61.assessed level of material misstatement risk 重大错报风险的评估水平 n:`f.jG |
62.simall business 小规模企业 Qw'905;(
63.accounting system 会计系统 1F`jptVQ\G
64.test of control 控制测试 9K`_P] l2z
65.walk-through test 穿行测试 lh"*$.j-
66.communication 沟通 ,n8\y9{G
67.flow chart 流程图 A/'po_'uy
68.reperformance of internal control 重新执行 2,q*[Kh1
69.audit evidence 审计证据 oXnaL)Rk
70.substantive procedures 实质性程序 aU_Hl+;
71.assertions 认定 @0@ZlHwM
72.esistence 存在 b@;Wh-{d
73.occurrence 发生 s<FBr,
74.completeness 完整性 MHK|\Z&e7
75.rights and obligations 权利和义务 P
7.bn
76.valuation and allocation 计价和分摊 TMj;NS
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77.cutoff 截止 s4"OsgP+
78.accuracy 准确性 P$z_A8}
79.classification 分类 \\FT.e6
80.inspection 检查 _5-h\RB)
81.supervision of counting 监盘 [ncK+rGAc
82.observation 观察 Y"MHs0O5>
83.confirmation 函证 *$<W"@%^J
84.computation 计算 V|_
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85.analytical procedures 分析程序 yk`qF'4]
86.vouch 核对 U;MXiE3D
87.trace 追查 (6S'wb
88.audit sampling 审计抽样 D:_W;b)
89.error 误差 kJ_8|
90.expected error 预期误差 T[bC Y 6
91.population 总体 ">oySo.B?
92.sampling risk 抽样风险 m|aK_
93.non- sampling risk 非抽样风险 06S
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94.sampling unit 抽样单位 f_jhQ..g<g
95.statistical sampling 统计抽样 x)~i`$
96.tolerable error 可容忍误差 2]5{Xmmo9
97.the risk of under reliance 信赖不足风险 h= sNj
98.the risk of over reliance 信赖过度风险 ;XurH%Mg
99.the risk of incorrect rejection 误拒风险 g|>LT_
100. the risk of incorrect acceptance 误受风险 Vb(b3
101.working trial balance 试算平衡表 :u14_^
102.index and cross-referencing 索引和交叉索引 U-I,Q+[C[^
103.cash receipt 现金收入 \_
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104.cash disbursement 现金支出 @&ZQDi
105.bank statement 银行对账单 oBkhb
106.bank reconciliation 银行存款余额调节表 4#B'pJMw9
107.balance sheet date 资产负债表日 S<"Fp1#"l
108.net realizable value 可变现净值 "o&8\KSs
109.storeroom 仓库 } a9Ah:.7/
110.sale invoice 销售发票 gJ
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111.price list 价目表 >qmC
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112.positive confirmation request 积极式询证函 -fq
113.negative confirmation request 消极式询证函 e7RgA1
114.purchase requisition 请购单 c1yRy|
115.receiving report 验收报告 3f[Yk#"
116.gross margin 毛利 4o*i(W
117.manufacturing overhead 制造费用 4E39]vb
118.material requisition 领料单 0<uek
119.inventory-taking 存货盘点 8W\yM;'
120.bond certificate 债券 hx:q@[ +J/
121.stock certificate 股票 }Kp!,
122.audit report 审计报告 8=`L#FkRp
123.entity 被审计单位 $4nAb^/
124.addressee of the audit report 审计报告的收件人 %F;BL8d
125.unqualified opinion 无保留意见 MuoE~K2
126.qualified opinion 保留意见 gM&IV{k3
127.disclaimer of opinion 无法表示意见 r)*23 &Ojs
128.adverse opinion 否定意见