61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 Lk$B{2^n
63.accounting system 会计系统 %[yJ4WL
64.test of control 控制测试 9E tz[`|
65.walk-through test 穿行测试 ZW}_Qs
66.communication 沟通 j)GtEP<n#
67.flow chart 流程图 $\! 7 {6a
68.reperformance of internal control 重新执行 RGU\h[
69.audit evidence 审计证据 3 9|MX21k
70.substantive procedures 实质性程序 P2*<GjV`S/
71.assertions 认定 F/A|(AH'
72.esistence 存在 FE{FGMq
73.occurrence 发生 9M9?%N:ra
74.completeness 完整性 1r7y]FyH$
75.rights and obligations 权利和义务 6DWgl$[[
76.valuation and allocation 计价和分摊 t_suF$
77.cutoff 截止 3H
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78.accuracy 准确性 AvHCO8h|
79.classification 分类 69 o7EA
80.inspection 检查 $pudoAO
81.supervision of counting 监盘 n}77##+R&C
82.observation 观察 Wr5V`sM
83.confirmation 函证 N&V`K0FU
84.computation 计算
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85.analytical procedures 分析程序 Jq^T1_iqn
86.vouch 核对 ;Q&5,<
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87.trace 追查 yH}s<@y;7
88.audit sampling 审计抽样 D1mfm.9_r^
89.error 误差 ?NP1y9Y]i
90.expected error 预期误差 fg{n(TE"8
91.population 总体 *~H Sy8s
92.sampling risk 抽样风险 i2^>vYCsl
93.non- sampling risk 非抽样风险 6Kb1~jY
94.sampling unit 抽样单位 O,A{3DAe0
95.statistical sampling 统计抽样 TNr :pE<
96.tolerable error 可容忍误差 Uv~QUL3>
97.the risk of under reliance 信赖不足风险 R^e.s
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98.the risk of over reliance 信赖过度风险 'XBFv9&
99.the risk of incorrect rejection 误拒风险 {GcO3G#FZ
100. the risk of incorrect acceptance 误受风险 ;]jNk'oa
101.working trial balance 试算平衡表 C{XmVc.
102.index and cross-referencing 索引和交叉索引 -7(@1@1
103.cash receipt 现金收入 a+PzI x2
104.cash disbursement 现金支出 <1COZ)
105.bank statement 银行对账单 tlt*fH$.
106.bank reconciliation 银行存款余额调节表 "2T#M
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107.balance sheet date 资产负债表日 5Zva:
108.net realizable value 可变现净值 c\V7i#u[d;
109.storeroom 仓库 :$9tF>
110.sale invoice 销售发票 Vl!6W@g
111.price list 价目表 _H=Uwi_g
112.positive confirmation request 积极式询证函 8Dm%@*B^b
113.negative confirmation request 消极式询证函 Iy3GE[
114.purchase requisition 请购单 b,%C{mC
115.receiving report 验收报告 P_p<`sC9
116.gross margin 毛利 `I5wV/%ib
117.manufacturing overhead 制造费用 [=^3n#WW
118.material requisition 领料单 *U\`CXn;
119.inventory-taking 存货盘点 :Qf '2.h)
120.bond certificate 债券 QZ%`/\(!8_
121.stock certificate 股票 rI-%be==
122.audit report 审计报告 1|6%evPu(
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 ?#YE`]
125.unqualified opinion 无保留意见 H&}pkrH~
126.qualified opinion 保留意见 _Z,\Vw:\F
127.disclaimer of opinion 无法表示意见 ;
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128.adverse opinion 否定意见