61.assessed level of material misstatement risk 重大错报风险的评估水平 ETq~,g'
62.simall business 小规模企业 ~'/_q4
63.accounting system 会计系统 !Baq4V?KN
64.test of control 控制测试 / Hexv#3
65.walk-through test 穿行测试 67d p)X
66.communication 沟通 3o^oq
67.flow chart 流程图 g/ x\#W
68.reperformance of internal control 重新执行 \"mLLnK?
69.audit evidence 审计证据 !J+< M~o}
70.substantive procedures 实质性程序 1ogh8%
71.assertions 认定 [X=Ot#?u ~
72.esistence 存在 3,{tGNl|
73.occurrence 发生 Z sbE
74.completeness 完整性 ' Y.s}Duj
75.rights and obligations 权利和义务 Qrt> vOUE7
76.valuation and allocation 计价和分摊 qGKQrb,K
77.cutoff 截止 %/=#8v4*
78.accuracy 准确性 oF#]<Z\
79.classification 分类 6IC/~Woghx
80.inspection 检查 j?P8&Fm<
81.supervision of counting 监盘 }_o!fV
82.observation 观察 cG I^IPI
83.confirmation 函证 [<7Vv_\Q
84.computation 计算 |
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85.analytical procedures 分析程序 7
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86.vouch 核对 [)83X\CO
87.trace 追查 "6fTZ<
88.audit sampling 审计抽样 I4^}C;p0?
89.error 误差 6GtXM3qtS
90.expected error 预期误差 IBr|A
91.population 总体 oyY0!w,Y
92.sampling risk 抽样风险 m8njP-CZ
93.non- sampling risk 非抽样风险 p*Hbc|?{Q&
94.sampling unit 抽样单位 \~bE|jWbj
95.statistical sampling 统计抽样 kQMALS@R
96.tolerable error 可容忍误差 x?MSHOia`P
97.the risk of under reliance 信赖不足风险 f.&Y_G3a<
98.the risk of over reliance 信赖过度风险 D$
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99.the risk of incorrect rejection 误拒风险 #v`J]I)$
100. the risk of incorrect acceptance 误受风险 @q]{s+#Xf
101.working trial balance 试算平衡表 fd Rw:K8
102.index and cross-referencing 索引和交叉索引 BKQI|i
103.cash receipt 现金收入 ghd*EXrF
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104.cash disbursement 现金支出 {^VvL'n
105.bank statement 银行对账单 P
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106.bank reconciliation 银行存款余额调节表 ?4i:$.A
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107.balance sheet date 资产负债表日 '@<aS?@!t
108.net realizable value 可变现净值 D#n^U
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109.storeroom 仓库 #7~M1/eH=t
110.sale invoice 销售发票 YaDr.?
111.price list 价目表 +]%d'h
112.positive confirmation request 积极式询证函 uk~4R@=&H
113.negative confirmation request 消极式询证函 ;f7;U=gl,
114.purchase requisition 请购单 T7{Z0-
115.receiving report 验收报告 9(( QSX
116.gross margin 毛利 @fWmz,Ngl
117.manufacturing overhead 制造费用
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118.material requisition 领料单 $Z;?d@6yI
119.inventory-taking 存货盘点 UldG0+1d
120.bond certificate 债券 :}Tw+S5
121.stock certificate 股票 V_g9oR_
122.audit report 审计报告 `2@t) :
123.entity 被审计单位 <([1(SY2e
124.addressee of the audit report 审计报告的收件人 FaNH+LPe
125.unqualified opinion 无保留意见 nsJN)Pt
126.qualified opinion 保留意见 XHu2G t_
127.disclaimer of opinion 无法表示意见 4S]`S\w
128.adverse opinion 否定意见