61.assessed level of material misstatement risk 重大错报风险的评估水平 kL|\wci
62.simall business 小规模企业 yX`#s]M
63.accounting system 会计系统 Wj&nUp{
64.test of control 控制测试 }"hW b(
65.walk-through test 穿行测试 fTcY"A,2
66.communication 沟通 /N>} 4Ay
67.flow chart 流程图 4h;4!I|
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 $(3uOsy
70.substantive procedures 实质性程序 "v5ElYG
71.assertions 认定 c+8V|'4
72.esistence 存在 "mR*7o$|
73.occurrence 发生 K U$`!h
74.completeness 完整性 d.p'pGL
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 ]w!0u2K<Q\
77.cutoff 截止 s"WBw'_<<
78.accuracy 准确性 z|I0-1tAK
79.classification 分类 33 :@*
80.inspection 检查 9mDnKW
81.supervision of counting 监盘 \9w~pO
82.observation 观察 )&:L'N
83.confirmation 函证 yPoSJzC=[
84.computation 计算 $Zxt&a
85.analytical procedures 分析程序 h48YDWwy
86.vouch 核对 ~g7m3
87.trace 追查 myIe_k,F
88.audit sampling 审计抽样 QjJfE<h
89.error 误差 NO2(vE
90.expected error 预期误差 _%B/!)v
91.population 总体 *GJ:+U&m[
92.sampling risk 抽样风险 oR#Ob#&
93.non- sampling risk 非抽样风险 P\AqpQv
94.sampling unit 抽样单位 6Hk="$6K
95.statistical sampling 统计抽样 aBxiK[[`
96.tolerable error 可容忍误差 i $C-)d]
97.the risk of under reliance 信赖不足风险 Z/g]o#
98.the risk of over reliance 信赖过度风险 g5Hr7Km
99.the risk of incorrect rejection 误拒风险 {~'H
100. the risk of incorrect acceptance 误受风险 M?$ZJ-
101.working trial balance 试算平衡表 t"|DWC*
102.index and cross-referencing 索引和交叉索引 Xh}&uZ`A
103.cash receipt 现金收入 o/^1Wm=
104.cash disbursement 现金支出 k"0;D-lTZ>
105.bank statement 银行对账单 s6n`?,vw
106.bank reconciliation 银行存款余额调节表 D:9
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107.balance sheet date 资产负债表日 :IZ"D40m"
108.net realizable value 可变现净值 2"X~ju
109.storeroom 仓库 `eR 7H>I
110.sale invoice 销售发票 e)b%`ntF
111.price list 价目表 to`mnp9Z
112.positive confirmation request 积极式询证函 {$33B'wk
113.negative confirmation request 消极式询证函 C6]OAUXy:F
114.purchase requisition 请购单 <<,>S&/
115.receiving report 验收报告 -ihiG_f
116.gross margin 毛利 C?o6(p"b
117.manufacturing overhead 制造费用 lP3h<j
118.material requisition 领料单 DpvrMI~I_
119.inventory-taking 存货盘点 ^~1<f1(
120.bond certificate 债券 +
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121.stock certificate 股票 Ur3m[07H
122.audit report 审计报告 Ilq=wPD}j
123.entity 被审计单位 j_GBH8`
124.addressee of the audit report 审计报告的收件人 )];aI A$
125.unqualified opinion 无保留意见 q7_+}"i
126.qualified opinion 保留意见 (>7>3
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见