61.assessed level of material misstatement risk 重大错报风险的评估水平 EKA#|^Q:NX
62.simall business 小规模企业 eb.O#Y
63.accounting system 会计系统 t\NqR
64.test of control 控制测试 s8-<m,*
65.walk-through test 穿行测试 m5L-67[sB
66.communication 沟通 ZNf6;%oGG
67.flow chart 流程图 I Y2)?"A
68.reperformance of internal control 重新执行 r
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69.audit evidence 审计证据 hn^<;av=
70.substantive procedures 实质性程序 g}f`,r9
71.assertions 认定 d\p,
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72.esistence 存在 [pl'| B
73.occurrence 发生 TatpXN\
74.completeness 完整性 |o{:ZmzM
75.rights and obligations 权利和义务 \]%6|V
76.valuation and allocation 计价和分摊 )^m%i]L_
77.cutoff 截止 2Or'c`|
78.accuracy 准确性 :E_g"_
79.classification 分类 s>0't
80.inspection 检查 hJn%mdx~w|
81.supervision of counting 监盘 T.@aep\"
82.observation 观察 bLe<G
83.confirmation 函证 \Kl+ 5%L
84.computation 计算 q<\
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85.analytical procedures 分析程序 {p;zuCF1
86.vouch 核对 'SCidN(n
87.trace 追查 J/\V%~
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88.audit sampling 审计抽样 Av"R[)
89.error 误差
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90.expected error 预期误差 S/^"@?z,vE
91.population 总体 p89wNSMl[
92.sampling risk 抽样风险 vWRju*Z&
93.non- sampling risk 非抽样风险 "SzdDY6
94.sampling unit 抽样单位 Q7R~{5r>W
95.statistical sampling 统计抽样 F{EnOr`,m=
96.tolerable error 可容忍误差 ~MS\
97.the risk of under reliance 信赖不足风险 99}(~B
98.the risk of over reliance 信赖过度风险 *"D3E7AO
99.the risk of incorrect rejection 误拒风险 I2 j}Am
100. the risk of incorrect acceptance 误受风险 4"{ooy^Q
101.working trial balance 试算平衡表 ]<H&+ &!
102.index and cross-referencing 索引和交叉索引 +VCGlr
103.cash receipt 现金收入 29!q!g |
104.cash disbursement 现金支出 U4gF(Q
105.bank statement 银行对账单 h v8P4"i v
106.bank reconciliation 银行存款余额调节表 o>/YAX:.!T
107.balance sheet date 资产负债表日 > ?6&c
108.net realizable value 可变现净值 kD*2~Z ?;
109.storeroom 仓库 5#> 8MU?&
110.sale invoice 销售发票 T'4z=Z]w
111.price list 价目表 Hj:r[/
112.positive confirmation request 积极式询证函 p /#
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113.negative confirmation request 消极式询证函 3T"j)R_=l
114.purchase requisition 请购单 PIH*Rw*GKZ
115.receiving report 验收报告 >)spqu]
116.gross margin 毛利 jJuW-(/4[
117.manufacturing overhead 制造费用 kB'Fkqwm
118.material requisition 领料单 h&`e) a>+
119.inventory-taking 存货盘点 4zJtOK?r"
120.bond certificate 债券 {)
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121.stock certificate 股票 3H|_mX
122.audit report 审计报告 Ys,{8Y,7
123.entity 被审计单位 *Txl+zTY
124.addressee of the audit report 审计报告的收件人 qjf
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125.unqualified opinion 无保留意见 Svc|0Ad&
126.qualified opinion 保留意见 IG|X!l
127.disclaimer of opinion 无法表示意见 x9;gT&@H
128.adverse opinion 否定意见