk
112.positive confirmation request 积极式询证函 #-hO\
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113.negative confirmation request 消极式询证函 nHK(3Z4G
114.purchase requisition 请购单 Qm%F]nyy
115.receiving report 验收报告
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116.gross margin 毛利 !Sq<_TO
117.manufacturing overhead 制造费用 Hl*v
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118.material requisition 领料单 %Bq~b$
119.inventory-taking 存货盘点 bbm\y] !t
120.bond certificate 债券 5/H,UL
121.stock certificate 股票 7y=>Wa ?T[
122.audit report 审计报告 F_-Lu]*
123.entity 被审计单位 f~IJ4T2#N
124.addressee of the audit report 审计报告的收件人 <,d550GSm
125.unqualified opinion 无保留意见 Bous d
126.qualified opinion 保留意见 9tiZIm93]
127.disclaimer of opinion 无法表示意见 D0.
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128.adverse opinion 否定意见