61.assessed level of material misstatement risk 重大错报风险的评估水平 ]7WBoC8
62.simall business 小规模企业 Zf~
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63.accounting system 会计系统 r,p6J7/lfS
64.test of control 控制测试 GH%'YY3|
65.walk-through test 穿行测试 TmS;ybsG
66.communication 沟通 X|.M9zIx
67.flow chart 流程图 /EY^u i
68.reperformance of internal control 重新执行 F",]*>r
69.audit evidence 审计证据 J"w!Q\_
70.substantive procedures 实质性程序 N*t91 X
71.assertions 认定 COS(pfC
72.esistence 存在 yQwj[
73.occurrence 发生 jF}z
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74.completeness 完整性 ]+\@
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75.rights and obligations 权利和义务 Ks&~VU
76.valuation and allocation 计价和分摊 >V~q`htth
77.cutoff 截止 ]a%
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78.accuracy 准确性 iQ=
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79.classification 分类 A
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80.inspection 检查 &fBLPF% 6
81.supervision of counting 监盘 %hK?\Pg3=E
82.observation 观察 \Cx)
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83.confirmation 函证 1jZ:@M:
84.computation 计算 H)g:<
85.analytical procedures 分析程序 $[VeZ-
86.vouch 核对 cvn4Q- ^
87.trace 追查 oF/5mh__(K
88.audit sampling 审计抽样 u>;#.N/
89.error 误差 OwIW;8Z
90.expected error 预期误差 7 q<UJIf
91.population 总体 .vRLK
92.sampling risk 抽样风险 mi|O)6>8n
93.non- sampling risk 非抽样风险 Kb0O
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94.sampling unit 抽样单位 sg12C
95.statistical sampling 统计抽样 a/+ts
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96.tolerable error 可容忍误差 L1u
97.the risk of under reliance 信赖不足风险 qF6YH
98.the risk of over reliance 信赖过度风险 +3e(psdg
99.the risk of incorrect rejection 误拒风险 HMNjQ
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 -@ #b<"1
102.index and cross-referencing 索引和交叉索引 Ah)OyO6
103.cash receipt 现金收入
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104.cash disbursement 现金支出 `>RJ*_aKEI
105.bank statement 银行对账单 e ,zR
106.bank reconciliation 银行存款余额调节表 R!xs;|]
107.balance sheet date 资产负债表日 L>{E8qv>w
108.net realizable value 可变现净值 @f0~a
109.storeroom 仓库 XF2u<sDe
110.sale invoice 销售发票 h$ M+Yo+
111.price list 价目表 YZ\$b=-
112.positive confirmation request 积极式询证函 !TY4C`/
113.negative confirmation request 消极式询证函 ~Dr/+h:^\
114.purchase requisition 请购单 t~p9iGX<
115.receiving report 验收报告 E66e4?"
116.gross margin 毛利 a
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117.manufacturing overhead 制造费用 Ze~ a+%Sb
118.material requisition 领料单 T3['6%
119.inventory-taking 存货盘点 h 88iZK
120.bond certificate 债券 >H@
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121.stock certificate 股票 oUZwZ_yKW
122.audit report 审计报告 =HP_IG_
123.entity 被审计单位 }jTE gog
124.addressee of the audit report 审计报告的收件人 ^BjwPh4Z#
125.unqualified opinion 无保留意见 2uw%0r3Vi6
126.qualified opinion 保留意见 >82Q!HaH
127.disclaimer of opinion 无法表示意见 aEX;yy*
128.adverse opinion 否定意见