61.assessed level of material misstatement risk 重大错报风险的评估水平 UGN. ]#"#
62.simall business 小规模企业 pH*L8tT
63.accounting system 会计系统 5q)Ee
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64.test of control 控制测试 Z os~1N]3
65.walk-through test 穿行测试 I @z{Gr
66.communication 沟通 ;0BCM(>Wo
67.flow chart 流程图 '!Sj]+
68.reperformance of internal control 重新执行 2+^#<Uok
69.audit evidence 审计证据 gVD!.
70.substantive procedures 实质性程序 UtWoSFZ'o!
71.assertions 认定 LD6fi
72.esistence 存在 x x
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73.occurrence 发生 O-G@To3\
74.completeness 完整性 $6J5yE
75.rights and obligations 权利和义务 *i\7dJ Dj
76.valuation and allocation 计价和分摊 QK@z##U
77.cutoff 截止 y=&)sq
78.accuracy 准确性 ! [: K/
79.classification 分类 fkI<
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80.inspection 检查 yrIT4y
81.supervision of counting 监盘
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82.observation 观察 '}
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83.confirmation 函证 j`#|z9`(pB
84.computation 计算 "RG.vo7b
85.analytical procedures 分析程序 D,)~j6OG8
86.vouch 核对 <iMkHch
87.trace 追查 bcZHFX
88.audit sampling 审计抽样 4dy)g)wM
89.error 误差 r|P4|_No
90.expected error 预期误差 l >O]Cpt
91.population 总体 *$s)p >
92.sampling risk 抽样风险 l9<+4rK2
93.non- sampling risk 非抽样风险 i&l$G55F
94.sampling unit 抽样单位 > W0hrt?b
95.statistical sampling 统计抽样 ^ ]B&7\w"t
96.tolerable error 可容忍误差 lE`ScYG
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 xqG`
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99.the risk of incorrect rejection 误拒风险 \/,SH?>4x
100. the risk of incorrect acceptance 误受风险 xWlB!r<}Gz
101.working trial balance 试算平衡表 KL|B| u
102.index and cross-referencing 索引和交叉索引 #{]=>n)j
103.cash receipt 现金收入 SC!IQ80H#D
104.cash disbursement 现金支出 ;lK2]
105.bank statement 银行对账单 aTPpE9Pa&
106.bank reconciliation 银行存款余额调节表 ~fgv7=(!
107.balance sheet date 资产负债表日 sC}/?^q
108.net realizable value 可变现净值 8
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109.storeroom 仓库 iCc\p2p
110.sale invoice 销售发票 &556 ;l
111.price list 价目表 omY?`(=
112.positive confirmation request 积极式询证函 HP
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113.negative confirmation request 消极式询证函 vWgh?h/ot
114.purchase requisition 请购单
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115.receiving report 验收报告 R8?A%yxf
116.gross margin 毛利 A#p@`|H#B
117.manufacturing overhead 制造费用 co*5NM^
118.material requisition 领料单 ,= PDL
119.inventory-taking 存货盘点 lF#Kg!-l
120.bond certificate 债券 JlH|=nIaj6
121.stock certificate 股票 X~R
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122.audit report 审计报告 5Q^~Z},
123.entity 被审计单位 A,iXiDb3pK
124.addressee of the audit report 审计报告的收件人 g VuN a
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125.unqualified opinion 无保留意见 11)~!in
126.qualified opinion 保留意见 H37Z\xS
127.disclaimer of opinion 无法表示意见 sS0psw1
128.adverse opinion 否定意见