61.assessed level of material misstatement risk 重大错报风险的评估水平 U^E
62.simall business 小规模企业 { ()p%#*
63.accounting system 会计系统 `^ieT#(O
64.test of control 控制测试 N0y;PVAGu
65.walk-through test 穿行测试 'Z*\1Ci
66.communication 沟通 oj,HJH+
67.flow chart 流程图 t*Z .e.q+
68.reperformance of internal control 重新执行 9%p7B ~}E
69.audit evidence 审计证据 EIq{C-(
70.substantive procedures 实质性程序 @{J!6YGh
71.assertions 认定 {pcf;1^t
72.esistence 存在 b
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73.occurrence 发生 RZ#alFL,
74.completeness 完整性 ,wwU`
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75.rights and obligations 权利和义务 -Z`( ?
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76.valuation and allocation 计价和分摊 E%wV
77.cutoff 截止 mhHA!:
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78.accuracy 准确性 VTy,43<
79.classification 分类 ImUQ*0
80.inspection 检查 ,\sR;=svK
81.supervision of counting 监盘 %5Q7 #xU
82.observation 观察 J[j/aDdP
83.confirmation 函证 ~6@c]:
84.computation 计算 jQ.>2-;H9
85.analytical procedures 分析程序 Pi
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86.vouch 核对 Z/V`Z* fy
87.trace 追查 .RQ Xxw
88.audit sampling 审计抽样 %KJ"rvi4K
89.error 误差 F"B<R~
90.expected error 预期误差 h3U
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91.population 总体 O+(. 29
92.sampling risk 抽样风险 Q{H!s_6iyv
93.non- sampling risk 非抽样风险 OBKC$e6I
94.sampling unit 抽样单位 t7C!}'g&'
95.statistical sampling 统计抽样 <'>d0:>N
96.tolerable error 可容忍误差 -)y> c
97.the risk of under reliance 信赖不足风险 O Ey:#9<'
98.the risk of over reliance 信赖过度风险 /?.r!Cp
99.the risk of incorrect rejection 误拒风险 mC{!8WC@k
100. the risk of incorrect acceptance 误受风险 bGMeBj"R
101.working trial balance 试算平衡表 C,OB3y
102.index and cross-referencing 索引和交叉索引 |? ;"B:0
103.cash receipt 现金收入 ?{@!!te@3v
104.cash disbursement 现金支出 )RA
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105.bank statement 银行对账单 mR"2
106.bank reconciliation 银行存款余额调节表 )M&Azbu
107.balance sheet date 资产负债表日 BRo
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108.net realizable value 可变现净值 >+A1 V[
109.storeroom 仓库 :w
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110.sale invoice 销售发票 (x1"uy7_
111.price list 价目表 3&a*]
112.positive confirmation request 积极式询证函 $+!}Vtb
113.negative confirmation request 消极式询证函 =#POMK".6
114.purchase requisition 请购单 ~
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115.receiving report 验收报告 l(krUv
116.gross margin 毛利 |h^G $guw
117.manufacturing overhead 制造费用 Pjj;.c 7_j
118.material requisition 领料单 !~|"LA!jn
119.inventory-taking 存货盘点 LhVLsa(-%
120.bond certificate 债券 yO$r'9?,*
121.stock certificate 股票 5H'b4Cyi`
122.audit report 审计报告 Sq?6R}q%
123.entity 被审计单位 PoBukOv
124.addressee of the audit report 审计报告的收件人 k"DQbUy0L
125.unqualified opinion 无保留意见 T
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126.qualified opinion 保留意见 '$kS]U
127.disclaimer of opinion 无法表示意见 nL7S3
128.adverse opinion 否定意见