61.assessed level of material misstatement risk 重大错报风险的评估水平 |K/#2y~
62.simall business 小规模企业 o.}^6.
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63.accounting system 会计系统 5\EHu8
64.test of control 控制测试 -"!V&M
65.walk-through test 穿行测试 OXA_E/F
66.communication 沟通 q w|M~vdm
67.flow chart 流程图 E62VuX
68.reperformance of internal control 重新执行 -^\k+4;
69.audit evidence 审计证据 gh
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70.substantive procedures 实质性程序 "LXLUa03
71.assertions 认定 >D<nfG<s Z
72.esistence 存在 @YWfq$23
73.occurrence 发生 +<bq@.x
74.completeness 完整性 O&d(FJZ
75.rights and obligations 权利和义务 )bw>)&)b`
76.valuation and allocation 计价和分摊 I%{^i d@
77.cutoff 截止 P{QRmEE
78.accuracy 准确性 Mk,8v],-Tj
79.classification 分类 _Y\@{T;^Zb
80.inspection 检查 *M-.Vor?R
81.supervision of counting 监盘 rYN`u
82.observation 观察
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83.confirmation 函证 pPG!{:YT
84.computation 计算 '#u2q=n4*
85.analytical procedures 分析程序 PX2Ejrwj
86.vouch 核对 f_.1)O'83
87.trace 追查 '{6`n5:e
88.audit sampling 审计抽样 f&^Ea-c
89.error 误差 !!Mp;h'}-
90.expected error 预期误差 jCKRoao
91.population 总体 o)S>x0|[
92.sampling risk 抽样风险 %k$+t
93.non- sampling risk 非抽样风险 jcx/ZR
94.sampling unit 抽样单位 HzH_5kVW
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 D|9B1>A,m
97.the risk of under reliance 信赖不足风险 uVOpg]8d
98.the risk of over reliance 信赖过度风险 ~R!(%j ]
99.the risk of incorrect rejection 误拒风险 *;"^b\f5_
100. the risk of incorrect acceptance 误受风险 D8[&
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101.working trial balance 试算平衡表 \ov>?5
102.index and cross-referencing 索引和交叉索引 y<3v/,Y
103.cash receipt 现金收入 b'vJPv~hI
104.cash disbursement 现金支出 L[TL~@T
105.bank statement 银行对账单 \Xxx5:qM
106.bank reconciliation 银行存款余额调节表 ua7I K~8l
107.balance sheet date 资产负债表日 5:n&G[Md
108.net realizable value 可变现净值 K7e<hdP_#
109.storeroom 仓库 B#EF/\5
110.sale invoice 销售发票
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111.price list 价目表 @@ZcW<Y"
112.positive confirmation request 积极式询证函 ~Ycz(h'(
113.negative confirmation request 消极式询证函 f
jp>FVv3
114.purchase requisition 请购单 r OB\u|Pg
115.receiving report 验收报告 WxO*{`T!
116.gross margin 毛利 Z.<1,EKi=
117.manufacturing overhead 制造费用 B(^fM!_%-6
118.material requisition 领料单 z:<(b
119.inventory-taking 存货盘点 y=
120.bond certificate 债券 r=@h}TKv{I
121.stock certificate 股票 {p6",d."N&
122.audit report 审计报告 :Q\h'$C
123.entity 被审计单位 o/=K:5
124.addressee of the audit report 审计报告的收件人 P?]q*KViM
125.unqualified opinion 无保留意见 }$AC0
126.qualified opinion 保留意见 *'exvY~
127.disclaimer of opinion 无法表示意见 .iew5.eB+
128.adverse opinion 否定意见