61.assessed level of material misstatement risk 重大错报风险的评估水平 6OVAsmE
62.simall business 小规模企业 Jl}$)'
63.accounting system 会计系统 Q.!8q3`
64.test of control 控制测试 bzZEwMc6
65.walk-through test 穿行测试 u tQ_!3u
66.communication 沟通
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67.flow chart 流程图 FO*Py)/rX
68.reperformance of internal control 重新执行 iX4/;2B=
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69.audit evidence 审计证据 =6? 3c\
70.substantive procedures 实质性程序 M'*
Y
71.assertions 认定 dL v\H&
72.esistence 存在 JK,k@RE y]
73.occurrence 发生 nkvzv
74.completeness 完整性 B=9|g1e
75.rights and obligations 权利和义务 o\2#o5#
76.valuation and allocation 计价和分摊 z7J#1q~:yY
77.cutoff 截止 |,qz7dpe
78.accuracy 准确性 vK|dP3
79.classification 分类 k{9s>l~'
80.inspection 检查 pTcm2-J
81.supervision of counting 监盘 Lx2.E1?@
82.observation 观察 J
7S
83.confirmation 函证 HmQuRW
84.computation 计算 _w(SHWh2
85.analytical procedures 分析程序 iX~V(~v
86.vouch 核对 [Q)lJTs
87.trace 追查 Q~uj:A]n<
88.audit sampling 审计抽样 514;!Q4K
89.error 误差 TC ^EyjD
90.expected error 预期误差 Al
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91.population 总体 IX-ir
92.sampling risk 抽样风险 2c}>}A 4
93.non- sampling risk 非抽样风险 ca-|G'q
94.sampling unit 抽样单位 KbSIKj
95.statistical sampling 统计抽样 RzNv|
96.tolerable error 可容忍误差 /f_lWr:9l
97.the risk of under reliance 信赖不足风险 c^I_~OwaE
98.the risk of over reliance 信赖过度风险 = eYrz@,
99.the risk of incorrect rejection 误拒风险 !x|Ok'izDL
100. the risk of incorrect acceptance 误受风险 eFbr1I
V
101.working trial balance 试算平衡表 Zs)HzOP)9
102.index and cross-referencing 索引和交叉索引 w,D(zk$
103.cash receipt 现金收入 a&|aK+^8;
104.cash disbursement 现金支出 )j!22tlL
105.bank statement 银行对账单 *YYm;J'
106.bank reconciliation 银行存款余额调节表 8L.Y0_x
107.balance sheet date 资产负债表日 "5]GEzM3O
108.net realizable value 可变现净值 ,D>$N3;
109.storeroom 仓库 Hb IRE
110.sale invoice 销售发票 YG<?|AS/
111.price list 价目表 S_aml
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 t<x0?vfD
114.purchase requisition 请购单 G[)QGZ}8b
115.receiving report 验收报告 f0}+8JW5h
116.gross margin 毛利 <[kdF")
117.manufacturing overhead 制造费用 r0}Z&>]66N
118.material requisition 领料单 ;E(%s=i
119.inventory-taking 存货盘点 _=8x?fC:rl
120.bond certificate 债券 ?<
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121.stock certificate 股票 X5'foFE'
122.audit report 审计报告 a";(C,:0
123.entity 被审计单位 (+(YO\ng6
124.addressee of the audit report 审计报告的收件人 rl[&s\[
125.unqualified opinion 无保留意见 5
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126.qualified opinion 保留意见 UVA|(:
127.disclaimer of opinion 无法表示意见 o%5^dX&[
128.adverse opinion 否定意见