61.assessed level of material misstatement risk 重大错报风险的评估水平 ppS,9e-
62.simall business 小规模企业 +DksWbD
63.accounting system 会计系统 \acjv|]
64.test of control 控制测试 +oeO0
65.walk-through test 穿行测试 [CJ&Yz Ji
66.communication 沟通 @2]_jW
67.flow chart 流程图
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68.reperformance of internal control 重新执行 -k=02?0p+
69.audit evidence 审计证据 R9~%ORI#;
70.substantive procedures 实质性程序 dtr8u
71.assertions 认定 4$@)yZ
72.esistence 存在 0d~>zKho
73.occurrence 发生 J)6f"{} &
74.completeness 完整性 g*TAaUs|n
75.rights and obligations 权利和义务 $s$z"<
76.valuation and allocation 计价和分摊 V07e29w
77.cutoff 截止 y#o ,Vg*V
78.accuracy 准确性 j-ZKEA{:1
79.classification 分类 5Jlz$]f
80.inspection 检查 ~Qeyh^wo
81.supervision of counting 监盘 OpA
82.observation 观察 kK>PFk(
83.confirmation 函证 ojni+} >_
84.computation 计算 p=V (_
85.analytical procedures 分析程序 L]I)E`s
86.vouch 核对 C AVqjT7
87.trace 追查 xQT`sK+
88.audit sampling 审计抽样 |MY6vRJ(
89.error 误差 615, P/
90.expected error 预期误差 IDyf9Zra?
91.population 总体 80U07tJ
92.sampling risk 抽样风险 P33x/#VVE
93.non- sampling risk 非抽样风险 UEbRg =6
94.sampling unit 抽样单位 +q[puFfl
95.statistical sampling 统计抽样 Pfj{TT.#L
96.tolerable error 可容忍误差 M#c.(QdF
97.the risk of under reliance 信赖不足风险 ep* (
98.the risk of over reliance 信赖过度风险 <05\
99.the risk of incorrect rejection 误拒风险 8wKF.+_A
100. the risk of incorrect acceptance 误受风险 )o-rg
101.working trial balance 试算平衡表 Rs_bM@
102.index and cross-referencing 索引和交叉索引 48
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103.cash receipt 现金收入 Q[O[,Rk
104.cash disbursement 现金支出 Z6#}6Y{
105.bank statement 银行对账单 ?]+{2&&$
106.bank reconciliation 银行存款余额调节表 O:3LA-vA
107.balance sheet date 资产负债表日 [R:\
108.net realizable value 可变现净值 K"B2
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109.storeroom 仓库 9&a&O
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110.sale invoice 销售发票 /X>Fn9mM
111.price list 价目表 ?4vf2n@
112.positive confirmation request 积极式询证函 :\[W]
113.negative confirmation request 消极式询证函 $Kw)BnV
114.purchase requisition 请购单 9un* 1%
115.receiving report 验收报告 Yz4)Q1
116.gross margin 毛利 OCIWQ/
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117.manufacturing overhead 制造费用 0EiURVX
118.material requisition 领料单
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119.inventory-taking 存货盘点 O&h3=?O&B
120.bond certificate 债券 s}yJkQb
121.stock certificate 股票 Q[?O+
122.audit report 审计报告 [gI;;GW
123.entity 被审计单位 0Yk@O)
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124.addressee of the audit report 审计报告的收件人 H6i4>U*
125.unqualified opinion 无保留意见 jzCSxuZ7O
126.qualified opinion 保留意见 r,F
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127.disclaimer of opinion 无法表示意见 i
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128.adverse opinion 否定意见