61.assessed level of material misstatement risk 重大错报风险的评估水平 v7@*dg
62.simall business 小规模企业 r>rL[`p(2
63.accounting system 会计系统 V2g"5nYT
64.test of control 控制测试 @scSW5+
65.walk-through test 穿行测试 Q_*.1L
66.communication 沟通 fS%B/h=
67.flow chart 流程图 @k/|%%uP
68.reperformance of internal control 重新执行 Mv:\T%]
69.audit evidence 审计证据 8SCXA9}
70.substantive procedures 实质性程序 .mxc
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71.assertions 认定 }$a*XY1
72.esistence 存在 JZqJ&
73.occurrence 发生 %iZ~RTY6 !
74.completeness 完整性 f3<2531/}
75.rights and obligations 权利和义务 y"H(F,(N
76.valuation and allocation 计价和分摊 J@rB
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77.cutoff 截止 Xod/GYG
78.accuracy 准确性
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79.classification 分类 EV;"]lC
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80.inspection 检查 w!}kc
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81.supervision of counting 监盘 C]3^:b+
82.observation 观察 p.,`3"C1
83.confirmation 函证 X#X/P
84.computation 计算 -y/Y%]%0
85.analytical procedures 分析程序 =n;LP#(h ?
86.vouch 核对 _#
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87.trace 追查 i\*
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88.audit sampling 审计抽样 FQ/z,it_i
89.error 误差 i3>_E <"9
90.expected error 预期误差 vI(CX]o
91.population 总体 ixqvX4vv,B
92.sampling risk 抽样风险 Q0L1!}w
93.non- sampling risk 非抽样风险 $`L
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94.sampling unit 抽样单位 GMpg+rK
95.statistical sampling 统计抽样 ]DZ~"+LaG
96.tolerable error 可容忍误差 BNixp[Hc
97.the risk of under reliance 信赖不足风险 k~JTQh*,w
98.the risk of over reliance 信赖过度风险 ayN[y
99.the risk of incorrect rejection 误拒风险 41+@!`z7
100. the risk of incorrect acceptance 误受风险 2TQ<XHA\
101.working trial balance 试算平衡表 @2+'s;mUV
102.index and cross-referencing 索引和交叉索引 `U>]*D68
103.cash receipt 现金收入 | }d+BD
104.cash disbursement 现金支出 p`'3Il3
105.bank statement 银行对账单 <JW%h :\t
106.bank reconciliation 银行存款余额调节表 G(1_P1
107.balance sheet date 资产负债表日 :GM3n
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108.net realizable value 可变现净值 V7k!;0u
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109.storeroom 仓库 ]'z 5%'
110.sale invoice 销售发票 OZe`>Q6
111.price list 价目表 v5W-f0Jo
112.positive confirmation request 积极式询证函 1W7ClT_cQ
113.negative confirmation request 消极式询证函 JRDIGS_~
114.purchase requisition 请购单 pO2XQYhrY
115.receiving report 验收报告 &B$%|~Y5
116.gross margin 毛利 o3le[6C/8=
117.manufacturing overhead 制造费用 GwmYhG<{
118.material requisition 领料单 P[H 4Yp
119.inventory-taking 存货盘点 i,l$1g-i
120.bond certificate 债券 o9Tsyjbj
121.stock certificate 股票 =3GgfU5k
122.audit report 审计报告 WH.3
123.entity 被审计单位 O/oLQoH
124.addressee of the audit report 审计报告的收件人 so@ijl4{
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125.unqualified opinion 无保留意见 zOis}$GR
126.qualified opinion 保留意见 >{"E~U
127.disclaimer of opinion 无法表示意见 :7s2M
128.adverse opinion 否定意见