61.assessed level of material misstatement risk 重大错报风险的评估水平 3+l8VX&u!
62.simall business 小规模企业 [g bFs-B2/
63.accounting system 会计系统 3,'LW}
64.test of control 控制测试 v M'!WVs
65.walk-through test 穿行测试 a<0q%Ax
66.communication 沟通 )1f%kp#]
67.flow chart 流程图 htT9Hrx
68.reperformance of internal control 重新执行 C$0rl74Wi
69.audit evidence 审计证据 7W'&v+\
70.substantive procedures 实质性程序 ZO!h!2
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71.assertions 认定 %[, R Q">v
72.esistence 存在 P{LS +.
73.occurrence 发生 v2IcDz`}7
74.completeness 完整性 s~QIs
75.rights and obligations 权利和义务 {,!!jeOO
76.valuation and allocation 计价和分摊 -%Rw2@vU
77.cutoff 截止 bY-koJo
78.accuracy 准确性 ~47 0LgpO1
79.classification 分类 D<hX%VJ%M
80.inspection 检查 >V?W_oM)
81.supervision of counting 监盘 ch2m Ei(
82.observation 观察
7 }I';>QH
83.confirmation 函证 Im?/#t X
84.computation 计算
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85.analytical procedures 分析程序 Q<NQ9lX
86.vouch 核对 &pQ[(|=(
87.trace 追查 ;m7~!m)
88.audit sampling 审计抽样 7'OR;b$
89.error 误差 b#
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90.expected error 预期误差 vz(=3C[
91.population 总体 -X_\3J
92.sampling risk 抽样风险 &zd@cr1
93.non- sampling risk 非抽样风险 k')H5h+Q=
94.sampling unit 抽样单位 P*jiz@6
95.statistical sampling 统计抽样 JMk2OK{0
96.tolerable error 可容忍误差 |"PS e~ u
97.the risk of under reliance 信赖不足风险 ; GE6S{~-
98.the risk of over reliance 信赖过度风险 S\]9mHJI
99.the risk of incorrect rejection 误拒风险 Nd]RbX
100. the risk of incorrect acceptance 误受风险 ?2_h.
101.working trial balance 试算平衡表 # >I_
102.index and cross-referencing 索引和交叉索引 rb}fP
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103.cash receipt 现金收入 cNT !}8
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104.cash disbursement 现金支出 /Xj{]i3{
105.bank statement 银行对账单 M3elog:M
106.bank reconciliation 银行存款余额调节表 yN)(MmX'1
107.balance sheet date 资产负债表日 6ddRFpe
108.net realizable value 可变现净值 $}IG+,L
109.storeroom 仓库 '%ByFZzi
110.sale invoice 销售发票 =`*@OJHH
111.price list 价目表 Y4w]jIv
112.positive confirmation request 积极式询证函 7NT0]j(w-
113.negative confirmation request 消极式询证函 [m4M#Lg\0
114.purchase requisition 请购单 =E$bZe8
115.receiving report 验收报告 GGo~39G
116.gross margin 毛利 CzY18-L@EX
117.manufacturing overhead 制造费用 U'msHF
118.material requisition 领料单 bHcBjk.\
119.inventory-taking 存货盘点 HY eCq9S
120.bond certificate 债券 :{^~&jgL
121.stock certificate 股票 g_n_Qlo
122.audit report 审计报告 m,"-/)
123.entity 被审计单位 N
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124.addressee of the audit report 审计报告的收件人 R:(i}g<3
125.unqualified opinion 无保留意见 *DvX||`&
126.qualified opinion 保留意见 VxS3lR=
127.disclaimer of opinion 无法表示意见 ,}khu
128.adverse opinion 否定意见