61.assessed level of material misstatement risk 重大错报风险的评估水平 !(+?\+U lE
62.simall business 小规模企业 {9P<G]Z
63.accounting system 会计系统 #&DJ3(T
64.test of control 控制测试 wus]
65.walk-through test 穿行测试 .p0;y3so4
66.communication 沟通 smk0 *m4
67.flow chart 流程图 f!1KGP
68.reperformance of internal control 重新执行 0E+ +
69.audit evidence 审计证据 64zO%F*
70.substantive procedures 实质性程序 :@Q_oyWE8
71.assertions 认定 |/rBR!kPq
72.esistence 存在 `GH6$\:
73.occurrence 发生 Ph-3,cC
74.completeness 完整性 ~PS%^zxyn
75.rights and obligations 权利和义务 R|tjvp-[}
76.valuation and allocation 计价和分摊 ~~h9yvW7&
77.cutoff 截止 {_ Wtk@
78.accuracy 准确性 FUMAvVQ
79.classification 分类 h~<#1'/<
80.inspection 检查 6~D:O?2
81.supervision of counting 监盘 Xr':/Qjf
82.observation 观察
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83.confirmation 函证 LG51e7_gFi
84.computation 计算 q E(`@G
85.analytical procedures 分析程序 '\
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86.vouch 核对 egKYlfe"
87.trace 追查 [?;oiEe.|
88.audit sampling 审计抽样 +>/Q+nh
89.error 误差 GY0<\-
90.expected error 预期误差 &
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91.population 总体 EMJ}tvL0Tp
92.sampling risk 抽样风险 k%u
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93.non- sampling risk 非抽样风险 ? BBD
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94.sampling unit 抽样单位 ~*G I<n
95.statistical sampling 统计抽样 vUj7rDT|
96.tolerable error 可容忍误差 {*te
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97.the risk of under reliance 信赖不足风险 qOkw6jfluh
98.the risk of over reliance 信赖过度风险 Jb_/c``
99.the risk of incorrect rejection 误拒风险 D|UDLaz~
100. the risk of incorrect acceptance 误受风险 QULrE+@
101.working trial balance 试算平衡表 arDY@o~
102.index and cross-referencing 索引和交叉索引 gN
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103.cash receipt 现金收入 H2|w
104.cash disbursement 现金支出 Qg1LT8
105.bank statement 银行对账单 7dxY07yu
106.bank reconciliation 银行存款余额调节表 RkC?(p
107.balance sheet date 资产负债表日 ~d>O.*Q)
108.net realizable value 可变现净值 *FOTq'%i
109.storeroom 仓库 |
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110.sale invoice 销售发票 ./.E=
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111.price list 价目表 ]+,Z()
112.positive confirmation request 积极式询证函 {:fyz#>>^
113.negative confirmation request 消极式询证函 =]"[?a >
114.purchase requisition 请购单 vzy/Rq
115.receiving report 验收报告 XIf,#9
116.gross margin 毛利 gM_Z/$
117.manufacturing overhead 制造费用 IzkZ^;(N
118.material requisition 领料单 Y|KX
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119.inventory-taking 存货盘点 +U@P+;
120.bond certificate 债券 $eI[3{}X
121.stock certificate 股票 -08Ys c
122.audit report 审计报告 B>-Iv_
123.entity 被审计单位 Zni8im,_j
124.addressee of the audit report 审计报告的收件人 wG19NX(
125.unqualified opinion 无保留意见 <XGOcekG
126.qualified opinion 保留意见 us$~6
127.disclaimer of opinion 无法表示意见 Tf*X\{"
128.adverse opinion 否定意见