61.assessed level of material misstatement risk 重大错报风险的评估水平 +fNvNbtA
62.simall business 小规模企业 >cN~U3
63.accounting system 会计系统 *7$P]
64.test of control 控制测试 P"3*lk+w
65.walk-through test 穿行测试 "D][e'
66.communication 沟通 &dR=?bz-A
67.flow chart 流程图 [/ M`
68.reperformance of internal control 重新执行 L}sx<=8.m
69.audit evidence 审计证据 ymN!-x8q>'
70.substantive procedures 实质性程序 jrMe G.e=D
71.assertions 认定 IQH[Q9%
72.esistence 存在 o[1ylzk}+
73.occurrence 发生 ~1kXUWq3
74.completeness 完整性 +&|S'7&{
75.rights and obligations 权利和义务 |=dC
)Azs
76.valuation and allocation 计价和分摊 9z>z3,ftN
77.cutoff 截止 IMGP'g
78.accuracy 准确性 6oD\-H
79.classification 分类 mXzrEI
80.inspection 检查 W# US#<9Y
81.supervision of counting 监盘 MJ{%4S{K,p
82.observation 观察 d3;qsUh$yv
83.confirmation 函证 H1EDMhn/
84.computation 计算 q,>?QBct*
85.analytical procedures 分析程序 M*eJ
JY
86.vouch 核对 I97yt[,Yy
87.trace 追查
FFKGd/:!
88.audit sampling 审计抽样 ^dm!)4W
89.error 误差 x_#-tB
90.expected error 预期误差 h"+ `13
91.population 总体 xiblPF_n3
92.sampling risk 抽样风险 ;gg\;i}^
93.non- sampling risk 非抽样风险 t.Nb?/
94.sampling unit 抽样单位 XT>.`, sv
95.statistical sampling 统计抽样 qJ4T]FVN
96.tolerable error 可容忍误差 gB'fFkd
97.the risk of under reliance 信赖不足风险 %
ps$qB'
98.the risk of over reliance 信赖过度风险 {a(&J6$VE
99.the risk of incorrect rejection 误拒风险 (la[KqqCO
100. the risk of incorrect acceptance 误受风险 _~u2: yl(
101.working trial balance 试算平衡表 IiBD?}
102.index and cross-referencing 索引和交叉索引 q.YfC
103.cash receipt 现金收入 5N[9
vW
104.cash disbursement 现金支出 A]0:8@k5
105.bank statement 银行对账单 81LNkE,
106.bank reconciliation 银行存款余额调节表 "KX=ow#z|
107.balance sheet date 资产负债表日 vmTs9"ujF,
108.net realizable value 可变现净值 4NN$( S-W
109.storeroom 仓库 mLV[uhq
110.sale invoice 销售发票 LUX*P7*B
111.price list 价目表 2{Vcb
112.positive confirmation request 积极式询证函 }~K`/kvs
113.negative confirmation request 消极式询证函 7JJ/D4uT
114.purchase requisition 请购单 =3ioQZ^Vz
115.receiving report 验收报告 bg,9@ }"F
116.gross margin 毛利 nrm+z"7
117.manufacturing overhead 制造费用 l:#-d.z#
118.material requisition 领料单 WYB{% yf
119.inventory-taking 存货盘点 zq+o+o>xo
120.bond certificate 债券 z!;1i[|x
121.stock certificate 股票 fA/m1bYxg
122.audit report 审计报告 lKWPTCU
123.entity 被审计单位 tVrY3)c
124.addressee of the audit report 审计报告的收件人 2%RNq<{Z_
125.unqualified opinion 无保留意见 x<Vm5j
126.qualified opinion 保留意见 =@2FX&&E_
127.disclaimer of opinion 无法表示意见 "tFx
hKf
128.adverse opinion 否定意见