61.assessed level of material misstatement risk 重大错报风险的评估水平 tEvut=k'
62.simall business 小规模企业 iP ->S\
63.accounting system 会计系统 .YAT:;L
64.test of control 控制测试 T
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65.walk-through test 穿行测试
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66.communication 沟通 ymh
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67.flow chart 流程图 2} /aFR
68.reperformance of internal control 重新执行 Y
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69.audit evidence 审计证据 KQ% GIz x
70.substantive procedures 实质性程序 I-]?"Q7Jz
71.assertions 认定 Z>k#n'm^z
72.esistence 存在 T $ >&[f$6
73.occurrence 发生
dy%;W%
74.completeness 完整性 z!ZtzD]cb
75.rights and obligations 权利和义务 -b9\=U[
76.valuation and allocation 计价和分摊 \wz6~5R
77.cutoff 截止 BYL)nCc
78.accuracy 准确性 ,~N/- 5
79.classification 分类 FrGgga$
80.inspection 检查 @k,#L`3^
81.supervision of counting 监盘 2*;~S44
82.observation 观察 3Ei#q+7
83.confirmation 函证 |"8b_Cq{
84.computation 计算 &[?\k>
85.analytical procedures 分析程序 :^6y7&o[
86.vouch 核对 Q4#m\KK;i9
87.trace 追查 y}" O U
88.audit sampling 审计抽样 K_|k3^xx"
89.error 误差 aFX=C>M
90.expected error 预期误差 ZB=
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91.population 总体 _7Ju
92.sampling risk 抽样风险 /|6N*>l)y
93.non- sampling risk 非抽样风险 g[' ^L+hd
94.sampling unit 抽样单位 WUn]F~Lt
95.statistical sampling 统计抽样 AUG#_HE]k
96.tolerable error 可容忍误差 z% ?+AM)P
97.the risk of under reliance 信赖不足风险 xX&+WR
98.the risk of over reliance 信赖过度风险 n,y ZRY
99.the risk of incorrect rejection 误拒风险 4#MtF'J
100. the risk of incorrect acceptance 误受风险 q_[o"wq/
101.working trial balance 试算平衡表 MS~(D.@ZS
102.index and cross-referencing 索引和交叉索引 #4<SAgq
103.cash receipt 现金收入 t%0VJB,Q2
104.cash disbursement 现金支出 @alK;\
105.bank statement 银行对账单 C_}]`[
106.bank reconciliation 银行存款余额调节表 C`hU]
107.balance sheet date 资产负债表日 5uGq%(24
108.net realizable value 可变现净值 ?=sDM& '
109.storeroom 仓库 )hsgC'H{~]
110.sale invoice 销售发票 ,q`\\d
111.price list 价目表 `,<
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112.positive confirmation request 积极式询证函 UERLtSQ
113.negative confirmation request 消极式询证函 z#wkiCRYm
114.purchase requisition 请购单 8b&/k8i:
115.receiving report 验收报告 lgL%u K)
116.gross margin 毛利 {UI+$/v#
117.manufacturing overhead 制造费用 E4jNA}3k+
118.material requisition 领料单 Z"xvh81P
119.inventory-taking 存货盘点 Di6 ?[(8
120.bond certificate 债券 Q~
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121.stock certificate 股票 `g=J%p
122.audit report 审计报告 Jq-]7N%k/
123.entity 被审计单位 X'Xx"M
124.addressee of the audit report 审计报告的收件人 /hR&8 `\\
125.unqualified opinion 无保留意见 <dtGK~_
126.qualified opinion 保留意见 b4 6~?*
127.disclaimer of opinion 无法表示意见 q6luUx,@m
128.adverse opinion 否定意见