61.assessed level of material misstatement risk 重大错报风险的评估水平 ,|5|aVfh
62.simall business 小规模企业 dnEIR5%+.
63.accounting system 会计系统 pl#2JA8
64.test of control 控制测试 S10"yhn(-t
65.walk-through test 穿行测试 YK xkO
66.communication 沟通 TH[xS
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67.flow chart 流程图 q4y P\B
68.reperformance of internal control 重新执行 6&8uLM(z
69.audit evidence 审计证据 xh6Yv%\@
70.substantive procedures 实质性程序 gc<w nm|
71.assertions 认定 w.7pD
72.esistence 存在 KM-d8^\:
73.occurrence 发生 7~zd
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74.completeness 完整性 /)+V(Jlu
75.rights and obligations 权利和义务 qdW"g$fW
76.valuation and allocation 计价和分摊 k -V3l
77.cutoff 截止 nYFM^56>_
78.accuracy 准确性 $O'IbA
79.classification 分类 1 eP`
80.inspection 检查 19h@fA[:
81.supervision of counting 监盘 0Dt-!Q7
82.observation 观察 Jn :h;|9w
83.confirmation 函证 &':Ecmo~`
84.computation 计算 *J D-|mK
85.analytical procedures 分析程序 VTUY#+3
86.vouch 核对 @PL.7FM<v
87.trace 追查 <%Al(Lm0
88.audit sampling 审计抽样 mz>GbImVD~
89.error 误差 i)!2DXn
90.expected error 预期误差 ( IXUT6|
91.population 总体 -P6Z[V%
92.sampling risk 抽样风险 rv?4S`Z,x$
93.non- sampling risk 非抽样风险 V|3^H^\5P
94.sampling unit 抽样单位 7oy
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95.statistical sampling 统计抽样 h_>DcVNIx
96.tolerable error 可容忍误差 oKMr Pr[`
97.the risk of under reliance 信赖不足风险 v\Y8+dD
98.the risk of over reliance 信赖过度风险 saa3BuV 6
99.the risk of incorrect rejection 误拒风险 4'~zuUs
100. the risk of incorrect acceptance 误受风险 0h-'TJg*sk
101.working trial balance 试算平衡表 ieap
102.index and cross-referencing 索引和交叉索引 9)?_[|2
103.cash receipt 现金收入 YB}m1
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104.cash disbursement 现金支出 \[9^,QP
105.bank statement 银行对账单 _LSp \{Z
106.bank reconciliation 银行存款余额调节表 +HT?>k
107.balance sheet date 资产负债表日 ]N;\AXZ7
108.net realizable value 可变现净值 $Ph#pM(
109.storeroom 仓库 y*#YIS56I
110.sale invoice 销售发票 H~NK:qRzK
111.price list 价目表 LrH"d
112.positive confirmation request 积极式询证函 Ul<:Yt&nI
113.negative confirmation request 消极式询证函 h(K}N5`
114.purchase requisition 请购单 |)65y
115.receiving report 验收报告 C=Tq/L w
116.gross margin 毛利 Q?2GwN
117.manufacturing overhead 制造费用 *djVOC
118.material requisition 领料单 GIvl|
119.inventory-taking 存货盘点 '
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120.bond certificate 债券 $%6.lQ
121.stock certificate 股票 .TM.
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122.audit report 审计报告 ` 7P%muY.
123.entity 被审计单位 ?,`g h}>
124.addressee of the audit report 审计报告的收件人 nX_w F`n"
125.unqualified opinion 无保留意见 z2lT4SAv+
126.qualified opinion 保留意见 Oz4vV_a&'
127.disclaimer of opinion 无法表示意见 Ye| (5f
128.adverse opinion 否定意见