61.assessed level of material misstatement risk 重大错报风险的评估水平 >8gb/?z
62.simall business 小规模企业 69zMWuY
63.accounting system 会计系统 b25C[C5C
64.test of control 控制测试 "lKR~Qi
65.walk-through test 穿行测试 X>Y>1fI.
66.communication 沟通 2Gn26L5
67.flow chart 流程图 Z:>ek>Op
68.reperformance of internal control 重新执行 <p#+('N`
69.audit evidence 审计证据 B?;P:!/1
70.substantive procedures 实质性程序 #6 M3BF
71.assertions 认定 'I@l$H
72.esistence 存在 :Gf
73.occurrence 发生 'H'R6<z5
74.completeness 完整性 g 4lk
75.rights and obligations 权利和义务 OsgjSJrf
76.valuation and allocation 计价和分摊 {0\9HI@
77.cutoff 截止 GNM+sdy+
78.accuracy 准确性 +{s -F g
79.classification 分类 )_1;mc8B
80.inspection 检查 --F6n/>
81.supervision of counting 监盘 ?PU7xO;_
82.observation 观察 MJy(B><
83.confirmation 函证 m 8P`n
84.computation 计算 KKNQ+'?
85.analytical procedures 分析程序 1raq;^e9
86.vouch 核对 h&:XO9dY
87.trace 追查 mN1n/LNi
88.audit sampling 审计抽样 0W]vK$\F*
89.error 误差 g
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90.expected error 预期误差 ]Tn""3#1g
91.population 总体 VB}^&{t)!
92.sampling risk 抽样风险 =$\9t $A
93.non- sampling risk 非抽样风险 !5>PZ{J
94.sampling unit 抽样单位 u Qz!of%x
95.statistical sampling 统计抽样 I$oqFF|D
96.tolerable error 可容忍误差 *+j r? |
97.the risk of under reliance 信赖不足风险 uS5AD
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98.the risk of over reliance 信赖过度风险 =v=u+nO
99.the risk of incorrect rejection 误拒风险 e}TDo`q
100. the risk of incorrect acceptance 误受风险 l|K$6>80
101.working trial balance 试算平衡表 /q?gpy
102.index and cross-referencing 索引和交叉索引 m[Cp
G=32B
103.cash receipt 现金收入 X>U
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104.cash disbursement 现金支出 @$5=4HA
105.bank statement 银行对账单 .:B;%*
106.bank reconciliation 银行存款余额调节表 `':G92}#
107.balance sheet date 资产负债表日 E[c6*I
108.net realizable value 可变现净值 P$&l1Mp
109.storeroom 仓库 c2fw;)j&X
110.sale invoice 销售发票 &L r~x#Wx
111.price list 价目表 4
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112.positive confirmation request 积极式询证函 q)OCY}QA
113.negative confirmation request 消极式询证函 xtzkgb,0[
114.purchase requisition 请购单 SL?YU(a
115.receiving report 验收报告 QNGp+xUHJ9
116.gross margin 毛利 B9S@G{`
117.manufacturing overhead 制造费用 il$eO 7
118.material requisition 领料单 JHg
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119.inventory-taking 存货盘点 jm,c Vo
120.bond certificate 债券
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121.stock certificate 股票 a.fdCI]%
122.audit report 审计报告
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 \hg%J/
125.unqualified opinion 无保留意见 Nu@dMG
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126.qualified opinion 保留意见 c uHF^l
127.disclaimer of opinion 无法表示意见 5'n$aFqI
128.adverse opinion 否定意见