61.assessed level of material misstatement risk 重大错报风险的评估水平 ;-p1z%
u
62.simall business 小规模企业 3-cCdn
63.accounting system 会计系统 E"!I[
64.test of control 控制测试 9{{QdN8
65.walk-through test 穿行测试 0yW#).D^b
66.communication 沟通 m&/{iCwp
67.flow chart 流程图 [+0rlmB
68.reperformance of internal control 重新执行 3`PPTG
69.audit evidence 审计证据 )%rGD
=2~
70.substantive procedures 实质性程序 ,at"Q$)T
71.assertions 认定 nR)/k,3W
72.esistence 存在 Wbo{v r[2+
73.occurrence 发生 WP, Ll\K)7
74.completeness 完整性 Wyu$J
75.rights and obligations 权利和义务 ylm*a74-X
76.valuation and allocation 计价和分摊 hwF9LD~^
77.cutoff 截止 @UCI^a~w
78.accuracy 准确性 *,$cW,LN
79.classification 分类 yl|?+
80.inspection 检查 #m_3ls}W$
81.supervision of counting 监盘 ]v=*WK
82.observation 观察 +2%ih!
83.confirmation 函证 z-<091,
84.computation 计算 gL%%2 }$
85.analytical procedures 分析程序 06@^knm
86.vouch 核对 ]h4^3
87.trace 追查 C^ngdba\
88.audit sampling 审计抽样 tL0<xGI5^
89.error 误差 ,ra!O=d~0
90.expected error 预期误差 ,~^0AtLv
91.population 总体 VwfeaDJw
92.sampling risk 抽样风险 )eFXjnHN
93.non- sampling risk 非抽样风险 `.3!
94.sampling unit 抽样单位 ACQc
0:q
95.statistical sampling 统计抽样 Rh!B4oB4
96.tolerable error 可容忍误差 FEqs4<}E
97.the risk of under reliance 信赖不足风险 w,hl<=:(FB
98.the risk of over reliance 信赖过度风险 P:GAJ->;]>
99.the risk of incorrect rejection 误拒风险 SMHQo/c r
100. the risk of incorrect acceptance 误受风险 o&]b\dV
101.working trial balance 试算平衡表 -#0(Jm'
102.index and cross-referencing 索引和交叉索引 +<5q8{]Pk
103.cash receipt 现金收入 8bQ\7jb
104.cash disbursement 现金支出 Vfkm{*t)
105.bank statement 银行对账单 3IXai)6U
106.bank reconciliation 银行存款余额调节表 +"8 [E~Bih
107.balance sheet date 资产负债表日 6H+'ezM
108.net realizable value 可变现净值 9Q{-4yF9k
109.storeroom 仓库 m80e^
110.sale invoice 销售发票 0V*B3V<
111.price list 价目表 2'O2n]{
112.positive confirmation request 积极式询证函 N ] KS\
113.negative confirmation request 消极式询证函 *v1M^grKd
114.purchase requisition 请购单 <A{|=2<
115.receiving report 验收报告
*&$J.KM
116.gross margin 毛利 32yGIRV
117.manufacturing overhead 制造费用 Jg3OMUt
118.material requisition 领料单 ${(v
Er#}k
119.inventory-taking 存货盘点 2tz%A~}4
120.bond certificate 债券 t%@sz
121.stock certificate 股票 a!UQ]prT
122.audit report 审计报告 GM&< ?K1
123.entity 被审计单位 L $R"?O7
124.addressee of the audit report 审计报告的收件人 Yj%hgb:)
125.unqualified opinion 无保留意见 wOW#A}m'vj
126.qualified opinion 保留意见 gc~nT/lfK
127.disclaimer of opinion 无法表示意见 l&rS\TCkp
128.adverse opinion 否定意见