61.assessed level of material misstatement risk 重大错报风险的评估水平 b75en{aDi*
62.simall business 小规模企业 z$b'y;k
63.accounting system 会计系统 +et)
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64.test of control 控制测试 Xd@_:ds
65.walk-through test 穿行测试 R.)w
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66.communication 沟通 ZB'ms[
67.flow chart 流程图 D&/~lhyNZ
68.reperformance of internal control 重新执行 "3e1 7dsY
69.audit evidence 审计证据 ?:c:D5
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70.substantive procedures 实质性程序 3c[< #]8S
71.assertions 认定 x2$Y"b?vz
72.esistence 存在 $e/[!3CASP
73.occurrence 发生 bVW2Tjc:
74.completeness 完整性 +I[Hxf ~
75.rights and obligations 权利和义务 r NT>{
76.valuation and allocation 计价和分摊 jrLV \(p
77.cutoff 截止
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78.accuracy 准确性 i$"M'BG
79.classification 分类 -XMWN$Ah
80.inspection 检查 ?7cT$/4
81.supervision of counting 监盘 5"^Z7+6
82.observation 观察 r~Vb*~U"
83.confirmation 函证 +H6
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84.computation 计算 AEO7I
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85.analytical procedures 分析程序 !UF(R^
86.vouch 核对 Ns5'K^
87.trace 追查 Mx_O'D
88.audit sampling 审计抽样 %?i~`0-:n%
89.error 误差
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90.expected error 预期误差 K/IG6s;Xj
91.population 总体 bP
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92.sampling risk 抽样风险 Vohd
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93.non- sampling risk 非抽样风险 p{W'[A{J .
94.sampling unit 抽样单位 C~q&
95.statistical sampling 统计抽样 OTV$8{
96.tolerable error 可容忍误差 XyrQJ}WR|
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 O0=}:
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99.the risk of incorrect rejection 误拒风险 iVAAGZ>am
100. the risk of incorrect acceptance 误受风险 ty-erdsP
101.working trial balance 试算平衡表 I6.}r2?;A
102.index and cross-referencing 索引和交叉索引 _6Qb 3tl
103.cash receipt 现金收入 /;9iDjG
104.cash disbursement 现金支出 u3])_oj=
105.bank statement 银行对账单 u~\l~v^mj
106.bank reconciliation 银行存款余额调节表 Msl8o
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107.balance sheet date 资产负债表日 YAJr@v+Ls
108.net realizable value 可变现净值 o8!uvl}:9
109.storeroom 仓库 :~4M9
110.sale invoice 销售发票 HqoCl
111.price list 价目表 rls\3R(jt
112.positive confirmation request 积极式询证函 NjP7?nXSx
113.negative confirmation request 消极式询证函 )L/o|%r!
114.purchase requisition 请购单 JH`oa1b
115.receiving report 验收报告 _}3NLAqg
116.gross margin 毛利 F,/yK-9
117.manufacturing overhead 制造费用
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118.material requisition 领料单 }&Kl)2:O
119.inventory-taking 存货盘点 )9s
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120.bond certificate 债券 .V.ga2+
121.stock certificate 股票 CaqqH`/E4
122.audit report 审计报告 ]m@p? A$
123.entity 被审计单位 94b*
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124.addressee of the audit report 审计报告的收件人 P)rz%,VF+
125.unqualified opinion 无保留意见 b|E1>TkY
126.qualified opinion 保留意见 "
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127.disclaimer of opinion 无法表示意见 ix!4s613w
128.adverse opinion 否定意见