61.assessed level of material misstatement risk 重大错报风险的评估水平
C|;Mhe'r=
62.simall business 小规模企业 y&=19A#
63.accounting system 会计系统 4yZ+,hqJ<9
64.test of control 控制测试
@:QdCG+
65.walk-through test 穿行测试 iA{jKk=
66.communication 沟通 z "$d5XR
67.flow chart 流程图 L0|hc
68.reperformance of internal control 重新执行 )'dH}3Ba
69.audit evidence 审计证据 [67E5
rk-
70.substantive procedures 实质性程序 \ j X N*A
71.assertions 认定 O0(Q0Ko
72.esistence 存在 y
O,`"Dc_0
73.occurrence 发生 xP6?e s`
74.completeness 完整性 bd
P,Zqd
75.rights and obligations 权利和义务 FO>( QLlH
76.valuation and allocation 计价和分摊 5~%,u2
77.cutoff 截止 J[Yg]6
78.accuracy 准确性 /j69NEl
79.classification 分类 [gns8F#H\
80.inspection 检查 P(gVF
|J?
81.supervision of counting 监盘 U;Ll.BFP
82.observation 观察 qM!f
83.confirmation 函证 l8AEEG8>
84.computation 计算 fDEu%fUYZ
85.analytical procedures 分析程序 ._MAHBx+G
86.vouch 核对 >"<k8wn
87.trace 追查 ]baaOD$Z
88.audit sampling 审计抽样 xgT~b9
89.error 误差 FJ(B]n[>
90.expected error 预期误差 ;!JX-J q
91.population 总体 3AQ>>) T~
92.sampling risk 抽样风险 G!VF*yW8
93.non- sampling risk 非抽样风险 PSf5p\<5
94.sampling unit 抽样单位 fxoi<!|iGY
95.statistical sampling 统计抽样 kAB+28A
96.tolerable error 可容忍误差 "(\)
&G
97.the risk of under reliance 信赖不足风险 Sa1z,EP
98.the risk of over reliance 信赖过度风险 9+8!xwR:
99.the risk of incorrect rejection 误拒风险 6;[/9
100. the risk of incorrect acceptance 误受风险 =e!l=d|/
101.working trial balance 试算平衡表 H1%[\X?=
102.index and cross-referencing 索引和交叉索引 |!?WQ[
103.cash receipt 现金收入 ~l*?D7[o
104.cash disbursement 现金支出 r2GK_$vd
105.bank statement 银行对账单 ZAX0n!db3
106.bank reconciliation 银行存款余额调节表 6%\Q*r*N
107.balance sheet date 资产负债表日 (YYj3#
|
108.net realizable value 可变现净值 ig2+XR#%
109.storeroom 仓库 !H1tBg]5
110.sale invoice 销售发票 'uKkl(==%
111.price list 价目表 m&`(pf4A
112.positive confirmation request 积极式询证函 8 ih;#I=q
113.negative confirmation request 消极式询证函 puS&S
*
114.purchase requisition 请购单 Y%0d\{@a
115.receiving report 验收报告 %`?;V;{=
116.gross margin 毛利 QSF"8Uk
117.manufacturing overhead 制造费用 PwB g
118.material requisition 领料单 "\/^/vn?
119.inventory-taking 存货盘点 JpxbB)/
120.bond certificate 债券 8@%mnyQ
121.stock certificate 股票 &(1H!
122.audit report 审计报告 )jlP
cO-
123.entity 被审计单位 *m$PH"
124.addressee of the audit report 审计报告的收件人 UIf
ZPf=
125.unqualified opinion 无保留意见 J}(6>iuQY?
126.qualified opinion 保留意见 @1qdd~B}
127.disclaimer of opinion 无法表示意见 sp=OT-Pfp
128.adverse opinion 否定意见