61.assessed level of material misstatement risk 重大错报风险的评估水平 Fpe>|
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62.simall business 小规模企业 K
qK?w*Qw
63.accounting system 会计系统 ) W,tL*9[
64.test of control 控制测试 |E]`rfr
65.walk-through test 穿行测试 'PO+P~|oa&
66.communication 沟通 h"#[{$(
67.flow chart 流程图 >)`yG'[
68.reperformance of internal control 重新执行 o2'^MxKb T
69.audit evidence 审计证据 || p>O
70.substantive procedures 实质性程序 :8(
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71.assertions 认定 0c{-$K}
72.esistence 存在
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73.occurrence 发生 {Q?\%4>2
74.completeness 完整性 d2\#Zlu<
75.rights and obligations 权利和义务 #_(t46
76.valuation and allocation 计价和分摊 P5?M"j0/^
77.cutoff 截止 $3yzB9\a"
78.accuracy 准确性 &];:uYmMU
79.classification 分类 %"yy8~|
80.inspection 检查 )t?_3'W
81.supervision of counting 监盘 D MzDV _
82.observation 观察 ta;q{3fe
83.confirmation 函证 [B_(,/?
84.computation 计算 au+6ookT
85.analytical procedures 分析程序 xZ\`f-zL
86.vouch 核对 @Z+(J:Grm5
87.trace 追查 qI=j
>x
88.audit sampling 审计抽样 PR+L6DT_
89.error 误差 5w9oMM{
90.expected error 预期误差 _6Z}_SiOl
91.population 总体 sKCfI]
92.sampling risk 抽样风险 1yK=Yf%B
93.non- sampling risk 非抽样风险 }LA7ku
94.sampling unit 抽样单位 (R{|* :KP
95.statistical sampling 统计抽样 6+.8nx:9X
96.tolerable error 可容忍误差 5Sh.4A\
97.the risk of under reliance 信赖不足风险 b<E0|VW
98.the risk of over reliance 信赖过度风险 <&CzM"\Em
99.the risk of incorrect rejection 误拒风险 ^U;r>[T9h
100. the risk of incorrect acceptance 误受风险 LX%UkfA9
101.working trial balance 试算平衡表 hLo'q^mGr
102.index and cross-referencing 索引和交叉索引 [kp#
103.cash receipt 现金收入
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104.cash disbursement 现金支出 >|W\8dTQ
105.bank statement 银行对账单 SbYsa
106.bank reconciliation 银行存款余额调节表 - ]Mbe2;
107.balance sheet date 资产负债表日 =5kTzH.
108.net realizable value 可变现净值 BpR#3CfW
109.storeroom 仓库 "k>;K,:
110.sale invoice 销售发票 1cdX0[sN
111.price list 价目表 S(NUuu}S
112.positive confirmation request 积极式询证函 n38l!m(.
113.negative confirmation request 消极式询证函 HUWCCVn&
114.purchase requisition 请购单 GiS{=+=5
115.receiving report 验收报告 *Q`y'6S
116.gross margin 毛利 q% pjY
117.manufacturing overhead 制造费用 L=v"5)m2R
118.material requisition 领料单 z$]HZ#aRE
119.inventory-taking 存货盘点 Y(97},
120.bond certificate 债券 uzO3 _.4Y
121.stock certificate 股票 /9k}Ip
122.audit report 审计报告 mA" 82"
123.entity 被审计单位 :G/.h[\R|
124.addressee of the audit report 审计报告的收件人 <x->.R_
125.unqualified opinion 无保留意见 ~'u %66
126.qualified opinion 保留意见 #- z(]Y,y
127.disclaimer of opinion 无法表示意见 G
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128.adverse opinion 否定意见