61.assessed level of material misstatement risk 重大错报风险的评估水平 }0
b[/ZwQ
62.simall business 小规模企业 ((
{4)5}
63.accounting system 会计系统 \[Q* d
64.test of control 控制测试 xB|?}uS-
65.walk-through test 穿行测试 kpx2e2C|
66.communication 沟通 JG* Lc@ Q
67.flow chart 流程图 L@x#:s=
68.reperformance of internal control 重新执行 ^nN@@\-5
69.audit evidence 审计证据 }gtkO&
70.substantive procedures 实质性程序 fBZR
71.assertions 认定 p -wEPC0
72.esistence 存在 w<jlE8u
73.occurrence 发生 H q."_i{I
74.completeness 完整性 g3kF&+2i
75.rights and obligations 权利和义务 J`[He$7)
76.valuation and allocation 计价和分摊 2>h.K/pC
77.cutoff 截止 B`/p[ U5
78.accuracy 准确性 1gh<nn
79.classification 分类 <,huajQs
80.inspection 检查 {
i| $^A3
81.supervision of counting 监盘 69JC!du
82.observation 观察 }1?
2
83.confirmation 函证 :GN7JxD#
84.computation 计算 >?)Df(n(9
85.analytical procedures 分析程序 BjAmM*k
86.vouch 核对 rF)[ Sed:T
87.trace 追查 f+>g_Q
88.audit sampling 审计抽样 MtXTh*4
89.error 误差 ,Vr'F
90.expected error 预期误差 eG\`SKx_
91.population 总体 65AG
#O5R
92.sampling risk 抽样风险 HWxwG'EEY,
93.non- sampling risk 非抽样风险 +X4/l"
|
94.sampling unit 抽样单位 +5oK91o[y
95.statistical sampling 统计抽样 ^gd[U C-"w
96.tolerable error 可容忍误差 f,WAl\
97.the risk of under reliance 信赖不足风险 ,-.a! a
98.the risk of over reliance 信赖过度风险 {n-6e[
99.the risk of incorrect rejection 误拒风险 *WK0dn
100. the risk of incorrect acceptance 误受风险 g4NbzU[I
101.working trial balance 试算平衡表 <L>$Y#wU
102.index and cross-referencing 索引和交叉索引 /qObXI
103.cash receipt 现金收入 $Y&rci]
104.cash disbursement 现金支出 WJF#+)P:Y
105.bank statement 银行对账单 kzXmiBL<9
106.bank reconciliation 银行存款余额调节表 %eQw\o,a
107.balance sheet date 资产负债表日 0zr Zrl
108.net realizable value 可变现净值 mIm.+U`a2
109.storeroom 仓库 ~E*`+kD
110.sale invoice 销售发票 ~CQTPR
111.price list 价目表 _|}
GhdYE
112.positive confirmation request 积极式询证函 JsyLWv@6xa
113.negative confirmation request 消极式询证函 = 6
^phZ(
114.purchase requisition 请购单 2#t35fU
115.receiving report 验收报告 $*z>t*{7
116.gross margin 毛利 6y}|IhX?z
117.manufacturing overhead 制造费用 ^Uq"hT(41
118.material requisition 领料单 ZI NqIfc
119.inventory-taking 存货盘点 UCL aCt -
120.bond certificate 债券 CH4 ~9mmE
121.stock certificate 股票 o<\9OQ0
122.audit report 审计报告 a^QyYX}\qR
123.entity 被审计单位 ?R8wm E[w
124.addressee of the audit report 审计报告的收件人 1:VbbOu->V
125.unqualified opinion 无保留意见 &(t/4)IZox
126.qualified opinion 保留意见 +ht{ARX2(
127.disclaimer of opinion 无法表示意见
+c-?1j
128.adverse opinion 否定意见