61.assessed level of material misstatement risk 重大错报风险的评估水平 1lIs
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62.simall business 小规模企业 ]T/%Bau
63.accounting system 会计系统 {M:/HQo
64.test of control 控制测试 @1'OuX^
65.walk-through test 穿行测试 6_" n
66.communication 沟通 0
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67.flow chart 流程图 G"&$7!6[Y
68.reperformance of internal control 重新执行 eCKm4l'BZ
69.audit evidence 审计证据 pSC{0Y$g
70.substantive procedures 实质性程序 ^PFiO 12
71.assertions 认定 l
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72.esistence 存在 <-N eusx%
73.occurrence 发生 :tO?+1
74.completeness 完整性 `:Wyw<^
75.rights and obligations 权利和义务 V^FM-bg%9
76.valuation and allocation 计价和分摊 U%r{{Q1
77.cutoff 截止 MHWc~@R
78.accuracy 准确性 B /3~[ '
79.classification 分类 Bn8&~
80.inspection 检查 vM5I2C3_>!
81.supervision of counting 监盘 SE(<(w
82.observation 观察 >.P*lT
83.confirmation 函证 ApSseBhh
84.computation 计算 gYbvCs8O!
85.analytical procedures 分析程序 4J,6cOuW4
86.vouch 核对 `2U,#nZ 4
87.trace 追查 |mG;?>c)
88.audit sampling 审计抽样 OO/>}? ob
89.error 误差 0P$19TN
90.expected error 预期误差 *{5}m(5F
91.population 总体 0e"KdsA:<U
92.sampling risk 抽样风险 =3h
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93.non- sampling risk 非抽样风险 'p[6K'Uq5
94.sampling unit 抽样单位 1c"s+k]9
95.statistical sampling 统计抽样 Bz,D4E$
96.tolerable error 可容忍误差 Kc
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97.the risk of under reliance 信赖不足风险 7.NL>:lu
98.the risk of over reliance 信赖过度风险 3@eI? (N
99.the risk of incorrect rejection 误拒风险 A<H]uQ>
100. the risk of incorrect acceptance 误受风险 QP<P,Bi~
101.working trial balance 试算平衡表 |U1u:=[
102.index and cross-referencing 索引和交叉索引 oU3gy[wF;b
103.cash receipt 现金收入 PNLlJlYlP
104.cash disbursement 现金支出 L
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105.bank statement 银行对账单 }T902RL0
106.bank reconciliation 银行存款余额调节表 8z=o.\@
107.balance sheet date 资产负债表日 sdXchVC
108.net realizable value 可变现净值 oIE(`l0l
109.storeroom 仓库 Brg0: 5H
110.sale invoice 销售发票 AS0(NlV
111.price list 价目表 PTpCiiA@
112.positive confirmation request 积极式询证函 1: cq\Y
113.negative confirmation request 消极式询证函 "OUY^ cM
114.purchase requisition 请购单 {3vm]
115.receiving report 验收报告 -$s1k~o
116.gross margin 毛利 jj `0w@
117.manufacturing overhead 制造费用 ,t1s#*j\!q
118.material requisition 领料单 z}5'TV=^
119.inventory-taking 存货盘点 jkuNafp}
120.bond certificate 债券 vA*NJ%&`
121.stock certificate 股票 3s:)CXO
122.audit report 审计报告
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123.entity 被审计单位 (
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124.addressee of the audit report 审计报告的收件人 +f]I7e:qp
125.unqualified opinion 无保留意见 >)+U^V
126.qualified opinion 保留意见 <0`"vPU
127.disclaimer of opinion 无法表示意见 $\4O r
128.adverse opinion 否定意见