61.assessed level of material misstatement risk 重大错报风险的评估水平 +V
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62.simall business 小规模企业 )
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63.accounting system 会计系统 >8;EeRvI
64.test of control 控制测试 j; TXZ`|(
65.walk-through test 穿行测试 Rq@M~;p
66.communication 沟通 $@utlIXA'
67.flow chart 流程图 CqFk(Td9-D
68.reperformance of internal control 重新执行 %H/V
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69.audit evidence 审计证据 !94q F,#1
70.substantive procedures 实质性程序 ^L?2y/
71.assertions 认定 1Y+g^Z;G
72.esistence 存在 ;]vJ[mi~
73.occurrence 发生
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74.completeness 完整性 2p|ed=ly%
75.rights and obligations 权利和义务 xu<oQBt
76.valuation and allocation 计价和分摊 n F1}?
77.cutoff 截止 +Hd'*'c
78.accuracy 准确性 Ah:d2*SR4
79.classification 分类 OrPi ("/
80.inspection 检查 }j`#s
81.supervision of counting 监盘 P!xN]or]u
82.observation 观察 2]:Z7Ji
83.confirmation 函证 Fswr @du
84.computation 计算 >S}^0vNZX
85.analytical procedures 分析程序 P1G;JK
86.vouch 核对 Bcl6n@{2f
87.trace 追查 -^ceTzW+
88.audit sampling 审计抽样 j"5 $m@lgn
89.error 误差 \DMZ
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90.expected error 预期误差 i+
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91.population 总体 Wj I
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92.sampling risk 抽样风险 iy-~CPNB_
93.non- sampling risk 非抽样风险 +wIv|zj9
94.sampling unit 抽样单位 5c
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95.statistical sampling 统计抽样 FE'F@aS\
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 AFdBf6/"i
98.the risk of over reliance 信赖过度风险 #Y<QEGb(
99.the risk of incorrect rejection 误拒风险 B`w@Xk'D
100. the risk of incorrect acceptance 误受风险 V:'_m'.-Y
101.working trial balance 试算平衡表 Lj2Au_5
102.index and cross-referencing 索引和交叉索引 tRYi q
103.cash receipt 现金收入 BTnrgs#[
104.cash disbursement 现金支出 Lq#$q>!K
105.bank statement 银行对账单 kO}QOL4
106.bank reconciliation 银行存款余额调节表 k#"}oI{<
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107.balance sheet date 资产负债表日 _Gtq]`y
108.net realizable value 可变现净值 `xsU'Wd^<
109.storeroom 仓库 |2!c
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110.sale invoice 销售发票 jM[]Uh
111.price list 价目表 I><sK-3
112.positive confirmation request 积极式询证函 hZtJ LY
113.negative confirmation request 消极式询证函 !SAR/sdXf
114.purchase requisition 请购单
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115.receiving report 验收报告 Jty/gjK+
116.gross margin 毛利 |Ye%HpTTv
117.manufacturing overhead 制造费用 1kczlTF
118.material requisition 领料单 "JpnmE[`
119.inventory-taking 存货盘点 ^oXLk&d
120.bond certificate 债券 PzH#tG&.j
121.stock certificate 股票 t|]2\6acuc
122.audit report 审计报告 ^GC 8^f
123.entity 被审计单位 T :0#se
124.addressee of the audit report 审计报告的收件人 }ZB:nnG
125.unqualified opinion 无保留意见 r0:I
126.qualified opinion 保留意见 ?TMrnR/d
127.disclaimer of opinion 无法表示意见 {GhM,-%e
128.adverse opinion 否定意见