61.assessed level of material misstatement risk 重大错报风险的评估水平 g%\L&}Jd
62.simall business 小规模企业 X+ f9q0
63.accounting system 会计系统 .>]N+:O
64.test of control 控制测试 9P"iuU
65.walk-through test 穿行测试 9L)L|4A.l
66.communication 沟通 c8DZJSO
67.flow chart 流程图 59!)j>f
68.reperformance of internal control 重新执行 h&'=F)5
69.audit evidence 审计证据 )5yj/0oT
70.substantive procedures 实质性程序 d6.}.*7Whc
71.assertions 认定 a8s4T$
72.esistence 存在 q)iTn)Z!
73.occurrence 发生 SS8ocGX
74.completeness 完整性 OE"<!oIs
75.rights and obligations 权利和义务 E
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76.valuation and allocation 计价和分摊 crn k|o
77.cutoff 截止 I/s.xk_i
78.accuracy 准确性 B\_[R'Pf&
79.classification 分类 _ #'9kx|)
80.inspection 检查 ,w`~K:b.
81.supervision of counting 监盘 y\[r(4h
82.observation 观察 )HVcG0H1
83.confirmation 函证
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84.computation 计算
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85.analytical procedures 分析程序 +hH}h?K
86.vouch 核对 8(A{;9^g
87.trace 追查 y/R+$h(%
88.audit sampling 审计抽样 E`AYee%l
89.error 误差 A1_ J sS
90.expected error 预期误差 _D-Riu>#J
91.population 总体 JR1*|u
92.sampling risk 抽样风险 ~A >oO-0K
93.non- sampling risk 非抽样风险 9S1#Lr`r
94.sampling unit 抽样单位 xzikD,FV
95.statistical sampling 统计抽样 {;k_!v{
96.tolerable error 可容忍误差 Z"tQpJg
97.the risk of under reliance 信赖不足风险 ] !Zty[
98.the risk of over reliance 信赖过度风险 S< x:t(
99.the risk of incorrect rejection 误拒风险 yJ/#"z=h?
100. the risk of incorrect acceptance 误受风险 #nEL~&
101.working trial balance 试算平衡表 l)8sw=
102.index and cross-referencing 索引和交叉索引 !F7: i
103.cash receipt 现金收入 M+ aE
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104.cash disbursement 现金支出 _T]>/}}p
105.bank statement 银行对账单 MY F#A
106.bank reconciliation 银行存款余额调节表 _4R,Ej}
107.balance sheet date 资产负债表日 detL jlE
108.net realizable value 可变现净值 (=JueF@J
109.storeroom 仓库 /DU*M,
110.sale invoice 销售发票 sv=H~wce
111.price list 价目表 o#e7,O
112.positive confirmation request 积极式询证函 ,F:=(21
113.negative confirmation request 消极式询证函 afm_ Rrg[
114.purchase requisition 请购单 2
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115.receiving report 验收报告 s*JE)
116.gross margin 毛利 c{>|o
117.manufacturing overhead 制造费用 x!?Z*v@I
118.material requisition 领料单 #:{6b*}
119.inventory-taking 存货盘点 V2Y$yV8g1
120.bond certificate 债券 o!Fl]3F
121.stock certificate 股票 #F4X}
122.audit report 审计报告 u^=@DO'
123.entity 被审计单位 263*: Y
124.addressee of the audit report 审计报告的收件人 }m_t$aaUc1
125.unqualified opinion 无保留意见 dS$ji#+d$
126.qualified opinion 保留意见 AZwa4n}"
127.disclaimer of opinion 无法表示意见 %fpsc_
128.adverse opinion 否定意见