61.assessed level of material misstatement risk 重大错报风险的评估水平 4JyA+OD4 {
62.simall business 小规模企业 NG`Y{QT6N
63.accounting system 会计系统 P,xIDj4d
64.test of control 控制测试 FQ>kTm`d
65.walk-through test 穿行测试 /+*N.D'`t,
66.communication 沟通 R58NTPm
67.flow chart 流程图 {\vVzy,t7
68.reperformance of internal control 重新执行 S dN&%(ZE
69.audit evidence 审计证据 @lq)L
70.substantive procedures 实质性程序 OwEu S#-
71.assertions 认定 +h
Ks
72.esistence 存在 /M'd$k"0z
73.occurrence 发生 E[7E%^:Mg
74.completeness 完整性 4AKr.a0q
75.rights and obligations 权利和义务 ?pcbso
76.valuation and allocation 计价和分摊 rW090Py
77.cutoff 截止 A*vuS Qt(
78.accuracy 准确性 l p(D@FT
79.classification 分类 xXc>YTK'
80.inspection 检查 &4+|{Zx0
81.supervision of counting 监盘 '9=b@SaAj
82.observation 观察 & Zn`2%
83.confirmation 函证
WzoI0E`
84.computation 计算 Faa>bc~E
85.analytical procedures 分析程序 Aix6O=K6
86.vouch 核对 //;(KmU9
87.trace 追查 "GR*d{
88.audit sampling 审计抽样 LR{bNV[i
89.error 误差
&AOGg\
90.expected error 预期误差 VdGVEDwz
91.population 总体 IuT)?S7O*k
92.sampling risk 抽样风险 KK5
;6b
93.non- sampling risk 非抽样风险 -EE'xh-zD
94.sampling unit 抽样单位 3y+~l
H:
95.statistical sampling 统计抽样 ,vO\n^
96.tolerable error 可容忍误差 Q"B8l[
97.the risk of under reliance 信赖不足风险 QeC\(4?
98.the risk of over reliance 信赖过度风险 BWvM~no
99.the risk of incorrect rejection 误拒风险 nu7 R
100. the risk of incorrect acceptance 误受风险 @0s'
(
101.working trial balance 试算平衡表 R<Mc+{*>
102.index and cross-referencing 索引和交叉索引 N$=9R
103.cash receipt 现金收入 KS<@;Tt
104.cash disbursement 现金支出 4# PxJG6m
105.bank statement 银行对账单 8nu!5 3
106.bank reconciliation 银行存款余额调节表 h=,hYz?]
107.balance sheet date 资产负债表日 u
z7|!G!43
108.net realizable value 可变现净值 4sntSlz)~k
109.storeroom 仓库 !'~L dl
110.sale invoice 销售发票 {lH'T1^m
111.price list 价目表 rAAx]nQ@
112.positive confirmation request 积极式询证函 <tBT?#C9+
113.negative confirmation request 消极式询证函 l^}u S|c(
114.purchase requisition 请购单 j
~1K(=Ng
115.receiving report 验收报告 vanV |O
116.gross margin 毛利 1/m$#sz
117.manufacturing overhead 制造费用
;}?ZH4.S
118.material requisition 领料单 jrFPd
119.inventory-taking 存货盘点 k(pJVez
120.bond certificate 债券 E0Q6Ryn
121.stock certificate 股票 xGQP*nZ
122.audit report 审计报告 #O!
2
123.entity 被审计单位 7%EIn9P
124.addressee of the audit report 审计报告的收件人 0 K#|11r
125.unqualified opinion 无保留意见 }~|`h1JF
126.qualified opinion 保留意见 g-
wE(L
127.disclaimer of opinion 无法表示意见 (*P`
128.adverse opinion 否定意见