61.assessed level of material misstatement risk 重大错报风险的评估水平 \2jY)UrQs
62.simall business 小规模企业 l
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63.accounting system 会计系统 X#y l8k_
64.test of control 控制测试 w3@te\
65.walk-through test 穿行测试 &%lhov
66.communication 沟通 jo^*R'}
67.flow chart 流程图 \w3wh*
68.reperformance of internal control 重新执行 i?>"}h
69.audit evidence 审计证据 &ly[mBP~
70.substantive procedures 实质性程序 o2~x'*A0I
71.assertions 认定 G u=Rf`o
72.esistence 存在 l-
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73.occurrence 发生
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74.completeness 完整性 LjH];=R
75.rights and obligations 权利和义务 d,77L
76.valuation and allocation 计价和分摊 Mw~?@Sq
77.cutoff 截止 A SSoKrFL
78.accuracy 准确性 zkMQ=,[
79.classification 分类
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80.inspection 检查 oZ}e
w!V
81.supervision of counting 监盘 i]nE86.;
82.observation 观察 luMNi^FQ
83.confirmation 函证 /y 0 )r.R
84.computation 计算 [>-k(D5D
85.analytical procedures 分析程序 sCUPa-cHF
86.vouch 核对 =T$E
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87.trace 追查 wb}tN7~Y;
88.audit sampling 审计抽样 &eg,*K} '
89.error 误差
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90.expected error 预期误差 W.a/k7 p
91.population 总体 "#7i-?=
92.sampling risk 抽样风险 L!5f*
93.non- sampling risk 非抽样风险 +FiV!nRkZ
94.sampling unit 抽样单位 &l Q j?]
95.statistical sampling 统计抽样 tT 7$2 9
96.tolerable error 可容忍误差 (]1%s?ud*
97.the risk of under reliance 信赖不足风险 Q-"FmD-Yw
98.the risk of over reliance 信赖过度风险 >b?,zWiw
99.the risk of incorrect rejection 误拒风险 Lg^m?~{
100. the risk of incorrect acceptance 误受风险 Pc3u`Q L?
101.working trial balance 试算平衡表 Cn,jLy
102.index and cross-referencing 索引和交叉索引 R8 m/Nt2
103.cash receipt 现金收入 rLwc=(|
104.cash disbursement 现金支出 c_iF S
105.bank statement 银行对账单 g5E]o)
106.bank reconciliation 银行存款余额调节表 p})&Zl)
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107.balance sheet date 资产负债表日 C?O{l%0
108.net realizable value 可变现净值 NB^.$39n
109.storeroom 仓库 |0&S>%=
110.sale invoice 销售发票 qSQjAo4t@
111.price list 价目表 iJYr?3nw;
112.positive confirmation request 积极式询证函 ' 9,}N:p
113.negative confirmation request 消极式询证函 "%Jx,L\f{
114.purchase requisition 请购单 /eI38>v
115.receiving report 验收报告 ESO(~X+
116.gross margin 毛利 F4}Zl
117.manufacturing overhead 制造费用 VY F4q9
118.material requisition 领料单 y?rsfIth`
119.inventory-taking 存货盘点 NlKnMgt~
120.bond certificate 债券 Xm*Dh#H
121.stock certificate 股票 /'I/sWEV
122.audit report 审计报告 u(BYRB
123.entity 被审计单位 ^I0SfZ'Y
124.addressee of the audit report 审计报告的收件人 HZ|6&9w
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125.unqualified opinion 无保留意见 EgY]U1{
126.qualified opinion 保留意见 [J^,_iN[.
127.disclaimer of opinion 无法表示意见 -B_dE-l,
128.adverse opinion 否定意见