61.assessed level of material misstatement risk 重大错报风险的评估水平 X-Wz:NA
62.simall business 小规模企业 DF6c|
63.accounting system 会计系统 zrVC8Wb
64.test of control 控制测试 vK$"# F~
65.walk-through test 穿行测试 N_L,]QT?
66.communication 沟通 _LwOOZj
67.flow chart 流程图 nUq<TJ
68.reperformance of internal control 重新执行 @\&m+;6
69.audit evidence 审计证据 K;7f?52
70.substantive procedures 实质性程序 jkiTj~WE-
71.assertions 认定 W)(^m},*8D
72.esistence 存在
EkT."K
73.occurrence 发生 E1;@=#t2i
74.completeness 完整性 OL7_'2_z.
75.rights and obligations 权利和义务 ;M]C1!D9#
76.valuation and allocation 计价和分摊 ;X ,1I
77.cutoff 截止
5-)#f?
78.accuracy 准确性 BQ^H? jo
79.classification 分类 Khh0*S8.K
80.inspection 检查 C8a*Q"
81.supervision of counting 监盘 _ >`X]I;
82.observation 观察 7=@jARW
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83.confirmation 函证 OdMO=Hy6d
84.computation 计算 w@2Vts
85.analytical procedures 分析程序 ,2oF:H
86.vouch 核对 co_oMc
87.trace 追查 *M7E#bQ5
B
88.audit sampling 审计抽样 5q@LxDy,b
89.error 误差 p8wyEHB
90.expected error 预期误差 3cj3u4y
91.population 总体 iAY!oZR(WT
92.sampling risk 抽样风险 i?Ss: v^
93.non- sampling risk 非抽样风险 4YZS"K'E
94.sampling unit 抽样单位 (2?G:+C 7
95.statistical sampling 统计抽样
7\o!HMfK
96.tolerable error 可容忍误差 u6:pV.p
97.the risk of under reliance 信赖不足风险 Qy#)Gxp
98.the risk of over reliance 信赖过度风险 $o@R^sJ
99.the risk of incorrect rejection 误拒风险 ck#"*],
100. the risk of incorrect acceptance 误受风险 wix5B@
101.working trial balance 试算平衡表 KCe13!
102.index and cross-referencing 索引和交叉索引 8#R?]Uwq
103.cash receipt 现金收入 w",?
Bef
104.cash disbursement 现金支出
2?Ye*-
105.bank statement 银行对账单 5>9Y|UU
106.bank reconciliation 银行存款余额调节表 g%[n4
107.balance sheet date 资产负债表日 ?_\$
108.net realizable value 可变现净值 -#-p1^v}
109.storeroom 仓库 s?WCnT
110.sale invoice 销售发票 W{XkVKe1a
111.price list 价目表 wo5ZxM
112.positive confirmation request 积极式询证函 [fu!AIQs
113.negative confirmation request 消极式询证函 ctQbp~-
114.purchase requisition 请购单 Q5S,{ ZeT
115.receiving report 验收报告 {|9}+
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116.gross margin 毛利 ujW1+Oj=~
117.manufacturing overhead 制造费用 4([.xT
118.material requisition 领料单 "s
W-_j]
119.inventory-taking 存货盘点 P[t$\FS
120.bond certificate 债券 dsK&U\ej}
121.stock certificate 股票 Ju@Q6
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122.audit report 审计报告 33:DH}
123.entity 被审计单位 F{k+7Ftc
124.addressee of the audit report 审计报告的收件人 h%d^Gq~
125.unqualified opinion 无保留意见 {5c]Mn"r
126.qualified opinion 保留意见 c*\<,n_
127.disclaimer of opinion 无法表示意见 eT"Uxhs-}
128.adverse opinion 否定意见