61.assessed level of material misstatement risk 重大错报风险的评估水平 &<g|gsG`
62.simall business 小规模企业 8LJ8
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63.accounting system 会计系统 1UgEI"#a6g
64.test of control 控制测试 a~`eQ_ND
65.walk-through test 穿行测试 ~%F9%=
66.communication 沟通 hF?1y `20
67.flow chart 流程图 Y|m+d
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68.reperformance of internal control 重新执行 %Qgw7p4
69.audit evidence 审计证据 g9pZ\$J&
70.substantive procedures 实质性程序 CT@ jZtg0
71.assertions 认定 0JS?; fk
72.esistence 存在 @ y.?:7I
73.occurrence 发生 :k]1Lm||
74.completeness 完整性 ^#-l
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75.rights and obligations 权利和义务 GMx&y2. Z
76.valuation and allocation 计价和分摊 1nM
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77.cutoff 截止 fb7; |LF
78.accuracy 准确性 &AMl:@p9
79.classification 分类 mUC)gA/
80.inspection 检查 z
kP_6T09
81.supervision of counting 监盘 eIF5ZPSZi
82.observation 观察 GKqm&/M*=
83.confirmation 函证 o|^3J{3G
84.computation 计算 }Bh8=F3O
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85.analytical procedures 分析程序 JG.y,<xW
86.vouch 核对 \sixI;-2
87.trace 追查 NYUL:Tp
88.audit sampling 审计抽样 ZoqZap6e
89.error 误差 2|y"!JqE1
90.expected error 预期误差 |i*37r6]=
91.population 总体 @7c?xQVd$
92.sampling risk 抽样风险 =?*!"&h
93.non- sampling risk 非抽样风险 .sW|Id )
94.sampling unit 抽样单位 Paq4
95.statistical sampling 统计抽样 wm@@$
96.tolerable error 可容忍误差 `hm-.@f,9
97.the risk of under reliance 信赖不足风险 bs&43Ae
98.the risk of over reliance 信赖过度风险 dDMJ'
99.the risk of incorrect rejection 误拒风险 3%|&I:tI
100. the risk of incorrect acceptance 误受风险 zk+9'r`-D
101.working trial balance 试算平衡表 ,ng Cv;s
102.index and cross-referencing 索引和交叉索引 t+
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103.cash receipt 现金收入 iVr J Q
104.cash disbursement 现金支出 bWS&Yk(
105.bank statement 银行对账单 A@('pA85
106.bank reconciliation 银行存款余额调节表 T Z@]:e:"b
107.balance sheet date 资产负债表日 qkqIV^*R
108.net realizable value 可变现净值 Oszj$C(jF
109.storeroom 仓库 B mb0cFQ
110.sale invoice 销售发票 =I5>$}q_&,
111.price list 价目表 ~=LE0. 3[
112.positive confirmation request 积极式询证函 3M`M
113.negative confirmation request 消极式询证函 Lb-OsKU
114.purchase requisition 请购单 >|=ts
115.receiving report 验收报告 5;WH:XM
116.gross margin 毛利 Z\rwO>3
117.manufacturing overhead 制造费用 Vp\,
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118.material requisition 领料单 gVuFHHeUz
119.inventory-taking 存货盘点 +=h:Vb8
120.bond certificate 债券 #X$\&,Yn"
121.stock certificate 股票 MN>b7O \.?
122.audit report 审计报告 d-ko
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123.entity 被审计单位 j;r-
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124.addressee of the audit report 审计报告的收件人 8Fh)eha9f
125.unqualified opinion 无保留意见 >'$Mp <
126.qualified opinion 保留意见 TX/Xt7#R:
127.disclaimer of opinion 无法表示意见 tOD6&<
128.adverse opinion 否定意见