61.assessed level of material misstatement risk 重大错报风险的评估水平 bd}[X'4d
62.simall business 小规模企业 rx9y^E5T`;
63.accounting system 会计系统 {SXSQ '=
64.test of control 控制测试 !kb:g]X
65.walk-through test 穿行测试 a%kvC#B
66.communication 沟通 a-FI`Dv
67.flow chart 流程图 5#X R1#`
68.reperformance of internal control 重新执行 2cIbX
69.audit evidence 审计证据 H =~7g3
70.substantive procedures 实质性程序 iV#A-9
71.assertions 认定 [N9yWuc
72.esistence 存在 ;P;c!}:\b
73.occurrence 发生 y4I Q
a.F
74.completeness 完整性 zAklS 7L
75.rights and obligations 权利和义务 Wuk
8&P3
76.valuation and allocation 计价和分摊 3XDU(#
77.cutoff 截止 W,80deT
78.accuracy 准确性 0T(+z)Ki
79.classification 分类 t18j2P>`
80.inspection 检查 #6D>e~>n
81.supervision of counting 监盘 .<fdX()e,
82.observation 观察 bnanTH9-
83.confirmation 函证 'PFjZGaKR
84.computation 计算 ,#GB
85.analytical procedures 分析程序 ]&D=*:c
86.vouch 核对 |sFd5X
87.trace 追查 (5th
88.audit sampling 审计抽样
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89.error 误差 o37oR v]
90.expected error 预期误差 =6=:OId
91.population 总体
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92.sampling risk 抽样风险 ewdTsgt'
93.non- sampling risk 非抽样风险 BgdUG:;&
94.sampling unit 抽样单位 EH M 59s|B
95.statistical sampling 统计抽样 :WQlpLn
96.tolerable error 可容忍误差 _
gYj@
%
97.the risk of under reliance 信赖不足风险 Piwox1T;
98.the risk of over reliance 信赖过度风险 P*|=Z>%[0
99.the risk of incorrect rejection 误拒风险 bE2O[B
100. the risk of incorrect acceptance 误受风险 oUN\tOiS+
101.working trial balance 试算平衡表 0MxK+8\y
102.index and cross-referencing 索引和交叉索引 k%O3\q
103.cash receipt 现金收入 G'w!Aw s
104.cash disbursement 现金支出 , u%V%
105.bank statement 银行对账单 OyK#Rm2A=
106.bank reconciliation 银行存款余额调节表 ,tyPZR_
107.balance sheet date 资产负债表日 +'olC^?5 }
108.net realizable value 可变现净值 f#GMJ mCQs
109.storeroom 仓库 F$'u`
110.sale invoice 销售发票 $)9|"q6
111.price list 价目表 L'aB/5_%
112.positive confirmation request 积极式询证函 ly6zz|c5
113.negative confirmation request 消极式询证函 7_
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114.purchase requisition 请购单 x@bqPZ
t
115.receiving report 验收报告 U{pg
y#/
116.gross margin 毛利 TKsP#Dt/
117.manufacturing overhead 制造费用 39P55B/o%
118.material requisition 领料单 Pz:,de~5Qm
119.inventory-taking 存货盘点 vZ srlHb
120.bond certificate 债券 ?(K=du
121.stock certificate 股票 uG6.(A1LM
122.audit report 审计报告 ^QJJ2 jZ
123.entity 被审计单位 Tt{z_gU6
124.addressee of the audit report 审计报告的收件人 C3f\E: D)
125.unqualified opinion 无保留意见 m}RZ)c
126.qualified opinion 保留意见 ,>kVV
pu
127.disclaimer of opinion 无法表示意见 ;i?2^xe^~c
128.adverse opinion 否定意见