61.assessed level of material misstatement risk 重大错报风险的评估水平 ,^o^@SI)
62.simall business 小规模企业 ^m8\fCA*
63.accounting system 会计系统
v-[|7Pg}Z
64.test of control 控制测试 Ze Shn
65.walk-through test 穿行测试 S,S_BB<Y[b
66.communication 沟通 XW]|Mv[M
67.flow chart 流程图 uD:O[H-x
68.reperformance of internal control 重新执行 3g2t{%
69.audit evidence 审计证据 ,-DE;l^Q=
70.substantive procedures 实质性程序 wQnr*kyza
71.assertions 认定 =4 JVUu~Z
72.esistence 存在 S_2I8G^A
73.occurrence 发生 P!YT{}
74.completeness 完整性 7X}_yMxc
75.rights and obligations 权利和义务 Punbw\9!d,
76.valuation and allocation 计价和分摊 o
ohf))
77.cutoff 截止 ^Z:x poz,
78.accuracy 准确性 )vGRfFjw_
79.classification 分类 _W#27I
80.inspection 检查 ! 2Y,
a
81.supervision of counting 监盘 _TQt!Re`,
82.observation 观察 3y 3
U`Mo
83.confirmation 函证 7P|(j<JX6'
84.computation 计算 //Tr=!TQu
85.analytical procedures 分析程序 Cv$TNkP*
86.vouch 核对 8@+YcN;->
87.trace 追查 gi;V~>kh
88.audit sampling 审计抽样 FT(EH
89.error 误差 29Q5s$YD@
90.expected error 预期误差 ~Nc]`95
91.population 总体 Rb#Z\e}e-
92.sampling risk 抽样风险 ={L:q8v)
93.non- sampling risk 非抽样风险 "F[VqqD
94.sampling unit 抽样单位 s9[v_(W
95.statistical sampling 统计抽样 zLh ~x
96.tolerable error 可容忍误差 Vj?.' (
97.the risk of under reliance 信赖不足风险 bNaJ{Dm$R
98.the risk of over reliance 信赖过度风险 Ca1)>1Vz
99.the risk of incorrect rejection 误拒风险 3UN Jj&-`
100. the risk of incorrect acceptance 误受风险 acGmRP9g
101.working trial balance 试算平衡表 /
V{w<
102.index and cross-referencing 索引和交叉索引 M;43F*
103.cash receipt 现金收入 swLgdk{8n
104.cash disbursement 现金支出 vCpi|a_eCu
105.bank statement 银行对账单 h0^V!.-5
106.bank reconciliation 银行存款余额调节表 x6)
107.balance sheet date 资产负债表日 hU=J^Gi0
108.net realizable value 可变现净值 HWefuj
109.storeroom 仓库 g:o\ r
(
110.sale invoice 销售发票 M2zfN ru
111.price list 价目表 WX\%FJ
112.positive confirmation request 积极式询证函 |[{;*wtv
113.negative confirmation request 消极式询证函 v"F0$c
114.purchase requisition 请购单 l5h9Eq
115.receiving report 验收报告 'g=yJ
116.gross margin 毛利 xd .I5
117.manufacturing overhead 制造费用 KT g$^"\
118.material requisition 领料单 wyc,Ir
119.inventory-taking 存货盘点 G8;S`-D1a,
120.bond certificate 债券 TM^1{0;r5
121.stock certificate 股票 n~)Y% xe[U
122.audit report 审计报告 )$]+R?v
123.entity 被审计单位 vSnb>z1
124.addressee of the audit report 审计报告的收件人 ?&GMp[
125.unqualified opinion 无保留意见 .y\HQ^
j
126.qualified opinion 保留意见 M5x!84
127.disclaimer of opinion 无法表示意见 Qs?+vk?*h
128.adverse opinion 否定意见