61.assessed level of material misstatement risk 重大错报风险的评估水平 x8b w#
62.simall business 小规模企业 aR*z5p2-w
63.accounting system 会计系统 )q&uvfQ1(
64.test of control 控制测试 Ct$e`H!;
65.walk-through test 穿行测试 &qMSJ
66.communication 沟通 W O|2x0K
67.flow chart 流程图 NnrX64|0
68.reperformance of internal control 重新执行 ylmf^G@JC
69.audit evidence 审计证据 ;gK+AU
70.substantive procedures 实质性程序 c5R58#XK=
71.assertions 认定 ,K3)f.ArYc
72.esistence 存在 5s;HF |2x
73.occurrence 发生 3~a!h3.f
74.completeness 完整性 /NMd GKr
75.rights and obligations 权利和义务 +\\,FO_
76.valuation and allocation 计价和分摊 }`h)+Im=
77.cutoff 截止 hgfCM
78.accuracy 准确性 3xp%o5K
79.classification 分类 &AZr(>
80.inspection 检查 ?`,Xb.NA$K
81.supervision of counting 监盘 6b6}HO
82.observation 观察 )O#>ONm^
83.confirmation 函证 a}hpcr({?
84.computation 计算 2/E3~X7
85.analytical procedures 分析程序 F1w~f
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86.vouch 核对 daGGgSbh
87.trace 追查 kNd[M =%
88.audit sampling 审计抽样 m9wV#Ldu
89.error 误差 st
+X~;PX*
90.expected error 预期误差 ;jo,&C
91.population 总体 |A8xy#
92.sampling risk 抽样风险 j42U|CuK
93.non- sampling risk 非抽样风险 z,X
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94.sampling unit 抽样单位 Yvs9)g
95.statistical sampling 统计抽样 _;G"{e.=
96.tolerable error 可容忍误差 }f; Zx)!
97.the risk of under reliance 信赖不足风险 kzbgy)PK3
98.the risk of over reliance 信赖过度风险 zX{[Z
99.the risk of incorrect rejection 误拒风险 V\r
5
100. the risk of incorrect acceptance 误受风险 x5c
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101.working trial balance 试算平衡表 [`6|~E"F
102.index and cross-referencing 索引和交叉索引 % )i?\(/
103.cash receipt 现金收入 vaxNF%^~yN
104.cash disbursement 现金支出 13'tsM&
105.bank statement 银行对账单 n-#?6`>a
106.bank reconciliation 银行存款余额调节表 <fJoHS
107.balance sheet date 资产负债表日 5Q?7 xTQ
108.net realizable value 可变现净值 ;k9s@e#a
109.storeroom 仓库 kgEGL]G>
110.sale invoice 销售发票 ",B92[}Ar
111.price list 价目表 5
dXC
112.positive confirmation request 积极式询证函 W&A22jO.1
113.negative confirmation request 消极式询证函 3R
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114.purchase requisition 请购单 E@}t1!E<
115.receiving report 验收报告 @-NdgM<
116.gross margin 毛利 >/. -N
117.manufacturing overhead 制造费用 )U6T]1
118.material requisition 领料单 Zh)Qq?H
119.inventory-taking 存货盘点 h:Q*T*py
120.bond certificate 债券 c]P`U(q9TV
121.stock certificate 股票 _SJ#k|vcq
122.audit report 审计报告 y"<nx
3
123.entity 被审计单位 $A`D p{e"
124.addressee of the audit report 审计报告的收件人 =nh/w#
125.unqualified opinion 无保留意见 j="
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126.qualified opinion 保留意见 z:u e]7(.
127.disclaimer of opinion 无法表示意见 7M=LyrO
128.adverse opinion 否定意见