61.assessed level of material misstatement risk 重大错报风险的评估水平 `@ qSDW!b
62.simall business 小规模企业 aO
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63.accounting system 会计系统 |F<U;xV$p
64.test of control 控制测试 @l"GfDfL9
65.walk-through test 穿行测试 *bn9j>|iv
66.communication 沟通 y>2v 9;Qp
67.flow chart 流程图 {0QD-b o
68.reperformance of internal control 重新执行 QC4_\V>[
69.audit evidence 审计证据 U,iTURd
70.substantive procedures 实质性程序 WSDNTfpI
71.assertions 认定 i2)SSQ
72.esistence 存在 Ze WHSU
73.occurrence 发生 W$gSpZ_7
74.completeness 完整性 XF\`stEnb
75.rights and obligations 权利和义务 1{o
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76.valuation and allocation 计价和分摊 Y+/ofk"
77.cutoff 截止 m>:%[vm
78.accuracy 准确性 }C"#b\A2
79.classification 分类 >ID 3oi
80.inspection 检查 ui9gt"qS`
81.supervision of counting 监盘 ,)]ZD H
82.observation 观察 dUb(C1h
83.confirmation 函证 "j$}'uK<
84.computation 计算 wk9tJ#}
85.analytical procedures 分析程序 W\} VZY
86.vouch 核对 ;i:Uoyi
87.trace 追查 _nx|ZJ
88.audit sampling 审计抽样 -2
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89.error 误差 9D<^)ShY
90.expected error 预期误差 ~d{E>J77j
91.population 总体 e1<28g
92.sampling risk 抽样风险 iZSjT"l^
93.non- sampling risk 非抽样风险 KL5rF,DME
94.sampling unit 抽样单位 r`<evwIe
95.statistical sampling 统计抽样 +bRL.xY
96.tolerable error 可容忍误差 JH)&Ca>S
97.the risk of under reliance 信赖不足风险 E\V>3rse
98.the risk of over reliance 信赖过度风险 ,\=u(Y\I[
99.the risk of incorrect rejection 误拒风险 <NJ7mR}
100. the risk of incorrect acceptance 误受风险 w-\fCp )
101.working trial balance 试算平衡表 -\NB*|9m|
102.index and cross-referencing 索引和交叉索引 ._FgQ``PL
103.cash receipt 现金收入 uxh4nyE
104.cash disbursement 现金支出 c,D'Hl6(%
105.bank statement 银行对账单 ]/$tt@h
106.bank reconciliation 银行存款余额调节表 %mcuYR'D}
107.balance sheet date 资产负债表日 'HqAm$V+
108.net realizable value 可变现净值 1H[lf
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109.storeroom 仓库 Fa/i./V2
110.sale invoice 销售发票 P@5^`b|
111.price list 价目表 ;<&s_C3
112.positive confirmation request 积极式询证函 v>nJy~O]
113.negative confirmation request 消极式询证函 Sl$dXB@
114.purchase requisition 请购单 ?QuFRl,ZJ
115.receiving report 验收报告 TTOd0a
116.gross margin 毛利 U|
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117.manufacturing overhead 制造费用 U{ O\
118.material requisition 领料单 fptW#_V2
119.inventory-taking 存货盘点 !Uj !Oy
120.bond certificate 债券 ol[{1KT{
121.stock certificate 股票 2j"%}&
122.audit report 审计报告 n]o+KT\
123.entity 被审计单位 g|+G(~=e|
124.addressee of the audit report 审计报告的收件人 M?\)&2f[Z
125.unqualified opinion 无保留意见 hCo&SRC/5
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 Vy/g;ZPU1
128.adverse opinion 否定意见