61.assessed level of material misstatement risk 重大错报风险的评估水平 ZBU<L+#
62.simall business 小规模企业 )~$ejS
63.accounting system 会计系统 O:,Gmft+
64.test of control 控制测试 +DefV,Ny
65.walk-through test 穿行测试 G]xN#O;
66.communication 沟通 uj%]+Llxv
67.flow chart 流程图 V1nqEdhk
68.reperformance of internal control 重新执行 {='wGx
69.audit evidence 审计证据 D=D.s)ns*
70.substantive procedures 实质性程序 peS4<MqWu
71.assertions 认定 nip*Y@- F
72.esistence 存在 AYoTCi%7E
73.occurrence 发生 K4|fmgcy.
74.completeness 完整性 t=:5?}J.Q$
75.rights and obligations 权利和义务 ia.+<,
$`S
76.valuation and allocation 计价和分摊 0RCp
77.cutoff 截止 i 28TH
Jh
78.accuracy 准确性 tycVcr\(
79.classification 分类 rOUQg_y
80.inspection 检查 ~(c<M>Q8
81.supervision of counting 监盘 -zt*C&)b
82.observation 观察 l%i*.b(
83.confirmation 函证 &C9)%5O)
84.computation 计算 J1M9),
85.analytical procedures 分析程序 6PWw^Cd
86.vouch 核对 Mz)
r'
87.trace 追查 WqCER^~'>
88.audit sampling 审计抽样 (yT&&_zY4
89.error 误差 \G/ZA) t
90.expected error 预期误差 #QOb[9(Tu(
91.population 总体 0iMfyW:
92.sampling risk 抽样风险 Xk/:a}-l
93.non- sampling risk 非抽样风险 wB[
JFy"E
94.sampling unit 抽样单位 |a\,([aU
95.statistical sampling 统计抽样 {~\:4
96.tolerable error 可容忍误差 O#8lJ%?
97.the risk of under reliance 信赖不足风险 .[:WMCc\
98.the risk of over reliance 信赖过度风险 _S &6XNV
99.the risk of incorrect rejection 误拒风险 uE,TEa9;
100. the risk of incorrect acceptance 误受风险 3-0jxx(
101.working trial balance 试算平衡表 b'/:e#F
102.index and cross-referencing 索引和交叉索引 //$^~}wt
103.cash receipt 现金收入
6|6O|
<o
104.cash disbursement 现金支出 V+|$H
h8
105.bank statement 银行对账单 &=Y%4vq
106.bank reconciliation 银行存款余额调节表 Vq
OTrB1w/
107.balance sheet date 资产负债表日 t08[3Q&
108.net realizable value 可变现净值 m+pK,D~{"
109.storeroom 仓库 axXR-5c
110.sale invoice 销售发票 `B3YP1
111.price list 价目表 p[!9 objU
112.positive confirmation request 积极式询证函 %N7G>_+
113.negative confirmation request 消极式询证函 6l"4F6
114.purchase requisition 请购单 -s91/|n
115.receiving report 验收报告 u
VUrg;>
116.gross margin 毛利 &MONg=s3
117.manufacturing overhead 制造费用 ZM=eiJZ
118.material requisition 领料单 ^zG!Z:E
119.inventory-taking 存货盘点
8l?@ o
120.bond certificate 债券 ,>pv>)u{
121.stock certificate 股票 s2+_`Ogg
122.audit report 审计报告 !83 N#Y_Mz
123.entity 被审计单位 etb#/L
124.addressee of the audit report 审计报告的收件人 z`dnS]q9
125.unqualified opinion 无保留意见 nu16L$]
126.qualified opinion 保留意见 Sc]h^B^7
127.disclaimer of opinion 无法表示意见 TPZ^hL>ao
128.adverse opinion 否定意见