61.assessed level of material misstatement risk 重大错报风险的评估水平 6fY-DqF!
62.simall business 小规模企业 NCL!|
63.accounting system 会计系统 F!ZE4S_
64.test of control 控制测试 +VT/c
65.walk-through test 穿行测试 8#L
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66.communication 沟通 u0p[ltJ,
67.flow chart 流程图 P:KS*lOp
68.reperformance of internal control 重新执行 ip8%9fG\>
69.audit evidence 审计证据 9X/]O<i,Es
70.substantive procedures 实质性程序 h9RL(Kq{
71.assertions 认定 VH M&Y-G
72.esistence 存在 |kGj
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73.occurrence 发生
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74.completeness 完整性 maTQ0GX
75.rights and obligations 权利和义务 7x#QkImQ
76.valuation and allocation 计价和分摊 P@|
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77.cutoff 截止 x18(}4
78.accuracy 准确性 }l"pxp1K
79.classification 分类 #|8Ia:=s
80.inspection 检查
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81.supervision of counting 监盘 Q?xA))0
82.observation 观察 +adwEYRrr
83.confirmation 函证 M47t(9krV
84.computation 计算 u'`eCrKT*
85.analytical procedures 分析程序 s k_TKN`+
86.vouch 核对 pT|l "q@
87.trace 追查 "rA-u)Te
88.audit sampling 审计抽样 1
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89.error 误差 @k+K_gR
90.expected error 预期误差 4g+Dp&U
91.population 总体 hU'h78bt(
92.sampling risk 抽样风险 qBF6LhR
93.non- sampling risk 非抽样风险 &$yxAqdab
94.sampling unit 抽样单位 f
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95.statistical sampling 统计抽样 Y]VLouzl
96.tolerable error 可容忍误差 )s N}ClgJ
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 q\Q'9Rl0(
99.the risk of incorrect rejection 误拒风险 g286
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100. the risk of incorrect acceptance 误受风险 DrK@y8
101.working trial balance 试算平衡表 fDjJdRS"
102.index and cross-referencing 索引和交叉索引 C&HN#Q_
103.cash receipt 现金收入 xciwKIpS
104.cash disbursement 现金支出 PCx:
105.bank statement 银行对账单 ;W{2\ Es
106.bank reconciliation 银行存款余额调节表 ?k`UQi]Q
107.balance sheet date 资产负债表日 .fAHP
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108.net realizable value 可变现净值 l#IN)">1
109.storeroom 仓库 O\F$~YQ
110.sale invoice 销售发票 F1*xY%Jv^M
111.price list 价目表 U3u j`Oq
112.positive confirmation request 积极式询证函 gz#2}
113.negative confirmation request 消极式询证函 [>D5(O
114.purchase requisition 请购单 =O%'qUj`q
115.receiving report 验收报告 #
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116.gross margin 毛利 K2{6{X=
117.manufacturing overhead 制造费用 XM f>B|
118.material requisition 领料单 nc3u
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119.inventory-taking 存货盘点 <
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120.bond certificate 债券 )LAG$Cn
121.stock certificate 股票 |@5G\N -
122.audit report 审计报告 pz= /A
123.entity 被审计单位 6L"b O'_5K
124.addressee of the audit report 审计报告的收件人 )=nB32~J"
125.unqualified opinion 无保留意见 oP~%7Jt
126.qualified opinion 保留意见 ~6=aoF5"3?
127.disclaimer of opinion 无法表示意见 !K6:5V
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128.adverse opinion 否定意见