61.assessed level of material misstatement risk 重大错报风险的评估水平 7|65;jm+
62.simall business 小规模企业 ]P]
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63.accounting system 会计系统 ed*=p
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64.test of control 控制测试 Re,0RM\
65.walk-through test 穿行测试 h_y<A@[P}
66.communication 沟通 $W`
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67.flow chart 流程图 N9{ivq|fO
68.reperformance of internal control 重新执行 1NJ*EzJ~?
69.audit evidence 审计证据 *GD 1[:
70.substantive procedures 实质性程序 KLAnW#
71.assertions 认定 #v~zf@<KLB
72.esistence 存在 5nf|CQH6?
73.occurrence 发生 C|z`hNp
74.completeness 完整性 ;|9VPv/
75.rights and obligations 权利和义务 HQ2in_'
76.valuation and allocation 计价和分摊 TSE(Kt
77.cutoff 截止 Zj`eR\7~
78.accuracy 准确性 V<ODt%
79.classification 分类 o&I0*~sN
80.inspection 检查 1~Pht:,t
81.supervision of counting 监盘 F~RUb&*/<
82.observation 观察 Bg7?1m
83.confirmation 函证 F"B! r -J
84.computation 计算 V@cRJ3ZF
85.analytical procedures 分析程序 w&f29#i;b
86.vouch 核对 {SK8Mdn
87.trace 追查 +wT,dUin_<
88.audit sampling 审计抽样 9n@jK%m
89.error 误差 Km\M/j|
90.expected error 预期误差 /Tv<
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91.population 总体 [iL2c=_
92.sampling risk 抽样风险 sM~C
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93.non- sampling risk 非抽样风险 (m.]0v*&c
94.sampling unit 抽样单位 i?*&1
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95.statistical sampling 统计抽样 $OjsaE%
96.tolerable error 可容忍误差 _k6N(c2Nd
97.the risk of under reliance 信赖不足风险 EXb{/4
98.the risk of over reliance 信赖过度风险 /<|J \G21
99.the risk of incorrect rejection 误拒风险 azOp53zR
100. the risk of incorrect acceptance 误受风险 f_;3
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101.working trial balance 试算平衡表 !gJAK<
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102.index and cross-referencing 索引和交叉索引 ;O5NZa!.73
103.cash receipt 现金收入
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104.cash disbursement 现金支出 ;'p0"\SV
105.bank statement 银行对账单 p'xj:bB
106.bank reconciliation 银行存款余额调节表 ?]5wX2G^|J
107.balance sheet date 资产负债表日 |k?,4
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108.net realizable value 可变现净值
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109.storeroom 仓库 x
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110.sale invoice 销售发票 *%8,G'"r?
111.price list 价目表 (v(_XlMK
112.positive confirmation request 积极式询证函 o"'VI4
113.negative confirmation request 消极式询证函 b\^ Sz{
114.purchase requisition 请购单 I`5MAvP
115.receiving report 验收报告 6p1TI1(
116.gross margin 毛利 _L# Tp
117.manufacturing overhead 制造费用 GI6 EZ}.MZ
118.material requisition 领料单 TR
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119.inventory-taking 存货盘点 LU;ma((yy[
120.bond certificate 债券 j}h50*6KO
121.stock certificate 股票 m=%W <8[V
122.audit report 审计报告 )NyGV!Zuu
123.entity 被审计单位 eb( =V*
124.addressee of the audit report 审计报告的收件人 oZOFZ-<
125.unqualified opinion 无保留意见 +cj
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126.qualified opinion 保留意见 gs0,-)
127.disclaimer of opinion 无法表示意见 >@ EQarD
128.adverse opinion 否定意见