61.assessed level of material misstatement risk 重大错报风险的评估水平 /'S@iq
62.simall business 小规模企业
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63.accounting system 会计系统 _r6aLm2n
64.test of control 控制测试 |i-d#x8
65.walk-through test 穿行测试 [l9iWs'M
66.communication 沟通 'I tsu~fza
67.flow chart 流程图 >#jfZ5t
68.reperformance of internal control 重新执行 4jyDM68i
69.audit evidence 审计证据 mV58&SZT
70.substantive procedures 实质性程序 acXB
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71.assertions 认定 Ig*qn# Dd
72.esistence 存在 U<|h4'(@L
73.occurrence 发生 SW^/\cJ^
74.completeness 完整性 VXpbmg!{S
75.rights and obligations 权利和义务 y_mD9bgW
76.valuation and allocation 计价和分摊 E(l'\q'.
77.cutoff 截止 !x, ;&
78.accuracy 准确性 :W++
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79.classification 分类 { 4(E
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80.inspection 检查 b<N962 q$q
81.supervision of counting 监盘 $G_,$U!
82.observation 观察 Ki"o0u
83.confirmation 函证 q')MKR*
84.computation 计算
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85.analytical procedures 分析程序 x-Cy,d:YX
86.vouch 核对 ^JKV~+ Q
87.trace 追查 e=]>TeqG0
88.audit sampling 审计抽样 Rp!R&U/
89.error 误差 :Ur=}@Dj
90.expected error 预期误差 KG5h$eM'
91.population 总体 cnrS.s=
92.sampling risk 抽样风险 y].vll8R
93.non- sampling risk 非抽样风险 Ckelr
94.sampling unit 抽样单位 U!0 Qf7D
95.statistical sampling 统计抽样 BgzER[g|q{
96.tolerable error 可容忍误差 iyRB}[y
97.the risk of under reliance 信赖不足风险 @L)=epC
98.the risk of over reliance 信赖过度风险 ##6_kcL:6G
99.the risk of incorrect rejection 误拒风险 7xmyj
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100. the risk of incorrect acceptance 误受风险 NvZ )zE
101.working trial balance 试算平衡表 3e<FlH{
102.index and cross-referencing 索引和交叉索引 ikSm;.
103.cash receipt 现金收入 ]Gm$0uS
104.cash disbursement 现金支出 cvf@B_iN9
105.bank statement 银行对账单 (Nky?*
106.bank reconciliation 银行存款余额调节表 7d7"^M
107.balance sheet date 资产负债表日 d]v4`nc
108.net realizable value 可变现净值 S;582H9D
109.storeroom 仓库 fC
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110.sale invoice 销售发票 m}x&]">9
111.price list 价目表 LOD'iiH6
112.positive confirmation request 积极式询证函 &r{.b#7\/A
113.negative confirmation request 消极式询证函 b :Knc$
114.purchase requisition 请购单 }WN0L?h.E
115.receiving report 验收报告 BZXP%{njS
116.gross margin 毛利 NbD"O8dL~E
117.manufacturing overhead 制造费用 A1zqm_X5)P
118.material requisition 领料单 j:yQP#U
119.inventory-taking 存货盘点 :uAW
120.bond certificate 债券 NW.<v
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121.stock certificate 股票 C3Hq&TVf/
122.audit report 审计报告 jf&LSK;2
123.entity 被审计单位 =ZsM[wd
124.addressee of the audit report 审计报告的收件人 WhO;4-q)2
125.unqualified opinion 无保留意见 kH!I&4d&
126.qualified opinion 保留意见 6~
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127.disclaimer of opinion 无法表示意见 [w%MECTe
128.adverse opinion 否定意见