61.assessed level of material misstatement risk 重大错报风险的评估水平 U]Iypl`l
62.simall business 小规模企业 J>I.|@W4
63.accounting system 会计系统 R]0p L
64.test of control 控制测试 I:6N?lD4}0
65.walk-through test 穿行测试 9t
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66.communication 沟通 SDdefB
67.flow chart 流程图 ]h(}%fk_
68.reperformance of internal control 重新执行 eXHk6[%[
69.audit evidence 审计证据 Jj<UtD+
70.substantive procedures 实质性程序 [D]9M"L,vQ
71.assertions 认定 MwoU>+XB
72.esistence 存在 uQ^r1 $#
73.occurrence 发生 mA ^[S.!
74.completeness 完整性 n=HId:XT
75.rights and obligations 权利和义务 q*^Y8s~3I
76.valuation and allocation 计价和分摊 $=7'Cm?
77.cutoff 截止 }y<p_dZI
78.accuracy 准确性 C%s+o0b
79.classification 分类 x%acWeV5
80.inspection 检查 D1&%N{
81.supervision of counting 监盘 bCM&Fe0GM
82.observation 观察 n:hHm
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83.confirmation 函证 TM|M#hMS
84.computation 计算 k{*IR
85.analytical procedures 分析程序 0KW@j>=jK
86.vouch 核对 =B}a +0u!
87.trace 追查 CNC3">Dk~9
88.audit sampling 审计抽样 jv:!vi:
89.error 误差 '@Zau\xC
90.expected error 预期误差 41c]o<!=)j
91.population 总体 3Un{Q~6h
92.sampling risk 抽样风险 0 mJvoz\j8
93.non- sampling risk 非抽样风险 EXlmIY4
94.sampling unit 抽样单位 4!'1o`8vs
95.statistical sampling 统计抽样 5XSr K
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 Hzr<i4Y=w9
98.the risk of over reliance 信赖过度风险 \a:#e%]qz9
99.the risk of incorrect rejection 误拒风险 Y\7>>
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100. the risk of incorrect acceptance 误受风险 (=v :@\r
101.working trial balance 试算平衡表 "<c^`#CWuO
102.index and cross-referencing 索引和交叉索引 AXUSU(hU
103.cash receipt 现金收入 %9,:
104.cash disbursement 现金支出 cC{eu[ XW
105.bank statement 银行对账单 TO&ohATp
106.bank reconciliation 银行存款余额调节表 'j^A87\M_
107.balance sheet date 资产负债表日 uFseO9F.2
108.net realizable value 可变现净值 V3%"
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109.storeroom 仓库 `1|#Za~e
110.sale invoice 销售发票 VR86ok
111.price list 价目表 :n'$Txf
112.positive confirmation request 积极式询证函 gB4&pPN
113.negative confirmation request 消极式询证函 AJk0jh\.j%
114.purchase requisition 请购单 ?hpT"N,hF9
115.receiving report 验收报告 U(lcQC`$
116.gross margin 毛利 g@IV|C(*0
117.manufacturing overhead 制造费用 K?;_T$^K
118.material requisition 领料单 3\x@G)1
119.inventory-taking 存货盘点 grvm2`u
120.bond certificate 债券 sVk+E'q
121.stock certificate 股票 P}So>P~2
122.audit report 审计报告 -^ )
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123.entity 被审计单位 3AKT>Wy =
124.addressee of the audit report 审计报告的收件人 Rne#z2Ok
125.unqualified opinion 无保留意见 \Wdl1 =`
126.qualified opinion 保留意见 $uw[X
127.disclaimer of opinion 无法表示意见 #nK38W#
128.adverse opinion 否定意见