61.assessed level of material misstatement risk 重大错报风险的评估水平 iBc(
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62.simall business 小规模企业 XL"e<P;t
63.accounting system 会计系统 *D\nsJ*g
64.test of control 控制测试 =|jOio=s:
65.walk-through test 穿行测试 2 1;n0E
66.communication 沟通 PCFm@S@Q
67.flow chart 流程图 ,2]6cP(6qQ
68.reperformance of internal control 重新执行 on(W^ocnD
69.audit evidence 审计证据 VR_1cwKBM
70.substantive procedures 实质性程序 b?V
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9!
71.assertions 认定 paF2{C)4
72.esistence 存在 zKI(
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73.occurrence 发生 jOe %_R
74.completeness 完整性 *rqih_j0
75.rights and obligations 权利和义务 5[;^Em)C
76.valuation and allocation 计价和分摊 K7y}R%QF
77.cutoff 截止 y[}BFUy
78.accuracy 准确性
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79.classification 分类 pM4 j=F
80.inspection 检查 2
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81.supervision of counting 监盘 tw.%'oJ7
82.observation 观察 3"<{YEj8U
83.confirmation 函证 )"q2DjfX*
84.computation 计算 ,;{mH]"s
85.analytical procedures 分析程序 gzuM>lf*{
86.vouch 核对 i
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87.trace 追查 Q
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88.audit sampling 审计抽样 bbnAF*7s8
89.error 误差 2Yyc`o0R;h
90.expected error 预期误差 D
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91.population 总体 M.t5,NJ
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 T9(~^}_+9
94.sampling unit 抽样单位 TpnkJygIm
95.statistical sampling 统计抽样 R(hqBa/V
96.tolerable error 可容忍误差 )}/9*
97.the risk of under reliance 信赖不足风险 &yYK%~}t[
98.the risk of over reliance 信赖过度风险 kWr*+3Xq
99.the risk of incorrect rejection 误拒风险 )+ S" `
100. the risk of incorrect acceptance 误受风险 H,?AaM[V
101.working trial balance 试算平衡表 esxU44
102.index and cross-referencing 索引和交叉索引 _tYt<oB~%
103.cash receipt 现金收入 ?SS?I
104.cash disbursement 现金支出 ! 5[?n3
105.bank statement 银行对账单 <FG
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 C
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108.net realizable value 可变现净值 ;;UvK
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109.storeroom 仓库 #opFUX-
110.sale invoice 销售发票 8)sqj=
111.price list 价目表 <}B]f1zX
112.positive confirmation request 积极式询证函 dmf~w_(7
113.negative confirmation request 消极式询证函 .*v8*8OJ&
114.purchase requisition 请购单 RMsr7M4<91
115.receiving report 验收报告 :pOX,
116.gross margin 毛利 -B@jQg@
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117.manufacturing overhead 制造费用 XD*$$`+#
118.material requisition 领料单 Fnr*.k
119.inventory-taking 存货盘点 G;,2cu
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120.bond certificate 债券 T 0Y=gn
121.stock certificate 股票 7 +?
122.audit report 审计报告 {KODwP'~
123.entity 被审计单位 Tqm9><
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124.addressee of the audit report 审计报告的收件人 O@Xl_QNxc!
125.unqualified opinion 无保留意见 RN!oflb
126.qualified opinion 保留意见 CK.Z-_M
127.disclaimer of opinion 无法表示意见 b7HS3NYk
128.adverse opinion 否定意见