61.assessed level of material misstatement risk 重大错报风险的评估水平 8~,z
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62.simall business 小规模企业 %u9Q`
63.accounting system 会计系统 ckFPx l.
64.test of control 控制测试 ]lGkZyUhI
65.walk-through test 穿行测试 <Sd ef^
66.communication 沟通 "kcix!}&
67.flow chart 流程图 u8?$
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68.reperformance of internal control 重新执行 m=h/A xW
69.audit evidence 审计证据 ~u0<c:C^
70.substantive procedures 实质性程序 m\&99-j:@b
71.assertions 认定 w8q
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72.esistence 存在 b(@GKH"W
73.occurrence 发生 ]:F!h2
74.completeness 完整性 5,4" CF$
75.rights and obligations 权利和义务 ;8MQ'#
76.valuation and allocation 计价和分摊 Q1kM 4Up
77.cutoff 截止 imM#
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78.accuracy 准确性 W^HE1Dt]
79.classification 分类 x76;wQ
80.inspection 检查 :/Pxf N5
81.supervision of counting 监盘 |ul{d|
82.observation 观察 N?rE:0SJ
83.confirmation 函证 [C-FJ>=S
84.computation 计算 3hJ51=_0^
85.analytical procedures 分析程序 ?vWF[ DRd'
86.vouch 核对 *=O3kUoL
87.trace 追查 WaX!y$/z
88.audit sampling 审计抽样 cna%;f.
89.error 误差 \goiW;b
90.expected error 预期误差 ]!"7k_
91.population 总体 "-:g.x*d
92.sampling risk 抽样风险 O`_, _
93.non- sampling risk 非抽样风险 @>ys,dy
94.sampling unit 抽样单位 '.%Omc
95.statistical sampling 统计抽样 #d<"Ub
96.tolerable error 可容忍误差 pfc"^Gi8
97.the risk of under reliance 信赖不足风险 2V; Dn$q
98.the risk of over reliance 信赖过度风险 %'. x vC
99.the risk of incorrect rejection 误拒风险 4,YL15.
100. the risk of incorrect acceptance 误受风险 S~m8j|3K
101.working trial balance 试算平衡表 p/LV^T
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102.index and cross-referencing 索引和交叉索引 ^XYK
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103.cash receipt 现金收入 Ke#Rkt
104.cash disbursement 现金支出 =_ N$0
105.bank statement 银行对账单 pIpdVKen
106.bank reconciliation 银行存款余额调节表 EcytNYn
107.balance sheet date 资产负债表日 @!ja/Y^
108.net realizable value 可变现净值 V4Qy^nn1
109.storeroom 仓库 x<w-j[{k_K
110.sale invoice 销售发票 }=|{"C
111.price list 价目表 +o,f:Ih
112.positive confirmation request 积极式询证函 hfc~HKLC
113.negative confirmation request 消极式询证函 }[c.OJ:
114.purchase requisition 请购单 b,jo94.G
115.receiving report 验收报告 u+6L>7t88I
116.gross margin 毛利 /Wl8Jf7'
117.manufacturing overhead 制造费用 w4Hq|N1-Y
118.material requisition 领料单 F4V) 0)G
119.inventory-taking 存货盘点 ]sP
120.bond certificate 债券 %ib7)8Ki0
121.stock certificate 股票 6h&t%T
122.audit report 审计报告 h~._R6y
123.entity 被审计单位 h'vBWtMa
124.addressee of the audit report 审计报告的收件人 3)e{{]6
125.unqualified opinion 无保留意见 211T}a
126.qualified opinion 保留意见 [T[]U
127.disclaimer of opinion 无法表示意见 :1"k`AG
128.adverse opinion 否定意见