61.assessed level of material misstatement risk 重大错报风险的评估水平 *]:G7SW{
62.simall business 小规模企业 s;_#7x#
63.accounting system 会计系统 7<R6T9g
64.test of control 控制测试 v;bM.OL
65.walk-through test 穿行测试
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66.communication 沟通 h2/dhp
67.flow chart 流程图 9Nag%o{*S>
68.reperformance of internal control 重新执行 U|
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69.audit evidence 审计证据 nXM9Px!
70.substantive procedures 实质性程序 M=\d_O#;Z
71.assertions 认定 "lU]tIpCu
72.esistence 存在 E2q B
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73.occurrence 发生 vbWJhjK0h
74.completeness 完整性 |%:qhs,
75.rights and obligations 权利和义务 iO?gF
76.valuation and allocation 计价和分摊 $dx1[V+_
77.cutoff 截止 [L*[j.r7[
78.accuracy 准确性 k5fH;
79.classification 分类 F;?TR[4!k
80.inspection 检查 $LxG>db
81.supervision of counting 监盘 PtRj9TT
82.observation 观察 %/tGkS6
83.confirmation 函证 M 5T=Fj86
84.computation 计算 nj~$%vmA
85.analytical procedures 分析程序 }"&n[/8~
86.vouch 核对 [.#p
87.trace 追查 ]} 5I>l
88.audit sampling 审计抽样 8g#
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89.error 误差 Ersr\ZB
90.expected error 预期误差 XDP6T"h
91.population 总体 SgCqxFii
92.sampling risk 抽样风险 7E!";HT
93.non- sampling risk 非抽样风险 lnS\5J
94.sampling unit 抽样单位 1*!
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95.statistical sampling 统计抽样 VeNNsg>&
96.tolerable error 可容忍误差 -+
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97.the risk of under reliance 信赖不足风险 r6oX6.c
98.the risk of over reliance 信赖过度风险 E !Oz|q
99.the risk of incorrect rejection 误拒风险 |z!q
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100. the risk of incorrect acceptance 误受风险 ?8wwd!)x%
101.working trial balance 试算平衡表 DJ
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102.index and cross-referencing 索引和交叉索引 tf$PaA
103.cash receipt 现金收入 r%Q8)nEo
104.cash disbursement 现金支出 AQnJxIL:
105.bank statement 银行对账单 f H#F"^A
106.bank reconciliation 银行存款余额调节表 :c~9>GCE&
107.balance sheet date 资产负债表日 |aI|yq)
108.net realizable value 可变现净值 c ,h.`~{
109.storeroom 仓库 X\b}jo^96
110.sale invoice 销售发票 AND7jEn
111.price list 价目表 ; d, JN
112.positive confirmation request 积极式询证函 #[k~RYS3
113.negative confirmation request 消极式询证函 J+/}K>2#
114.purchase requisition 请购单 (B>yaM#5
115.receiving report 验收报告
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116.gross margin 毛利 wE,=%?"
117.manufacturing overhead 制造费用 "fX_gN?
118.material requisition 领料单 dAYI D E
119.inventory-taking 存货盘点 k8InbX[
120.bond certificate 债券 D_l/Gxdpr
121.stock certificate 股票 }"%!(rx
122.audit report 审计报告 8~&F/C*
123.entity 被审计单位 $?]@_=
124.addressee of the audit report 审计报告的收件人 5}-)vsa`
125.unqualified opinion 无保留意见 $Q`yNEc
126.qualified opinion 保留意见 1?D8|<
127.disclaimer of opinion 无法表示意见 '\ph
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128.adverse opinion 否定意见