61.assessed level of material misstatement risk 重大错报风险的评估水平 2FZT
62.simall business 小规模企业 PESvx>:
63.accounting system 会计系统 Z-lhJ<0/Pa
64.test of control 控制测试 K&&T:'=/
65.walk-through test 穿行测试 v)np.j0V7
66.communication 沟通 h[u@UGK%
67.flow chart 流程图
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68.reperformance of internal control 重新执行 OCu_v%G0
69.audit evidence 审计证据 M@KQOAzt
70.substantive procedures 实质性程序 AS]8rH
71.assertions 认定 "8%$,rG1&
72.esistence 存在 `Njvk
73.occurrence 发生 sSfP.R
74.completeness 完整性 7vXP|8j
75.rights and obligations 权利和义务 J-/w{T8:
76.valuation and allocation 计价和分摊 C$0u-Nx8
77.cutoff 截止 H
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78.accuracy 准确性 L{VnsY V
79.classification 分类 vv&< 7[
80.inspection 检查 OLIMgc(W
81.supervision of counting 监盘 4`"}0:t.
82.observation 观察 mKu,7nMvF
83.confirmation 函证 t]0DT_iE
84.computation 计算 ~ Rk.x
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85.analytical procedures 分析程序 %0 {_b68x
86.vouch 核对 Z$INmo6
87.trace 追查 #lMcAYH,
88.audit sampling 审计抽样 x2t&Wpvt
89.error 误差 qCI7)L`
90.expected error 预期误差 qpFxl
91.population 总体 QxG^oxU}
92.sampling risk 抽样风险 q#AIN`H
93.non- sampling risk 非抽样风险 @;Jv/N6@
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 iS)-25M'
96.tolerable error 可容忍误差 &k,DAx`rN;
97.the risk of under reliance 信赖不足风险 .s
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98.the risk of over reliance 信赖过度风险 ECA<%'$?E
99.the risk of incorrect rejection 误拒风险 6)0.q|
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100. the risk of incorrect acceptance 误受风险 Z[w}PN,xV
101.working trial balance 试算平衡表 #8M?y*<I
102.index and cross-referencing 索引和交叉索引 T8Mqu`$r
103.cash receipt 现金收入 u;
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104.cash disbursement 现金支出 NA2={RB;
105.bank statement 银行对账单 fQC{LcS
106.bank reconciliation 银行存款余额调节表 *<S>PbqLw
107.balance sheet date 资产负债表日 2DPv7\fW
108.net realizable value 可变现净值 MG=8`J-`
109.storeroom 仓库 Nc(
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110.sale invoice 销售发票 ms5?^kS2O
111.price list 价目表 Y!oLNGY
112.positive confirmation request 积极式询证函 vE^tdzAG
113.negative confirmation request 消极式询证函 JDR_k
114.purchase requisition 请购单 q\?p' i
115.receiving report 验收报告 J;Z2<x/H
116.gross margin 毛利 ?ckV 2
117.manufacturing overhead 制造费用
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118.material requisition 领料单 dq.U#Rhrx
119.inventory-taking 存货盘点 17?YN<
120.bond certificate 债券 7^#f)Vp
121.stock certificate 股票 3s?u05_
122.audit report 审计报告 I ?Dp*u*
123.entity 被审计单位 yIn$A
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124.addressee of the audit report 审计报告的收件人 @kh<b<a4
125.unqualified opinion 无保留意见 fWq*Op.]c
126.qualified opinion 保留意见 9h6Oq(0b8
127.disclaimer of opinion 无法表示意见 -_Z 4)"k
128.adverse opinion 否定意见