61.assessed level of material misstatement risk 重大错报风险的评估水平 /xj^TyWM
62.simall business 小规模企业 T
},Nqt<
63.accounting system 会计系统 ~]a:9Ev*
64.test of control 控制测试 73OFFKb
sk
65.walk-through test 穿行测试 C
vfm ,BL
66.communication 沟通 z@iu$DZ
67.flow chart 流程图 y[BUWas(
68.reperformance of internal control 重新执行 Q"n|<!DN
69.audit evidence 审计证据 ;0( |06=
70.substantive procedures 实质性程序 NitWIj[U;
71.assertions 认定 L l\y2oJ
72.esistence 存在 V\r!H>
73.occurrence 发生 */
fmy|#
74.completeness 完整性 &
$ZJfHD@
75.rights and obligations 权利和义务 9ar+P h@*
76.valuation and allocation 计价和分摊 gf7%vyMo$
77.cutoff 截止 i7v> 9p7
78.accuracy 准确性 9E~=/Q=
79.classification 分类 FWcE\;%yVg
80.inspection 检查 42kr&UY&
81.supervision of counting 监盘 cl:h'aG
82.observation 观察 }w^Hm3Y^&
83.confirmation 函证
$x# 0m
84.computation 计算 o5)lTVQ~~
85.analytical procedures 分析程序 8`l bKV
86.vouch 核对 `3m7
b!0k
87.trace 追查 'F.Da#st!}
88.audit sampling 审计抽样 XgE\q
89.error 误差 kBg,U 8|S
90.expected error 预期误差 [Zc8tE2oN
91.population 总体 f-&4x_5
92.sampling risk 抽样风险 D#R5G
93.non- sampling risk 非抽样风险 9bd $mp
94.sampling unit 抽样单位 ;DbEP. %u$
95.statistical sampling 统计抽样 Y3^UJe7E
96.tolerable error 可容忍误差 BU],,t\
97.the risk of under reliance 信赖不足风险 HE#IJB6BS?
98.the risk of over reliance 信赖过度风险 =0!PnB
GYn
99.the risk of incorrect rejection 误拒风险 8i"v7}
100. the risk of incorrect acceptance 误受风险 w ;+x g
101.working trial balance 试算平衡表 Tl>D=Vnhh
102.index and cross-referencing 索引和交叉索引 30 e>C
103.cash receipt 现金收入 VJquB8?H
104.cash disbursement 现金支出 },<(VhP
105.bank statement 银行对账单 8>Az<EF^=#
106.bank reconciliation 银行存款余额调节表 "@uKe8r|y
107.balance sheet date 资产负债表日 NH+?7rf8
108.net realizable value 可变现净值 SbS*z:
109.storeroom 仓库 ehehTP
110.sale invoice 销售发票 [H ^ktF
111.price list 价目表
\~u7 k
112.positive confirmation request 积极式询证函 2loy4f
113.negative confirmation request 消极式询证函 =Ts2a"n
114.purchase requisition 请购单 i [,9hp
115.receiving report 验收报告 N 0<([B;
116.gross margin 毛利 =GH>-*qp
117.manufacturing overhead 制造费用 >G`Uc&=
118.material requisition 领料单 IqEE.XhaK
119.inventory-taking 存货盘点 UqHk2h-
120.bond certificate 债券 3Wv-olv
121.stock certificate 股票 pK/r{/>r
122.audit report 审计报告 ,
i0Dw"/u
123.entity 被审计单位 C]/]ot0%t
124.addressee of the audit report 审计报告的收件人 39Nz>Nu:
125.unqualified opinion 无保留意见 t@=*k9
126.qualified opinion 保留意见 Xm#rkF[,
127.disclaimer of opinion 无法表示意见 |7XP
u
128.adverse opinion 否定意见