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 6MuWlCKF8
63.accounting system 会计系统 3=Z<wD s
64.test of control 控制测试 (Up'$J}
65.walk-through test 穿行测试 ]$3+[9x'
66.communication 沟通 JL.5QzA
67.flow chart 流程图 Xq|nJ|h
68.reperformance of internal control 重新执行 (B&h;U$HAH
69.audit evidence 审计证据 \yM-O- {
70.substantive procedures 实质性程序 O7v]p
71.assertions 认定 #Rc
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72.esistence 存在 )%s +?
73.occurrence 发生 !6Q`>s]
74.completeness 完整性 VMx%1^/(
75.rights and obligations 权利和义务 gC`)]*'tE
76.valuation and allocation 计价和分摊 6_*!|g
77.cutoff 截止 gA_krK,Z
78.accuracy 准确性 k5a\Sq}
79.classification 分类 8zZSp
80.inspection 检查 z!:'V]
81.supervision of counting 监盘 vXb:
82.observation 观察 e&2wdH&
83.confirmation 函证 ,>u=gA&}
84.computation 计算 9RxO7K
85.analytical procedures 分析程序 J^fm~P>.
86.vouch 核对 W}h|K:-S
87.trace 追查 a\pi(9R
88.audit sampling 审计抽样 ]M3#3Ha"
89.error 误差 >!}`%pk(
90.expected error 预期误差 .B>B`q;B
91.population 总体 u?kD)5Nk
92.sampling risk 抽样风险 W
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93.non- sampling risk 非抽样风险 :M j_2
94.sampling unit 抽样单位 }~Q5Y3]#~
95.statistical sampling 统计抽样 _UkmYZ/
96.tolerable error 可容忍误差 RZO5=L9E
97.the risk of under reliance 信赖不足风险 I]X
98.the risk of over reliance 信赖过度风险 !9r:&n.\
99.the risk of incorrect rejection 误拒风险 Pdw#o^Iq^
100. the risk of incorrect acceptance 误受风险 ,- '4L9
101.working trial balance 试算平衡表 $}R$t-
102.index and cross-referencing 索引和交叉索引 ,)h)5o(?
103.cash receipt 现金收入 Q.k
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104.cash disbursement 现金支出 HR60
105.bank statement 银行对账单 .+E#q&=
106.bank reconciliation 银行存款余额调节表 ioV_oR9I
107.balance sheet date 资产负债表日 Z
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108.net realizable value 可变现净值 g_w&"=.jBq
109.storeroom 仓库 ,=o
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110.sale invoice 销售发票 |)o#|Qo
111.price list 价目表 |;u}sX1t9
112.positive confirmation request 积极式询证函 0@)%h&mD
113.negative confirmation request 消极式询证函 t)N;'v &
114.purchase requisition 请购单 X
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115.receiving report 验收报告 S &JJIFftO
116.gross margin 毛利 zX kx7d8
117.manufacturing overhead 制造费用 F
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118.material requisition 领料单 Ftv8@l
119.inventory-taking 存货盘点 J!h^egP
120.bond certificate 债券 KrKu7]If6#
121.stock certificate 股票 }B q^3?,#{
122.audit report 审计报告 *7" L
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123.entity 被审计单位 * Msr15
124.addressee of the audit report 审计报告的收件人 6;oe=Q:Q
125.unqualified opinion 无保留意见 F9H~k"_ZJR
126.qualified opinion 保留意见 ~]WVG@-
127.disclaimer of opinion 无法表示意见 ],lV}Mlg*
128.adverse opinion 否定意见