61.assessed level of material misstatement risk 重大错报风险的评估水平 upn8n vy4(
62.simall business 小规模企业 lpQP"%q
63.accounting system 会计系统 P1 +"v*
64.test of control 控制测试 fhp)S",
65.walk-through test 穿行测试 74vm
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66.communication 沟通 sn\;bq
67.flow chart 流程图 |:iEfi]j
68.reperformance of internal control 重新执行 .{dE}2^
69.audit evidence 审计证据 euRss#;
70.substantive procedures 实质性程序 2JO-0j.
71.assertions 认定 +Takde%~
72.esistence 存在 &a~=b,
73.occurrence 发生 vgPUIxB@
74.completeness 完整性 Vb6K:ZnF
75.rights and obligations 权利和义务 4!%]fg}Um
76.valuation and allocation 计价和分摊 y,C!9l
77.cutoff 截止 mVf.sA8
78.accuracy 准确性 8Pmwzpk02
79.classification 分类 4\Di,PPu
80.inspection 检查 W}gVIfe
81.supervision of counting 监盘 tjzA)/T,4
82.observation 观察 XCPb9<L
83.confirmation 函证 T&}Ye\%
84.computation 计算 ;<6"JP>0
85.analytical procedures 分析程序 N=fz/CD)I
86.vouch 核对 qe?Ggz3p.
87.trace 追查 |$w*RI0C
88.audit sampling 审计抽样 v&0d$@6/U
89.error 误差 7>je6*(K
90.expected error 预期误差 JLUms
91.population 总体 c cr" ep
92.sampling risk 抽样风险 V9jFjc?
93.non- sampling risk 非抽样风险 H1UL.g%d=
94.sampling unit 抽样单位 b.Su@ay@(^
95.statistical sampling 统计抽样 QWhp:]}
96.tolerable error 可容忍误差 &l^n4
97.the risk of under reliance 信赖不足风险 wXCyj+XB*
98.the risk of over reliance 信赖过度风险 ]7<m1Lg
99.the risk of incorrect rejection 误拒风险 2]Fu
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 `QLowna
102.index and cross-referencing 索引和交叉索引 $MT}l
103.cash receipt 现金收入 vahf]2jEB
104.cash disbursement 现金支出
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105.bank statement 银行对账单 s>J3\PC
106.bank reconciliation 银行存款余额调节表 KZ\dB;W<|
107.balance sheet date 资产负债表日 1Zq
108.net realizable value 可变现净值 {{zua-F
109.storeroom 仓库 J[+Tj@n'
110.sale invoice 销售发票 TQ~&Y)".
111.price list 价目表 [; F{mN
112.positive confirmation request 积极式询证函 ?1DUNZ6
113.negative confirmation request 消极式询证函 x 8M#t(hw
114.purchase requisition 请购单 pP
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115.receiving report 验收报告 WhenwQT
116.gross margin 毛利 Fj3^
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117.manufacturing overhead 制造费用 ;>/ipnx
118.material requisition 领料单 '}fel5YV
119.inventory-taking 存货盘点 u=l0f6W
120.bond certificate 债券 5~-}}F
121.stock certificate 股票 9<~,n1b>x
122.audit report 审计报告 0O^r.&{j>
123.entity 被审计单位 (V^
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124.addressee of the audit report 审计报告的收件人 >+f'!*%7He
125.unqualified opinion 无保留意见 gpsrw>nw
126.qualified opinion 保留意见 (Z'WR
127.disclaimer of opinion 无法表示意见 HMQ'b(a'
128.adverse opinion 否定意见